# Colorado SB26-001: Workforce Housing & Housing Tax Credit Colorado SB26-001, Workforce Housing & Housing Tax Credit, is a 2026 Regular Session Senate bill sponsored by Andrew Boesenecker (Democratic), Chris Richardson (Republican), Dylan Roberts (Democratic) and 1 others; status signed, last action 2026-03-25 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-16). - Canonical: https://policyrisk.com/state-bill/CO-SB26-001-2026A - As of: 2026-10-16 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Colorado SB26-001 - State: Colorado - Session: 2026 Regular Session - Title: Workforce Housing & Housing Tax Credit - Status: signed - Chamber: Senate - Introduced: 2026-01-14 - Last action: 2026-03-25, Governor Signed - Sponsors: Andrew Boesenecker (Democratic), Chris Richardson (Republican), Dylan Roberts (Democratic), Jeff Bridges (Democratic) - Cosponsors: 36 - Subjects: Fiscal Policy & Taxes - Touches household money: yes - Roll calls: 8 (165 yes, 32 no in all) - Economic provisions PRIA read: 6 ## Summary No summary available. ## Bill overview: provisions PRIA read - Taxpayers can acquire housing tax credits: benefit, medium. 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 conditio… - Local voters can approve shared housing authorities: benefit, low. 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 a… - Counties gain more housing funding options: benefit, low. 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.… - Local governments gain housing land options: benefit, low. 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 o… - County housing projects get materials tax breaks: benefit, low. 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 consumptio… - Credit buyers face housing tax repayments: cost, medium. 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 a… ## Sponsors and cosponsors - Sponsor: Andrew Boesenecker (Democratic), House - Sponsor: Chris Richardson (Republican), House - Sponsor: Dylan Roberts (Democratic), Senate - Sponsor: Jeff Bridges (Democratic), Senate - Cosponsor: Brianna Titone (Democratic), House - Cosponsor: Chad Clifford (Democratic), House - Cosponsor: Eliza Hamrick (Democratic), House - Cosponsor: Emily Sirota (Democratic), House - Cosponsor: Gretchen Rydin (Democratic), House - Cosponsor: Jennifer Bacon (Democratic), House - Cosponsor: Jarvis Caldwell (Republican), House - Cosponsor: Jamie Jackson (Democratic), House - Cosponsor: Junie Joseph (Democratic), House - Cosponsor: Javier Mabrey (Democratic), House - Cosponsor: Julie McCluskie (Democratic), House - Cosponsor: Kyle Brown (Democratic), House - Cosponsor: Karen McCormick (Democratic), House - Cosponsor: Kenny Nguyen (Democratic), House - Cosponsor: Lorena Garcia (Democratic), House - Cosponsor: Lesley Smith (Democratic), House - Cosponsor: Meg Froelich (Democratic), House - Cosponsor: Mandy Lindsay (Democratic), House - Cosponsor: Manny Rutinel (Democratic), House - Cosponsor: Ryan Gonzalez (Republican), House - Cosponsor: Rebekah Stewart (Democratic), House - Cosponsor: Sean Camacho (Democratic), House - Cosponsor: Steven Woodrow (Democratic), House - Cosponsor: Tisha Mauro (Democratic), House - Cosponsor: Tammy Story (Democratic), House - Cosponsor: Ty Winter (Republican), House - Cosponsor: Yara Zokaie (Democratic), House - Cosponsor: Cathy Kipp (Democratic), Senate - Cosponsor: Iman Jodeh (Democratic), Senate - Cosponsor: Julie Gonzales (Democratic), Senate - Cosponsor: Kyle Mullica (Democratic), Senate - Cosponsor: Lisa Cutter (Democratic), Senate - Cosponsor: Marc Snyder (Democratic), Senate - Cosponsor: Mike Weissman (Democratic), Senate - Cosponsor: Tom Sullivan (Democratic), Senate - Cosponsor: William Lindstedt (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-11 | Senate | House amendments: Repass | pass | 28 | 6 | | | 2026-03-11 | Senate | House amendments: Concur | pass | 34 | 0 | | | 2026-03-10 | House | Third reading: Bill | pass | 53 | 10 | | | 2026-03-04 | House | Refer Senate Bill 26-001 to the Committee of the Whole. | pass | 12 | 0 | | | 2026-02-04 | Senate | Third reading: Bill | pass | 26 | 7 | | | 2026-01-29 | Senate | Refer Senate Bill 26-001, as amended, to the Committee of the Whole. | pass | 4 | 3 | | | 2026-01-29 | Senate | Adopt amendment L.002 | pass | 4 | 3 | | | 2026-01-29 | Senate | Adopt amendment L.001 | pass | 4 | 3 | | ## Actions (13) - 2026-03-25: Governor Signed (House) - 2026-03-18: Signed by the Speaker of the House (House) - 2026-03-18: Sent to the Governor (House) - 2026-03-17: Signed by the President of the Senate (Senate) - 2026-03-11: Senate Considered House Amendments - Result was to Concur - Repass (Senate) - 2026-03-10: House Third Reading Passed - No Amendments (House) - 2026-03-09: House Second Reading Special Order - Passed with Amendments - Floor (House) - 2026-03-04: House Committee on Transportation, Housing & Local Government Refer Unamended to House Committee of the Whole (House) - 2026-02-04: Senate Third Reading Passed - No Amendments (Senate) - 2026-02-04: Introduced In House - Assigned to Transportation, Housing & Local Government (House) - 2026-02-03: Senate Second Reading Passed with Amendments - Committee, Floor (Senate) - 2026-01-29: Senate Committee on Local Government & Housing Refer Amended to Senate Committee of the Whole (Senate) - 2026-01-14: Introduced In Senate - Assigned to Local Government & Housing (Senate) ## Bill text - Engrossed: [PDF](https://leg.colorado.gov/bill_files/111166/download) - Final Act: [PDF](https://leg.colorado.gov/bill_files/113234/download) - Introduced: [PDF](https://leg.colorado.gov/bill_files/110635/download) - Reengrossed: [PDF](https://leg.colorado.gov/bill_files/111235/download) - Rerevised: [PDF](https://leg.colorado.gov/bill_files/113103/download) - Revised: [PDF](https://leg.colorado.gov/bill_files/113082/download) - Senate Local Government & Housing Preamend: [PDF](https://leg.colorado.gov/bill_files/111086/download) - Signed Act: [PDF](https://leg.colorado.gov/bill_files/113727/download) ## Related bills - HB26-1250: Procedures Related to Civil Asset Forfeiture (signed) - HB26-1298: Background Checks for Child Welfare Placements (signed) - HB26-1414: Medical Record Requests (signed) - SB26-155: Increase Access Homeowner's Insurance Enterprise (signed) - HB26-1429: County Administration Public Assistance Programs (signed) - HB26-1430: Transportation Funding Adjustments (signed) ## Sources - [Engrossed (PDF)](https://leg.colorado.gov/bill_files/111166/download) - [Final Act (PDF)](https://leg.colorado.gov/bill_files/113234/download) - [Introduced (PDF)](https://leg.colorado.gov/bill_files/110635/download) - [Reengrossed (PDF)](https://leg.colorado.gov/bill_files/111235/download) - [Rerevised (PDF)](https://leg.colorado.gov/bill_files/113103/download) - [Revised (PDF)](https://leg.colorado.gov/bill_files/113082/download) - [Senate Local Government & Housing Preamend (PDF)](https://leg.colorado.gov/bill_files/111086/download) - [Signed Act (PDF)](https://leg.colorado.gov/bill_files/113727/download) ## Related - [HB26-1250: Procedures Related to Civil Asset Forfeiture](https://policyrisk.com/state-bill/CO-HB26-1250-2026A) - [HB26-1298: Background Checks for Child Welfare Placements](https://policyrisk.com/state-bill/CO-HB26-1298-2026A) - [HB26-1414: Medical Record Requests](https://policyrisk.com/state-bill/CO-HB26-1414-2026A) - [SB26-155: Increase Access Homeowner's Insurance Enterprise](https://policyrisk.com/state-bill/CO-SB26-155-2026A) - [HB26-1429: County Administration Public Assistance Programs](https://policyrisk.com/state-bill/CO-HB26-1429-2026A) - [HB26-1430: Transportation Funding Adjustments](https://policyrisk.com/state-bill/CO-HB26-1430-2026A) - [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-SB26-001-2026A (as of 2026-10-16).