Bill Commons

CO HB 1223

enacted

Modifying Certain Tax Expenditures

Colorado · 2026 Regular Session · lower

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Quick answers

Did CO HB 1223 pass?

Yes. CO HB 1223 has been enacted into law. Latest recorded action (2026-06-04): Governor Signed

What is CO HB 1223 about?

The act creates and allows taxpayers to claim a refundable tax credit, in addition to the child tax credit and the family affordability tax credit, in an amount determined by the amount and age of the taxpayer's children and the taxpayer's income. The total amount of the new tax credit is adjusted annually based on legislative council staff projections, such that the total amount of the new tax credit claimed in an income tax year is projected to be the same as the amount of revenue raised by the repeal of the downloadable software sales and use tax exemption elsewhere in the act.     Beginning January 1, 2027, the act repeals the downloaded software sales and use tax exemption so that all software that is available for repeated sale and license qualifies as tangible property and thus is subject to sales and use tax. The act exempts from sales and use tax downloaded software governed by a negotiable license agreement or developed for use by a particular user.     For each July, August, November, and December in 2027 and 2028, the act allows a qualifying retailer in the food or drink industry to deduct from state net taxable sales the lesser of state net taxable sales or $14,000.     Currently, 15% of the net revenue collected as sales and use tax is credited to the general fund, less 1.655% (allocation percentage), which is credited to the housing development grant fund. Beginning January 1, 2027, and until December 31, 2028, the act reduces the allocation percentage to 1.629%. Beginning January 1, 2029, the allocation percentage is 1.625%.     Beginning July 1, 2026, the act creates a sales and use tax exemption for a retailer selling food or drink (retailer) whose sales of prepared food exceed 25% of the retailer's sales revenue equal to 100% of the price the retailer paid for gas and electricity. A retailer whose sales of prepared food are 25% or less of the retailer's sales revenue is allowed a credit against the sales taxes otherwise due equal to 0.5% of the retailer's prepared food sales revenue.     The repeal of the downloadable software sales and use tax exemption applies to the sale, storage, use, and consumption of tangible personal property on or after January 1, 2027.     Provisions of the act are contingent upon House Bill No. 26-1221 and House Bill No. 26-1222 not becoming law.     For the 2026-27 state fiscal year, the act appropriates $48,326 from the general fund to the department of revenue for tax administration system support and personal services.(Note: This summary applies to this bill as enacted.)

Who sponsors CO HB 1223?

D. Roberts, M. Ball, S. Woodrow and 1 others are the primary sponsors of CO HB 1223, joined by 20 cosponsors.

Description

The act creates and allows taxpayers to claim a refundable tax credit, in addition to the child tax credit and the family affordability tax credit, in an amount determined by the amount and age of the taxpayer's children and the taxpayer's income. The total amount of the new tax credit is adjusted annually based on legislative council staff projections, such that the total amount of the new tax credit claimed in an income tax year is projected to be the same as the amount of revenue raised by the repeal of the downloadable software sales and use tax exemption elsewhere in the act.     Beginning January 1, 2027, the act repeals the downloaded software sales and use tax exemption so that all software that is available for repeated sale and license qualifies as tangible property and thus is subject to sales and use tax. The act exempts from sales and use tax downloaded software governed by a negotiable license agreement or developed for use by a particular user.     For each July, August, November, and December in 2027 and 2028, the act allows a qualifying retailer in the food or drink industry to deduct from state net taxable sales the lesser of state net taxable sales or $14,000.     Currently, 15% of the net revenue collected as sales and use tax is credited to the general fund, less 1.655% (allocation percentage), which is credited to the housing development grant fund. Beginning January 1, 2027, and until December 31, 2028, the act reduces the allocation percentage to 1.629%. Beginning January 1, 2029, the allocation percentage is 1.625%.     Beginning July 1, 2026, the act creates a sales and use tax exemption for a retailer selling food or drink (retailer) whose sales of prepared food exceed 25% of the retailer's sales revenue equal to 100% of the price the retailer paid for gas and electricity. A retailer whose sales of prepared food are 25% or less of the retailer's sales revenue is allowed a credit against the sales taxes otherwise due equal to 0.5% of the retailer's prepared food sales revenue.     The repeal of the downloadable software sales and use tax exemption applies to the sale, storage, use, and consumption of tangible personal property on or after January 1, 2027.     Provisions of the act are contingent upon House Bill No. 26-1221 and House Bill No. 26-1222 not becoming law.     For the 2026-27 state fiscal year, the act appropriates $48,326 from the general fund to the department of revenue for tax administration system support and personal services.(Note: This summary applies to this bill as enacted.)

Introduced
2026-02-17
Latest action
2026-06-04 — Governor Signed
Bill type
bill
Last updated
—

Subjects

Sponsors

  • D. Robertssponsor
  • M. Ballsponsor
  • S. Woodrowsponsor
  • A. Boeseneckersponsor
  • J. Colemancosponsor
  • J. Bridgescosponsor
  • J. Amabilecosponsor
  • Y. Zokaiecosponsor
  • L. Smithcosponsor
  • E. Sirotacosponsor
  • M. Rutinelcosponsor
  • N. Rickscosponsor
  • M. Weissmancosponsor
  • K. McCormickcosponsor
  • J. McCluskiecosponsor
  • M. Lindsaycosponsor
  • M. Durancosponsor
  • C. Cliffordcosponsor
  • K. Browncosponsor
  • J. Baconcosponsor
  • K. Nguyencosponsor
  • K. Mullicacosponsor
  • C. Kippcosponsor
  • L. Cuttercosponsor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-06-04

    Governor Signed

    executive-signature

  2. 2026-06-03

    Signed by the Speaker of the House

    passage

  3. 2026-06-03

    Signed by the President of the Senate

    passage

  4. 2026-06-03

    Sent to the Governor

    executive-receipt

  5. 2026-05-13

    Senate Third Reading Passed with Amendments - Floor

    passage,reading-3

  6. 2026-05-13

    House Considered Senate Amendments - Result was to Concur - Repass

  7. 2026-05-13

    Senate Third Reading Passed - No Amendments

    passage,reading-3

  8. 2026-05-12

    Senate Third Reading Laid Over Daily - No Amendments

  9. 2026-05-11

    Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole

    committee-passage,referral-committee

  10. 2026-05-11

    Senate Second Reading Special Order - Passed with Amendments - Committee, Floor

  11. 2026-05-07

    Senate Committee on Finance Refer Amended to Appropriations

    referral-committee

  12. 2026-05-04

    House Third Reading Passed - No Amendments

    passage,reading-3

  13. 2026-05-04

    Introduced In Senate - Assigned to Finance

    introduction

  14. 2026-05-01

    House Second Reading Special Order - Passed with Amendments - Committee, Floor

  15. 2026-04-30

    House Second Reading Laid Over Daily - No Amendments

  16. 2026-04-28

    House Committee on Appropriations Refer Unamended to House Committee of the Whole

    committee-passage,referral-committee

  17. 2026-03-09

    House Committee on Finance Refer Amended to Appropriations

    referral-committee

  18. 2026-02-17

    Introduced In House - Assigned to Finance

    introduction

Versions

Documents

Votes

  • Adopt amendment L.001

    2026-03-09 · fail · 0-0

    Member-level votes (11)
    • Max Brooks: yes
    • Sean Camacho: no
    • Ken DeGraaf: yes
    • Lorena Garcia: no
    • Ryan Gonzalez: excused
    • Anthony Hartsook: yes
    • Bob Marshall: yes
    • Rebekah Stewart: no
    • Yara Zokaie: no
    • Brianna Titone: no
    • Steven Woodrow: no

  • Adopt amendment L.005

    2026-03-09 · pass · 0-0

    Member-level votes (1)
    • Ryan Gonzalez: excused

  • Adopt amendment L.004

    2026-03-09 · pass · 0-0

    Member-level votes (1)
    • Ryan Gonzalez: excused

  • Refer House Bill 26-1223, as amended, to the Committee on Appropriations.

    2026-03-09 · pass · 0-0

    Member-level votes (11)
    • Max Brooks: no
    • Sean Camacho: yes
    • Ken DeGraaf: no
    • Lorena Garcia: yes
    • Ryan Gonzalez: no
    • Anthony Hartsook: no
    • Bob Marshall: no
    • Rebekah Stewart: yes
    • Yara Zokaie: yes
    • Brianna Titone: yes
    • Steven Woodrow: yes

  • Adopt amendment L.003

    2026-03-09 · pass · 0-0

    Member-level votes (1)
    • Ryan Gonzalez: excused

  • Adopt amendment L.006

    2026-03-09 · pass · 0-0

    Member-level votes (1)
    • Ryan Gonzalez: excused

  • Refer House Bill 26-1223 to the Committee of the Whole.

    2026-04-28 · pass · 0-0

    Member-level votes (11)
    • Andrew Boesenecker: yes
    • Scott Bottoms: no
    • Junie Joseph: yes
    • Karen McCormick: yes
    • Chris Richardson: no
    • Rick Taggart: no
    • Brianna Titone: yes
    • Elizabeth Velasco: yes
    • Yara Zokaie: yes
    • Emily Sirota: yes
    • Kyle Brown: yes

  • Refer House Bill 26-1223, as amended, to the Committee on Appropriations.

    2026-05-07 · pass · 0-0

    Member-level votes (9)
    • Adrienne Benavidez: yes
    • Scott Bright: no
    • Lisa Frizell: no
    • Chris Kolker: yes
    • Cleave Simpson: no
    • Marc Snyder: yes
    • Mike Weissman: yes
    • Janice Marchman: yes
    • Cathy Kipp: yes

  • Adopt amendment L.015 (Attachment L)

    2026-05-07 · pass · 0-0

    Member-level votes (9)
    • Adrienne Benavidez: yes
    • Scott Bright: yes
    • Lisa Frizell: yes
    • Chris Kolker: yes
    • Cleave Simpson: yes
    • Marc Snyder: yes
    • Mike Weissman: yes
    • Janice Marchman: no
    • Cathy Kipp: yes

  • Adopt amendment L.013 (Attachment M)

    2026-05-07 · pass · 0-0

  • Adopt amendment L.020 (Attachment K)

    2026-05-07 · pass · 0-0

    Member-level votes (9)
    • Adrienne Benavidez: no
    • Scott Bright: yes
    • Lisa Frizell: yes
    • Chris Kolker: yes
    • Cleave Simpson: yes
    • Marc Snyder: yes
    • Mike Weissman: yes
    • Janice Marchman: yes
    • Cathy Kipp: yes

  • Adopt amendment L.023

    2026-05-11 · pass · 0-0

  • Refer House Bill 26-1223, as amended, to the Committee of the Whole.

    2026-05-11 · pass · 0-0

    Member-level votes (7)
    • Julie Gonzales: yes
    • Barbara Kirkmeyer: no
    • Chris Kolker: yes
    • Larry Liston: no
    • Byron Pelton: no
    • Jeff Bridges: yes
    • Judy Amabile: yes

  • Adopt amendment J.001

    2026-05-11 · pass · 0-0

  • Adopt amendment L.024

    2026-05-11 · pass · 0-0

  • Adopt amendment L.021

    2026-05-11 · pass · 0-0

  • AMEND (L.031)

    2026-05-13 · pass · 0-0

    Member-level votes (36)
    • Amabile: yes
    • Baisley: yes
    • Ball: yes
    • Benavidez: yes
    • Bridges: yes
    • Bright: yes
    • Carson: yes
    • Catlin: yes
    • Cutter: yes
    • Danielson: yes
    • Daugherty: yes
    • Exum: yes
    • Frizell: yes
    • Gonzales J.: yes
    • Hinrichsen: yes
    • Jodeh: yes
    • Kipp: yes
    • Kirkmeyer: yes
    • Kolker: yes
    • Lindstedt: yes
    • Liston: yes
    • Marchman: yes
    • Mullica: yes
    • Pelton B.: yes
    • Pelton R.: yes
    • Rich: yes
    • Roberts: yes
    • Rodriguez: yes
    • Simpson: yes
    • Snyder: yes
    • Sullivan: yes
    • Wallace: yes
    • Weissman: yes
    • Zamora Wilson: yes
    • Coleman: yes
    • President: yes

  • BILL

    2026-05-13 · pass · 0-0

    Member-level votes (36)
    • Amabile: yes
    • Baisley: no
    • Ball: yes
    • Benavidez: yes
    • Bridges: yes
    • Bright: no
    • Carson: no
    • Catlin: no
    • Cutter: yes
    • Danielson: yes
    • Daugherty: yes
    • Exum: yes
    • Frizell: no
    • Gonzales J.: yes
    • Hinrichsen: yes
    • Jodeh: yes
    • Kipp: yes
    • Kirkmeyer: no
    • Kolker: yes
    • Lindstedt: yes
    • Liston: no
    • Marchman: no
    • Mullica: yes
    • Pelton B.: no
    • Pelton R.: no
    • Rich: no
    • Roberts: yes
    • Rodriguez: yes
    • Simpson: no
    • Snyder: yes
    • Sullivan: yes
    • Wallace: yes
    • Weissman: yes
    • Zamora Wilson: no
    • Coleman: yes
    • President: yes

Related bills

No related bills recorded for this bill.

Official source

https://leg.colorado.gov/bills/HB26-1223

Attribution

Data from openstates_api_sync, retrieved 2026-10-10T12:58:18.203161Z

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