Bill Commons

CO HB 1419

enacted

Over-Refund of Excess State Revenues

Colorado · 2026 Regular Session · lower

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Quick answers

Did CO HB 1419 pass?

Yes. CO HB 1419 has been enacted into law. Latest recorded action (2026-06-03): Governor Signed

What is CO HB 1419 about?

Section 20 of article X of the state constitution (TABOR) imposes a limitation on the amount of state fiscal year spending. If state fiscal year spending exceeds that limitation, the state is required to refund the amount of state fiscal year spending in excess of that limitation (TABOR refund). Under current law, if the state issues a TABOR refund for a state fiscal year, and the amount of that TABOR refund is greater than the amount of state fiscal year spending in excess of the limitation of state fiscal year spending for the state fiscal year (over-refund), the state reduces the amount of the next available TABOR refund by the amount of the over-refund.     Changes in federal tax policy in 2025 reduced the amount of state tax revenue for the 2025 tax year. Due to when this change in federal tax policy was signed into law, it was not reflected in the amount of state fiscal year 2024-25 spending, even though the change impacted the 2025 tax year. Accordingly, if the state controller certifies in September 2026 that state revenues for state fiscal year 2025-26 did not exceed the limitation on the amount of state fiscal year spending for that state fiscal year, the act directs the office of the state controller, in consultation with the office of state planning and budgeting and the department of revenue, to determine the amount of the over-refund for state fiscal year 2024-25, taking into account the impact on state revenues from the federal tax policy change. No more than one-half of this over-refund can offset future TABOR refunds for any single state fiscal year beginning with the 2026-27 state fiscal year.     $18,021 is appropriated from the general fund to the legislative department for use by the office of the state auditor to implement the act.(Note: This summary applies to this bill as enacted.)

Who sponsors CO HB 1419?

J. Bridges, J. Amabile, E. Sirota and 1 others are the primary sponsors of CO HB 1419, joined by 15 cosponsors.

Description

Section 20 of article X of the state constitution (TABOR) imposes a limitation on the amount of state fiscal year spending. If state fiscal year spending exceeds that limitation, the state is required to refund the amount of state fiscal year spending in excess of that limitation (TABOR refund). Under current law, if the state issues a TABOR refund for a state fiscal year, and the amount of that TABOR refund is greater than the amount of state fiscal year spending in excess of the limitation of state fiscal year spending for the state fiscal year (over-refund), the state reduces the amount of the next available TABOR refund by the amount of the over-refund.     Changes in federal tax policy in 2025 reduced the amount of state tax revenue for the 2025 tax year. Due to when this change in federal tax policy was signed into law, it was not reflected in the amount of state fiscal year 2024-25 spending, even though the change impacted the 2025 tax year. Accordingly, if the state controller certifies in September 2026 that state revenues for state fiscal year 2025-26 did not exceed the limitation on the amount of state fiscal year spending for that state fiscal year, the act directs the office of the state controller, in consultation with the office of state planning and budgeting and the department of revenue, to determine the amount of the over-refund for state fiscal year 2024-25, taking into account the impact on state revenues from the federal tax policy change. No more than one-half of this over-refund can offset future TABOR refunds for any single state fiscal year beginning with the 2026-27 state fiscal year.     $18,021 is appropriated from the general fund to the legislative department for use by the office of the state auditor to implement the act.(Note: This summary applies to this bill as enacted.)

Introduced
2026-04-21
Latest action
2026-06-03 — Governor Signed
Bill type
bill
Last updated
—

Subjects

Sponsors

  • J. Bridgessponsor
  • J. Amabilesponsor
  • E. Sirotasponsor
  • K. Brownsponsor
  • J. Colemancosponsor
  • Y. Zokaiecosponsor
  • S. Woodrowcosponsor
  • R. Stewartcosponsor
  • L. Smithcosponsor
  • K. Wallacecosponsor
  • J. McCluskiecosponsor
  • M. Lindsaycosponsor
  • M. Cartercosponsor
  • A. Boeseneckercosponsor
  • J. Baconcosponsor
  • K. Nguyencosponsor
  • C. Kippcosponsor
  • N. Hinrichsencosponsor
  • L. Cuttercosponsor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-06-03

    Governor Signed

    executive-signature

  2. 2026-06-02

    Signed by the Speaker of the House

    passage

  3. 2026-06-02

    Signed by the President of the Senate

    passage

  4. 2026-06-02

    Sent to the Governor

    executive-receipt

  5. 2026-05-12

    House Considered Senate Amendments - Result was to Concur - Repass

  6. 2026-05-11

    Senate Third Reading Passed - No Amendments

    passage,reading-3

  7. 2026-05-08

    Senate Second Reading Special Order - Passed with Amendments - Committee

  8. 2026-05-08

    Senate Second Reading Special Order - Passed with Amendments - No Amendments

  9. 2026-05-08

    Senate Second Reading Special Order - Passed - No Amendments

  10. 2026-05-06

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

    committee-passage,referral-committee

  11. 2026-05-06

    Senate Second Reading Special Order - Laid Over Daily - No Amendments

  12. 2026-05-01

    Introduced In Senate - Assigned to Appropriations

    introduction

  13. 2026-04-30

    House Third Reading Passed - No Amendments

    passage,reading-3

  14. 2026-04-29

    House Third Reading Laid Over Daily - No Amendments

  15. 2026-04-28

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

  16. 2026-04-24

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

    committee-passage,referral-committee

  17. 2026-04-21

    Introduced In House - Assigned to Appropriations

    introduction

Versions

Documents

Votes

  • Refer House Bill 26-1419, as amended, to the Committee of the Whole.

    2026-04-24 · pass · 0-0

    Member-level votes (11)
    • Andrew Boesenecker: yes
    • Scott Bottoms: no
    • Junie Joseph: yes
    • Karen McCormick: yes
    • Matt Soper: no
    • Rick Taggart: no
    • Brianna Titone: yes
    • Elizabeth Velasco: yes
    • Yara Zokaie: yes
    • Emily Sirota: yes
    • Kyle Brown: yes
  • Adopt amendment J.001

    2026-04-24 · pass · 0-0

    Member-level votes (11)
    • Andrew Boesenecker: yes
    • Scott Bottoms: no
    • Junie Joseph: yes
    • Karen McCormick: yes
    • Matt Soper: no
    • Rick Taggart: no
    • Brianna Titone: yes
    • Elizabeth Velasco: yes
    • Yara Zokaie: yes
    • Emily Sirota: yes
    • Kyle Brown: yes
  • AMD (H.001)

    2026-04-28 · fail · 0-0

    Member-level votes (65)
    • Bacon: yes
    • Barron: yes
    • Boesenecker: no
    • Bottoms: yes
    • Bradfield: yes
    • Bradley: yes
    • Brooks: yes
    • Brown: no
    • Caldwell: yes
    • Camacho: no
    • Carter: no
    • Clifford: no
    • DeGraaf: yes
    • Duran: no
    • English: no
    • Espenoza: no
    • Feret: no
    • Flanell: yes
    • Froelich: no
    • Garcia: no
    • Garcia Sander: yes
    • Gilchrist: no
    • Goldstein: no
    • Gonzalez R.: yes
    • Hamrick: no
    • Hartsook: yes
    • Jackson: no
    • Johnson: yes
    • Joseph: no
    • Keltie: yes
    • Lieder: no
    • Lindsay: no
    • Luck: yes
    • Lukens: no
    • Mabrey: no
    • Marshall: no
    • Martinez: no
    • Mauro: no
    • McCormick: no
    • Nguyen: no
    • Paschal: yes
    • Phillips: no
    • Richardson: yes
    • Ricks: no
    • Rutinel: no
    • Rydin: no
    • Sirota: no
    • Slaugh: yes
    • Smith: no
    • Soper: yes
    • Stewart K.: no
    • Stewart R.: no
    • Story: no
    • Suckla: yes
    • Taggart: yes
    • Titone: no
    • Valdez: excused
    • Velasco: no
    • Weinberg: yes
    • Willford: no
    • Winter T.: yes
    • Woodrow: no
    • Woog: yes
    • Zokaie: no
    • McCluskie: excused
  • BILL

    2026-04-30 · pass · 0-0

    Member-level votes (65)
    • Bacon: yes
    • Barron: no
    • Boesenecker: yes
    • Bottoms: excused
    • Bradfield: no
    • Bradley: no
    • Brooks: no
    • Brown: yes
    • Caldwell: no
    • Camacho: yes
    • Carter: yes
    • Clifford: yes
    • DeGraaf: no
    • Duran: yes
    • English: yes
    • Espenoza: yes
    • Feret: yes
    • Flanell: no
    • Froelich: yes
    • Garcia: yes
    • Garcia Sander: no
    • Gilchrist: yes
    • Goldstein: yes
    • Gonzalez R.: no
    • Hamrick: yes
    • Hartsook: no
    • Jackson: yes
    • Johnson: no
    • Joseph: yes
    • Keltie: no
    • Lieder: yes
    • Lindsay: yes
    • Luck: no
    • Lukens: yes
    • Mabrey: yes
    • Marshall: yes
    • Martinez: yes
    • Mauro: yes
    • McCormick: yes
    • Nguyen: yes
    • Paschal: no
    • Phillips: yes
    • Richardson: no
    • Ricks: yes
    • Rutinel: yes
    • Rydin: yes
    • Sirota: yes
    • Slaugh: excused
    • Smith: yes
    • Soper: no
    • Stewart K.: yes
    • Stewart R.: yes
    • Story: yes
    • Suckla: no
    • Taggart: no
    • Titone: yes
    • Valdez: yes
    • Velasco: yes
    • Weinberg: no
    • Willford: yes
    • Winter T.: no
    • Woodrow: yes
    • Woog: no
    • Zokaie: yes
    • McCluskie: excused
  • Adopt amendment L.010

    2026-05-06 · pass · 0-0

  • Refer House Bill 26-1419, as amended, to the Committee of the Whole.

    2026-05-06 · pass · 0-0

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

    2026-05-12 · pass · 0-0

    Member-level votes (65)
    • Bacon: yes
    • Barron: no
    • Boesenecker: yes
    • Bottoms: no
    • Bradfield: no
    • Bradley: no
    • Brooks: no
    • Brown: yes
    • Caldwell: no
    • Camacho: yes
    • Carter: yes
    • Clifford: yes
    • DeGraaf: no
    • Duran: yes
    • English: yes
    • Espenoza: yes
    • Feret: yes
    • Flanell: no
    • Froelich: yes
    • Garcia: yes
    • Garcia Sander: no
    • Gilchrist: yes
    • Goldstein: yes
    • Gonzalez R.: no
    • Hamrick: yes
    • Hartsook: no
    • Jackson: yes
    • Johnson: no
    • Joseph: yes
    • Keltie: no
    • Lieder: yes
    • Lindsay: yes
    • Luck: no
    • Lukens: yes
    • Mabrey: yes
    • Marshall: yes
    • Martinez: yes
    • Mauro: yes
    • McCormick: yes
    • Nguyen: yes
    • Paschal: no
    • Phillips: yes
    • Richardson: no
    • Ricks: yes
    • Rutinel: yes
    • Rydin: yes
    • Sirota: yes
    • Slaugh: no
    • Smith: yes
    • Soper: no
    • Stewart K.: yes
    • Stewart R.: yes
    • Story: excused
    • Suckla: no
    • Taggart: no
    • Titone: yes
    • Valdez: yes
    • Velasco: yes
    • Weinberg: no
    • Willford: yes
    • Winter T.: no
    • Woodrow: yes
    • Woog: no
    • Zokaie: yes
    • McCluskie: yes
  • CONCUR

    2026-05-12 · pass · 0-0

    Member-level votes (65)
    • Bacon: yes
    • Barron: no
    • Boesenecker: yes
    • Bottoms: no
    • Bradfield: no
    • Bradley: no
    • Brooks: no
    • Brown: yes
    • Caldwell: no
    • Camacho: yes
    • Carter: yes
    • Clifford: yes
    • DeGraaf: no
    • Duran: yes
    • English: yes
    • Espenoza: yes
    • Feret: yes
    • Flanell: no
    • Froelich: yes
    • Garcia: yes
    • Garcia Sander: no
    • Gilchrist: yes
    • Goldstein: yes
    • Gonzalez R.: no
    • Hamrick: yes
    • Hartsook: no
    • Jackson: yes
    • Johnson: no
    • Joseph: yes
    • Keltie: no
    • Lieder: yes
    • Lindsay: yes
    • Luck: no
    • Lukens: yes
    • Mabrey: yes
    • Marshall: yes
    • Martinez: yes
    • Mauro: yes
    • McCormick: yes
    • Nguyen: yes
    • Paschal: yes
    • Phillips: yes
    • Richardson: no
    • Ricks: yes
    • Rutinel: yes
    • Rydin: yes
    • Sirota: yes
    • Slaugh: no
    • Smith: yes
    • Soper: no
    • Stewart K.: yes
    • Stewart R.: yes
    • Story: excused
    • Suckla: no
    • Taggart: yes
    • Titone: yes
    • Valdez: yes
    • Velasco: yes
    • Weinberg: no
    • Willford: yes
    • Winter T.: no
    • Woodrow: yes
    • Woog: no
    • Zokaie: yes
    • McCluskie: yes

Related bills

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Official source

Attribution

Data from openstates_api_sync, retrieved 2026-10-10T08:32:39.136314Z

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