# Colorado SB25-319: Modification Higher Education Expenses Income Tax Incentive

Colorado SB25-319, Modification Higher Education Expenses Income Tax Incentive, is a 2025 Regular Session Senate bill sponsored by Jeff Bridges (Democratic), Judy Amabile (Democratic), Rick Taggart (Republican) and 1 others; status signed, last action 2025-06-04 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/CO-SB25-319-2025A
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Colorado SB25-319
- State: Colorado
- Session: 2025 Regular Session
- Title: Modification Higher Education Expenses Income Tax Incentive
- Status: signed
- Chamber: Senate
- Introduced: 2025-04-29
- Last action: 2025-06-04, Governor Signed
- Sponsors: Jeff Bridges (Democratic), Judy Amabile (Democratic), Rick Taggart (Republican), Shannon Bird
- Cosponsors: 14
- Subjects: Fiscal Policy & Taxes, Higher Education
- Touches household money: yes
- Roll calls: 4 (93 yes, 23 no in all)
- Economic provisions PRIA read: 4

## Summary

No summary available.

## Bill overview: provisions PRIA read

- College tax help targets eligible students: benefit, high. The law sets eligibility for Colorado’s college tax incentive for undergraduates seeking a degree or credential at public colleges. Students must qualify for in-state tuition and complete a FAFSA or Colorado alternative aid application for the term. They must have completed high school or an equiva…
- Students get tuition-based college tax help: benefit, high. Eligible students can claim a Colorado tax incentive equal to tuition and fees paid for each qualifying term, minus scholarships and grants. Payments made by the student or on the student’s behalf count. For tax years beginning in 2025, claims cover qualifying terms completed during the academic ye…
- Colleges report student tax incentive amounts: benefit, low. Colorado public colleges must electronically report student eligibility and incentive amounts to the Department of Higher Education each January 31, from 2026 through 2033. Each reported student must receive a statement showing eligibility information and the amount reported; electronic delivery is…
- State funds college tax incentive administration: cost, low. The law provides $135,446 from Colorado’s general fund for fiscal year 2025–26 to administer the college tax incentive. The money goes to the Department of Revenue’s Taxation Business Group. It includes $113,004 for staff costs, based on 1.9 additional full-time-equivalent positions, and $22,442 fo…

## Sponsors and cosponsors

- Sponsor: Jeff Bridges (Democratic), Senate
- Sponsor: Judy Amabile (Democratic), Senate
- Sponsor: Rick Taggart (Republican), House
- Sponsor: Shannon Bird
- Cosponsor: Andrew Boesenecker (Democratic), House
- Cosponsor: Chad Clifford (Democratic), House
- Cosponsor: Eliza Hamrick (Democratic), House
- Cosponsor: Julie McCluskie (Democratic), House
- Cosponsor: Jacque Phillips (Democratic), House
- Cosponsor: Lesley Smith (Democratic), House
- Cosponsor: Michael Carter (Democratic), House
- Cosponsor: Naquetta Ricks (Democratic), House
- Cosponsor: Steven Woodrow (Democratic), House
- Cosponsor: Cathy Kipp (Democratic), Senate
- Cosponsor: Dafna Michaelson Jenet (Democratic), Senate
- Cosponsor: Iman Jodeh (Democratic), Senate
- Cosponsor: Lisa Cutter (Democratic), Senate
- Cosponsor: Tony Exum (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-05 | House | Third reading: Bill | pass | 44 | 20 |   |
| 2025-05-03 | House | Refer Senate Bill 25-319 to the Committee of the Whole. | pass | 8 | 3 |   |
| 2025-05-02 | Senate | Third reading: Bill | pass | 34 | 0 |   |
| 2025-05-01 | Senate | Refer Senate Bill 25-319 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | pass | 7 | 0 |   |

## Actions (12)

- 2025-06-04: Governor Signed (House)
- 2025-05-13: Sent to the Governor (House)
- 2025-05-13: Signed by the President of the Senate (Senate)
- 2025-05-13: Signed by the Speaker of the House (House)
- 2025-05-05: House Third Reading Passed - No Amendments (House)
- 2025-05-03: House Committee on Appropriations Refer Unamended to House Committee of the Whole (House)
- 2025-05-03: House Second Reading Special Order - Passed - No Amendments (House)
- 2025-05-02: Senate Third Reading Passed - No Amendments (Senate)
- 2025-05-02: Introduced In House - Assigned to Appropriations (House)
- 2025-05-01: Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole (Senate)
- 2025-05-01: Senate Second Reading Special Order - Passed - No Amendments (Senate)
- 2025-04-29: Introduced In Senate - Assigned to Appropriations (Senate)

## Bill text

- Engrossed: [PDF](https://leg.colorado.gov/bill_files/110466/download)
- Final Act: [PDF](https://leg.colorado.gov/bill_files/110462/download)
- Introduced: [PDF](https://leg.colorado.gov/bill_files/110467/download)
- Reengrossed: [PDF](https://leg.colorado.gov/bill_files/110465/download)
- Rerevised: [PDF](https://leg.colorado.gov/bill_files/110463/download)
- Revised: [PDF](https://leg.colorado.gov/bill_files/110464/download)
- Signed Act: [PDF](https://leg.colorado.gov/bill_files/110461/download)

## Related bills

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

## Sources
- [Engrossed (PDF)](https://leg.colorado.gov/bill_files/110466/download)
- [Final Act (PDF)](https://leg.colorado.gov/bill_files/110462/download)
- [Introduced (PDF)](https://leg.colorado.gov/bill_files/110467/download)
- [Reengrossed (PDF)](https://leg.colorado.gov/bill_files/110465/download)
- [Rerevised (PDF)](https://leg.colorado.gov/bill_files/110463/download)
- [Revised (PDF)](https://leg.colorado.gov/bill_files/110464/download)
- [Signed Act (PDF)](https://leg.colorado.gov/bill_files/110461/download)

## Related
- [SB25-279: Colorado Code of Military Justice Updates](https://policyrisk.com/state-bill/CO-SB25-279-2025A)
- [HB25-1307: Updating Technical References in Education Law](https://policyrisk.com/state-bill/CO-HB25-1307-2025A)
- [HB25-1234: Utility Consumer Protection](https://policyrisk.com/state-bill/CO-HB25-1234-2025A)
- [SB25-167: Invest State Funds to Benefit Communities](https://policyrisk.com/state-bill/CO-SB25-167-2025A)
- [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)
- [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-SB25-319-2025A (as of 2026-10-16).
