ColoradoSB26-0422026 Regular SessionSenate

Revenue Classification Taxpayers Bill of Rights

Sponsored By: Emily Sirota (Democratic), Judy Amabile (Democratic), Mike Weissman (Democratic), Yara Zokaie (Democratic)

Signed by Governor

Fiscal Policy & Taxes

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 3 benefits, 0 costs, 0 mixed.

Highway fines now fund road safety

Colorado directs listed fines, penalties, and forfeitures in the Highway Users Tax Fund to the State Patrol for road safety. This replaces distribution through the fund’s previous formula for those receipts. The provision does not specify the amount redirected or a start date.

Victim funds keep money for compensation

Before July 1, 2026, district victim funds can cover administration up to a combined 22.5% of each fund’s total. That includes up to 20% for district attorneys and 2.5% for court administration. For fiscal years beginning July 1, 2026 or later, all deposited money must go to victim compensation. The legislature must separately fund administration at 20% for district attorneys and 2.5% for courts, based on each district’s fund total. The Judicial Department also receives $2.25 million from the General Fund for administration in each of fiscal years 2025-26 and 2026-27.

Colorado’s spending cap excludes more revenue

The law excludes more revenue from Colorado’s constitutional spending cap, known as TABOR. Starting with fiscal years beginning July 1, 2024, listed civil fines and penalties qualify as excluded damage awards. Starting July 1, 2025, qualifying aviation fuel taxes and background-check fees sent to the FBI are excluded. Aviation taxes must go through the Aviation Fund to government or airport entities operating federally designated public-use airports. Also starting July 1, 2025, listed highway fines, penalties, forfeitures, and victim compensation receipts qualify as damage awards. Covered victim receipts include listed court costs, surcharges, damages, and restitution. These accounting changes affect TABOR calculations but do not set household refunds, tax rates, or fees.

Sponsors & Cosponsors

Cosponsors

Andrew Boesenecker
Democratic • House
Jennifer Bacon
Democratic • House
Javier Mabrey
Democratic • House
Julie McCluskie
Democratic • House
Mandy Lindsay
Democratic • House
Sen. A. Benavidez
Affiliation unavailable
Cathy Kipp
Democratic • Senate
Chris Kolker
Democratic • Senate
Iman Jodeh
Democratic • Senate
James Coleman
Democratic • Senate
Julie Gonzales
Democratic • Senate
Katie Wallace
Democratic • Senate
Lisa Cutter
Democratic • Senate
Marc Snyder
Democratic • Senate
Nick Hinrichsen
Democratic • Senate
William Lindstedt
Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 177 • No: 101

Senate vote • 5/13/2026

House amendments: Repass

Yes: 23 • No: 12

Senate vote • 5/13/2026

House amendments: Concur

Yes: 35 • No: 0

House vote • 5/9/2026

Third reading: Bill

Yes: 43 • No: 20

House vote • 5/8/2026

Committee of the whole: Amd (h.001)

Yes: 22 • No: 42

House vote • 5/8/2026

Refer Senate Bill 26-042, as amended, to the Committee of the Whole.

Yes: 8 • No: 3

House vote • 4/27/2026

Refer Senate Bill 26-042, as amended, to the Committee on Appropriations.

Yes: 7 • No: 4

Senate vote • 4/22/2026

Third reading: Bill

Yes: 23 • No: 11

Senate vote • 4/21/2026

Refer Senate Bill 26-042, as amended, to the Committee of the Whole.

Yes: 4 • No: 3

Senate vote • 2/10/2026

Adopt amendment L.001 (Attachment B)

Yes: 6 • No: 3