# Colorado SB26-042: Revenue Classification Taxpayers Bill of Rights Colorado SB26-042, Revenue Classification Taxpayers Bill of Rights, is a 2026 Regular Session Senate bill sponsored by Emily Sirota (Democratic), Judy Amabile (Democratic), Mike Weissman (Democratic) and 1 others; status signed, last action 2026-05-29 (Governor Signed) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/CO-SB26-042-2026A - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Colorado SB26-042 - State: Colorado - Session: 2026 Regular Session - Title: Revenue Classification Taxpayers Bill of Rights - Status: signed - Chamber: Senate - Introduced: 2026-01-27 - Last action: 2026-05-29, Governor Signed - Sponsors: Emily Sirota (Democratic), Judy Amabile (Democratic), Mike Weissman (Democratic), Yara Zokaie (Democratic) - Cosponsors: 16 - Subjects: Fiscal Policy & Taxes - Touches household money: no - Roll calls: 10 (177 yes, 101 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Highway fines now fund road safety: benefit, low. 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: benefit, low. 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. Th… - Colorado’s spending cap excludes more revenue: benefit, low. 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 t… ## Sponsors and cosponsors - Sponsor: Emily Sirota (Democratic), House - Sponsor: Judy Amabile (Democratic), Senate - Sponsor: Mike Weissman (Democratic), Senate - Sponsor: Yara Zokaie (Democratic), House - Cosponsor: Andrew Boesenecker (Democratic), House - Cosponsor: Jennifer Bacon (Democratic), House - Cosponsor: Javier Mabrey (Democratic), House - Cosponsor: Julie McCluskie (Democratic), House - Cosponsor: Mandy Lindsay (Democratic), House - Cosponsor: Sen. A. Benavidez - Cosponsor: Cathy Kipp (Democratic), Senate - Cosponsor: Chris Kolker (Democratic), Senate - Cosponsor: Iman Jodeh (Democratic), Senate - Cosponsor: James Coleman (Democratic), Senate - Cosponsor: Julie Gonzales (Democratic), Senate - Cosponsor: Katie Wallace (Democratic), Senate - Cosponsor: Lisa Cutter (Democratic), Senate - Cosponsor: Marc Snyder (Democratic), Senate - Cosponsor: Nick Hinrichsen (Democratic), Senate - Cosponsor: William Lindstedt (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-05-13 | Senate | House amendments: Repass | pass | 23 | 12 | | | 2026-05-13 | Senate | House amendments: Concur | pass | 35 | 0 | | | 2026-05-09 | House | Third reading: Bill | pass | 43 | 20 | | | 2026-05-08 | House | Committee of the whole: Amd (h.001) | fail | 22 | 42 | | | 2026-05-08 | House | Refer Senate Bill 26-042, as amended, to the Committee of the Whole. | pass | 8 | 3 | | | 2026-04-27 | House | Refer Senate Bill 26-042, as amended, to the Committee on Appropriations. | pass | 7 | 4 | | | 2026-04-22 | Senate | Third reading: Bill | pass | 23 | 11 | | | 2026-04-21 | Senate | Refer Senate Bill 26-042, as amended, to the Committee of the Whole. | pass | 4 | 3 | | | 2026-02-10 | Senate | Adopt amendment L.001 (Attachment B) | pass | 6 | 3 | | | 2026-02-10 | Senate | Refer Senate Bill 26-042, as amended, to the Committee on Appropriations. | pass | 6 | 3 | | ## Actions (15) - 2026-05-29: Governor Signed (House) - 2026-05-22: Signed by the President of the Senate (Senate) - 2026-05-22: Signed by the Speaker of the House (House) - 2026-05-22: Sent to the Governor (House) - 2026-05-13: Senate Considered House Amendments - Result was to Concur - Repass (Senate) - 2026-05-09: House Third Reading Passed - No Amendments (House) - 2026-05-08: House Committee on Appropriations Refer Amended to House Committee of the Whole (House) - 2026-05-08: House Second Reading Special Order - Passed with Amendments - Committee (House) - 2026-04-27: House Committee on Finance Refer Amended to Appropriations (House) - 2026-04-22: Senate Third Reading Passed - No Amendments (Senate) - 2026-04-22: Introduced In House - Assigned to Finance (House) - 2026-04-21: Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole (Senate) - 2026-04-21: Senate Second Reading Special Order - Passed with Amendments - Committee (Senate) - 2026-02-10: Senate Committee on Finance Refer Amended to Appropriations (Senate) - 2026-01-27: Introduced In Senate - Assigned to Finance (Senate) ## Bill text - Engrossed: [PDF](https://leg.colorado.gov/bill_files/115004/download) - Final Act: [PDF](https://leg.colorado.gov/bill_files/116607/download) - House Appropriations Preamend: [PDF](https://leg.colorado.gov/bill_files/116132/download) - House Finance Preamend: [PDF](https://leg.colorado.gov/bill_files/115454/download) - Introduced: [PDF](https://leg.colorado.gov/bill_files/110966/download) - Reengrossed: [PDF](https://leg.colorado.gov/bill_files/115064/download) - Rerevised: [PDF](https://leg.colorado.gov/bill_files/116239/download) - Revised: [PDF](https://leg.colorado.gov/bill_files/116191/download) - Senate Appropriations Preamend: [PDF](https://leg.colorado.gov/bill_files/115001/download) - Senate Finance Preamend: [PDF](https://leg.colorado.gov/bill_files/111720/download) - Signed Act: [PDF](https://leg.colorado.gov/bill_files/116820/download) ## Related bills - HB26-1298: Background Checks for Child Welfare Placements (signed) - HB26-1250: Procedures Related to Civil Asset Forfeiture (signed) - HB26-1414: Medical Record Requests (signed) - HB26-1430: Transportation Funding Adjustments (signed) - SB26-155: Increase Access Homeowner's Insurance Enterprise (signed) - HB26-1429: County Administration Public Assistance Programs (signed) ## Sources - [Engrossed (PDF)](https://leg.colorado.gov/bill_files/115004/download) - [Final Act (PDF)](https://leg.colorado.gov/bill_files/116607/download) - [House Appropriations Preamend (PDF)](https://leg.colorado.gov/bill_files/116132/download) - [House Finance Preamend (PDF)](https://leg.colorado.gov/bill_files/115454/download) - [Introduced (PDF)](https://leg.colorado.gov/bill_files/110966/download) - [Reengrossed (PDF)](https://leg.colorado.gov/bill_files/115064/download) - [Rerevised (PDF)](https://leg.colorado.gov/bill_files/116239/download) - [Revised (PDF)](https://leg.colorado.gov/bill_files/116191/download) - [Senate Appropriations Preamend (PDF)](https://leg.colorado.gov/bill_files/115001/download) - [Senate Finance Preamend (PDF)](https://leg.colorado.gov/bill_files/111720/download) - [Signed Act (PDF)](https://leg.colorado.gov/bill_files/116820/download) ## Related - [HB26-1298: Background Checks for Child Welfare Placements](https://policyrisk.com/state-bill/CO-HB26-1298-2026A) - [HB26-1250: Procedures Related to Civil Asset Forfeiture](https://policyrisk.com/state-bill/CO-HB26-1250-2026A) - [HB26-1414: Medical Record Requests](https://policyrisk.com/state-bill/CO-HB26-1414-2026A) - [HB26-1430: Transportation Funding Adjustments](https://policyrisk.com/state-bill/CO-HB26-1430-2026A) - [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) - [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-SB26-042-2026A (as of 2026-10-19).