All Roll Calls
Yes: 165 • No: 32
ColoradoSB26-0012026 Regular SessionSenateWALLET
Workforce Housing & Housing Tax Credit
Sponsored By: Andrew Boesenecker (Democratic), Chris Richardson (Republican), Dylan Roberts (Democratic), Jeff Bridges (Democratic)
Signed by Governor
Fiscal Policy & Taxes
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 5 benefits, 1 costs, 0 mixed.
Taxpayers can acquire housing tax credits
Beginning January 1, 2027, Colorado income taxpayers can claim transferred middle-income housing tax credits without owning the development. They must acquire the credits from a government or quasi-government entity through the law's transfer process. Recipients claim credits with the same conditions and allocation rights as qualifying development owners. Any payment the transferring entity receives must go back into the qualifying development. These provisions set no credit amount.
Credit buyers face housing tax repayments
Beginning January 1, 2027, recipients of transferred housing credits must pay more Colorado income tax when credits are recaptured. Recapture applies when the transferring entity's qualified basis—the project value eligible for credits—falls below the prior year-end level. This comparison is made at year-end during the required compliance period. Recipients face the same tax increase rules as the specified qualifying taxpayers. The transferring entity must report affected recipients and their allocated credit amounts to the Department of Revenue.
Local voters can approve shared housing authorities
Participating jurisdictions can make a shared housing authority's creation depend on voter approval, as specified in their contract. The ballot can combine that decision with related taxes, impact fees, debt spanning multiple years, or other financial obligations. The law addresses election costs and bars using authority funds to campaign for ballot passage. It does not itself impose a tax or require voter approval for every authority.
Counties gain more housing funding options
County commissioners can use property-tax revenue, general funds, and other authorized county funds for workforce housing and housing programs. They can also fund local and shared housing authorities; the law requires no spending and sets no amount. Non-transfer provisions take effect at 12:01 a.m. on the day after the 90th day following final legislative adjournment. A referendum petition delays challenged provisions until election results are certified as required by law.
Local governments gain housing land options
Counties and municipalities can sell government-held buildings or land, excluding parks, with sale terms set by local ordinance. The property must support affordable housing or housing identified in a qualifying local housing needs assessment. Municipalities can also use long-term property rental or lease agreements to support and finance qualifying housing. Leases can include purchase options but cannot exceed 30 years or the property's useful life, whichever is shorter. Lease payments can come from property taxes, service charges, or other local funds and do not count as certain municipal debt.
County housing projects get materials tax breaks
County workforce housing projects qualify for the existing sales and use tax exemption on eligible construction and building materials. The exemption covers contractors and subcontractors using materials to build, alter, or repair project structures. It also covers their storage, use, or consumption of those materials. This lowers qualifying project tax costs, but the provisions specify no tax rate or household savings.
Sponsors & Cosponsors
Sponsors
Andrew Boesenecker
Democratic • House
Chris Richardson
Republican • House
Dylan Roberts
Democratic • Senate
Jeff Bridges
Democratic • Senate
Cosponsors
Brianna Titone
Democratic • House
Chad Clifford
Democratic • House
Eliza Hamrick
Democratic • House
Emily Sirota
Democratic • House
Gretchen Rydin
Democratic • House
Jennifer Bacon
Democratic • House
Jarvis Caldwell
Republican • House
Jamie Jackson
Democratic • House
Junie Joseph
Democratic • House
Javier Mabrey
Democratic • House
Julie McCluskie
Democratic • House
Kyle Brown
Democratic • House
Karen McCormick
Democratic • House
Kenny Nguyen
Democratic • House
Lorena Garcia
Democratic • House
Lesley Smith
Democratic • House
Meg Froelich
Democratic • House
Mandy Lindsay
Democratic • House
Manny Rutinel
Democratic • House
Ryan Gonzalez
Republican • House
Rebekah Stewart
Democratic • House
Sean Camacho
Democratic • House
Steven Woodrow
Democratic • House
Tisha Mauro
Democratic • House
Tammy Story
Democratic • House
Ty Winter
Republican • House
Yara Zokaie
Democratic • House
Cathy Kipp
Democratic • Senate
Iman Jodeh
Democratic • Senate
Julie Gonzales
Democratic • Senate
Kyle Mullica
Democratic • Senate
Lisa Cutter
Democratic • Senate
Marc Snyder
Democratic • Senate
Mike Weissman
Democratic • Senate
Tom Sullivan
Democratic • Senate
William Lindstedt
Democratic • Senate
Roll Call Votes
Senate vote • 3/11/2026
House amendments: Repass
Yes: 28 • No: 6
Senate vote • 3/11/2026
House amendments: Concur
Yes: 34 • No: 0
House vote • 3/10/2026
Third reading: Bill
Yes: 53 • No: 10
House vote • 3/4/2026
Refer Senate Bill 26-001 to the Committee of the Whole.
Yes: 12 • No: 0
Senate vote • 2/4/2026
Third reading: Bill
Yes: 26 • No: 7
Senate vote • 1/29/2026
Refer Senate Bill 26-001, as amended, to the Committee of the Whole.
Yes: 4 • No: 3
Senate vote • 1/29/2026
Adopt amendment L.002
Yes: 4 • No: 3
Senate vote • 1/29/2026
Adopt amendment L.001
Yes: 4 • No: 3
Actions Timeline
Governor Signed
3/25/2026HouseSigned by the Speaker of the House
3/18/2026HouseSent to the Governor
3/18/2026HouseSigned by the President of the Senate
3/17/2026SenateSenate Considered House Amendments - Result was to Concur - Repass
3/11/2026SenateHouse Third Reading Passed - No Amendments
3/10/2026HouseHouse Second Reading Special Order - Passed with Amendments - Floor
3/9/2026HouseHouse Committee on Transportation, Housing & Local Government Refer Unamended to House Committee of the Whole
3/4/2026HouseSenate Third Reading Passed - No Amendments
2/4/2026SenateIntroduced In House - Assigned to Transportation, Housing & Local Government
2/4/2026HouseSenate Second Reading Passed with Amendments - Committee, Floor
2/3/2026SenateSenate Committee on Local Government & Housing Refer Amended to Senate Committee of the Whole
1/29/2026SenateIntroduced In Senate - Assigned to Local Government & Housing
1/14/2026Senate
Bill Text
Engrossed
Final Act
Introduced
Reengrossed
Rerevised
Revised
Senate Local Government & Housing Preamend
Signed Act
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