# Colorado SB25-046: Local Government Tax Audit Confidentiality Standards

Colorado SB25-046, Local Government Tax Audit Confidentiality Standards, is a 2025 Regular Session Senate bill sponsored by Cathy Kipp (Democratic), Jeff Bridges (Democratic), Rick Taggart (Republican); status signed, last action 2025-03-20 (Governor Signed) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/CO-SB25-046-2025A
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Colorado SB25-046
- State: Colorado
- Session: 2025 Regular Session
- Title: Local Government Tax Audit Confidentiality Standards
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-08
- Last action: 2025-03-20, Governor Signed
- Sponsors: Cathy Kipp (Democratic), Jeff Bridges (Democratic), Rick Taggart (Republican)
- Cosponsors: 14
- Subjects: Fiscal Policy & Taxes, Local Government
- Touches household money: no
- Roll calls: 4 (116 yes, 1 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Stronger privacy for local tax audits: benefit, low. Beginning July 1, 2025, private auditors working for Colorado local governments must generally keep sales and use tax investigation information private. They may share it with authorized local officials and give taxpayers or their representatives copies of their own returns or reports. Sharing with…
- More government sharing of taxpayer information: mixed, low. Beginning July 1, 2025, Colorado’s revenue director may share taxpayer information with covered local governments and special districts. Sharing must be needed for tax dispute resolution, coordination, agreements between governments, or information exchange under the law. This allows more governmen…

## Sponsors and cosponsors

- Sponsor: Cathy Kipp (Democratic), Senate
- Sponsor: Jeff Bridges (Democratic), Senate
- Sponsor: Rick Taggart (Republican), House
- Cosponsor: Andrew Boesenecker (Democratic), House
- Cosponsor: Brianna Titone (Democratic), House
- Cosponsor: Julie McCluskie (Democratic), House
- Cosponsor: Jacque Phillips (Democratic), House
- Cosponsor: Monica Duran (Democratic), House
- Cosponsor: Rep. S. Bird
- Cosponsor: William Lindstedt (Democratic), Senate
- Cosponsor: Dafna Michaelson Jenet (Democratic), Senate
- Cosponsor: Iman Jodeh (Democratic), Senate
- Cosponsor: Judy Amabile (Democratic), Senate
- Cosponsor: James Coleman (Democratic), Senate
- Cosponsor: Lisa Cutter (Democratic), Senate
- Cosponsor: Marc Snyder (Democratic), Senate
- Cosponsor: Tony Exum (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-04 | House | Third reading: Bill | pass | 61 | 1 |   |
| 2025-02-20 | House | Refer Senate Bill 25-046 to the Committee of the Whole. | pass | 12 | 0 |   |
| 2025-02-03 | Senate | Third reading: Bill | pass | 35 | 0 |   |
| 2025-01-28 | Senate | Refer Senate Bill 25-046, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | pass | 8 | 0 |   |

## Actions (14)

- 2025-03-20: Governor Signed (House)
- 2025-03-12: Signed by the Speaker of the House (House)
- 2025-03-12: Sent to the Governor (House)
- 2025-03-11: Signed by the President of the Senate (Senate)
- 2025-03-04: House Third Reading Passed - No Amendments (House)
- 2025-03-03: House Third Reading Laid Over Daily - No Amendments (House)
- 2025-02-28: House Second Reading Special Order - Passed - No Amendments (House)
- 2025-02-24: House Second Reading Laid Over Daily - No Amendments (House)
- 2025-02-20: House Committee on Finance Refer Unamended to House Committee of the Whole (House)
- 2025-02-03: Senate Third Reading Passed - No Amendments (Senate)
- 2025-02-03: Introduced In House - Assigned to Finance (House)
- 2025-01-31: Senate Second Reading Passed - No Amendments (Senate)
- 2025-01-28: Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole (Senate)
- 2025-01-08: Introduced In Senate - Assigned to Finance (Senate)

## Bill text

- Engrossed: [PDF](https://leg.colorado.gov/bill_files/81249/download)
- Final Act: [PDF](https://leg.colorado.gov/bill_files/81245/download)
- Introduced: [PDF](https://leg.colorado.gov/bill_files/81250/download)
- Reengrossed: [PDF](https://leg.colorado.gov/bill_files/81248/download)
- Rerevised: [PDF](https://leg.colorado.gov/bill_files/81246/download)
- Revised: [PDF](https://leg.colorado.gov/bill_files/81247/download)
- Signed Act: [PDF](https://leg.colorado.gov/bill_files/40448/download)

## Related bills

- SB25-279: Colorado Code of Military Justice Updates (signed)
- HB25-1234: Utility Consumer Protection (signed)
- HB25-1307: Updating Technical References in Education Law (signed)
- SB25-163: Battery Stewardship Programs (signed)
- SB25-261: Property Tax Deferral Program Administration (signed)
- SB25-167: Invest State Funds to Benefit Communities (signed)

## Sources
- [Engrossed (PDF)](https://leg.colorado.gov/bill_files/81249/download)
- [Final Act (PDF)](https://leg.colorado.gov/bill_files/81245/download)
- [Introduced (PDF)](https://leg.colorado.gov/bill_files/81250/download)
- [Reengrossed (PDF)](https://leg.colorado.gov/bill_files/81248/download)
- [Rerevised (PDF)](https://leg.colorado.gov/bill_files/81246/download)
- [Revised (PDF)](https://leg.colorado.gov/bill_files/81247/download)
- [Signed Act (PDF)](https://leg.colorado.gov/bill_files/40448/download)

## Related
- [SB25-279: Colorado Code of Military Justice Updates](https://policyrisk.com/state-bill/CO-SB25-279-2025A)
- [HB25-1234: Utility Consumer Protection](https://policyrisk.com/state-bill/CO-HB25-1234-2025A)
- [HB25-1307: Updating Technical References in Education Law](https://policyrisk.com/state-bill/CO-HB25-1307-2025A)
- [SB25-163: Battery Stewardship Programs](https://policyrisk.com/state-bill/CO-SB25-163-2025A)
- [SB25-261: Property Tax Deferral Program Administration](https://policyrisk.com/state-bill/CO-SB25-261-2025A)
- [SB25-167: Invest State Funds to Benefit Communities](https://policyrisk.com/state-bill/CO-SB25-167-2025A)
- [Colorado bills](https://policyrisk.com/states/colorado/bills)
- [Colorado state hub](https://policyrisk.com/states/colorado)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/CO-SB25-046-2025A (as of 2026-10-19).