Bill Commons

CO SB 42

enacted

Revenue Classification Taxpayers Bill of Rights

Colorado · 2026 Regular Session · upper

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Quick answers

Did CO SB 42 pass?

Yes. CO SB 42 has been enacted into law. Latest recorded action (2026-05-29): Governor Signed

What is CO SB 42 about?

Section 20 of article X of the state constitution (the Taxpayer's Bill of Rights or TABOR) defines 'fiscal year spending' as excluding 'collections for another government' and 'damage awards'. Although TABOR does not define either 'collections for another government' or 'damage awards', the TABOR implementing statutes define both terms. The act clarifies both of these definitions for state fiscal years commencing on or after July 1, 2025.     The act clarifies that 'collections for another government', as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes:Revenue from the excise tax and sales and use tax on gasoline used as fuel for the propulsion of specified aircraft that is collected by the state and distributed to governmental or airport entities operating a federal aviation administration-designated public use airport; andRevenue from fees that are collected by the department of public safety for the purpose of criminal history record checks and that is transmitted to the federal bureau of investigation for a required federal component of such criminal history record checks.     The act also clarifies that 'damage award', as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes money from certain sources that is deposited in the crime victim compensation fund of each judicial district.     The act specifies that for fiscal years commencing on or after July 1, 2026, the general assembly shall appropriate money to the district attorney in each judicial district in an amount equal to 20% of the total amount of money in the fund in that judicial district for administrative costs and to the court executive in each judicial district in an amount equal to 2.5% of the total amount of money in the fund in that judicial district for administrative costs.     For the 2026-27 state fiscal year, the act appropriates $2,250,000 from the general fund to the judicial department for use by state courts administration for victim's compensation administration.(Note: This summary applies to this bill as enacted.)

Who sponsors CO SB 42?

Y. Zokaie, E. Sirota, M. Weissman and 1 others are the primary sponsors of CO SB 42, joined by 16 cosponsors.

Description

Section 20 of article X of the state constitution (the Taxpayer's Bill of Rights or TABOR) defines 'fiscal year spending' as excluding 'collections for another government' and 'damage awards'. Although TABOR does not define either 'collections for another government' or 'damage awards', the TABOR implementing statutes define both terms. The act clarifies both of these definitions for state fiscal years commencing on or after July 1, 2025.     The act clarifies that 'collections for another government', as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes:Revenue from the excise tax and sales and use tax on gasoline used as fuel for the propulsion of specified aircraft that is collected by the state and distributed to governmental or airport entities operating a federal aviation administration-designated public use airport; andRevenue from fees that are collected by the department of public safety for the purpose of criminal history record checks and that is transmitted to the federal bureau of investigation for a required federal component of such criminal history record checks.     The act also clarifies that 'damage award', as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes money from certain sources that is deposited in the crime victim compensation fund of each judicial district.     The act specifies that for fiscal years commencing on or after July 1, 2026, the general assembly shall appropriate money to the district attorney in each judicial district in an amount equal to 20% of the total amount of money in the fund in that judicial district for administrative costs and to the court executive in each judicial district in an amount equal to 2.5% of the total amount of money in the fund in that judicial district for administrative costs.     For the 2026-27 state fiscal year, the act appropriates $2,250,000 from the general fund to the judicial department for use by state courts administration for victim's compensation administration.(Note: This summary applies to this bill as enacted.)

Introduced
2026-01-27
Latest action
2026-05-29 — Governor Signed
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Y. Zokaiesponsor
  • E. Sirotasponsor
  • M. Weissmansponsor
  • J. Amabilesponsor
  • J. Baconcosponsor
  • K. Wallacecosponsor
  • M. Snydercosponsor
  • W. Lindstedtcosponsor
  • C. Kolkercosponsor
  • C. Kippcosponsor
  • J. McCluskiecosponsor
  • N. Hinrichsencosponsor
  • J. Gonzalescosponsor
  • L. Cuttercosponsor
  • J. Colemancosponsor
  • A. Benavidezcosponsor
  • I. Jodehcosponsor
  • J. Mabreycosponsor
  • M. Lindsaycosponsor
  • A. Boeseneckercosponsor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-05-29

    Governor Signed

    executive-signature

  2. 2026-05-22

    Signed by the President of the Senate

    passage

  3. 2026-05-22

    Signed by the Speaker of the House

    passage

  4. 2026-05-22

    Sent to the Governor

    executive-receipt

  5. 2026-05-13

    Senate Considered House Amendments - Result was to Concur - Repass

  6. 2026-05-09

    House Third Reading Passed - No Amendments

    passage,reading-3

  7. 2026-05-08

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

    committee-passage,referral-committee

  8. 2026-05-08

    House Second Reading Special Order - Passed with Amendments - Committee

  9. 2026-04-27

    House Committee on Finance Refer Amended to Appropriations

    referral-committee

  10. 2026-04-22

    Senate Third Reading Passed - No Amendments

    passage,reading-3

  11. 2026-04-22

    Introduced In House - Assigned to Finance

    introduction

  12. 2026-04-21

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

    committee-passage,referral-committee

  13. 2026-04-21

    Senate Second Reading Special Order - Passed with Amendments - Committee

  14. 2026-02-10

    Senate Committee on Finance Refer Amended to Appropriations

    referral-committee

  15. 2026-01-27

    Introduced In Senate - Assigned to Finance

    introduction

Versions

Documents

Votes

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

    2026-02-10 · pass · 0-0

    Member-level votes (9)
    • Scott Bright: no
    • Lisa Frizell: no
    • Julie Gonzales: yes
    • Chris Kolker: yes
    • Kyle Mullica: yes
    • Cleave Simpson: no
    • Marc Snyder: yes
    • Janice Marchman: yes
    • Cathy Kipp: yes

  • Adopt amendment L.001 (Attachment B)

    2026-02-10 · pass · 0-0

    Member-level votes (9)
    • Scott Bright: no
    • Lisa Frizell: no
    • Julie Gonzales: yes
    • Chris Kolker: yes
    • Kyle Mullica: yes
    • Cleave Simpson: no
    • Marc Snyder: yes
    • Janice Marchman: yes
    • Cathy Kipp: yes

  • Adopt amendment L.002 (Attachment C)

    2026-02-10 · pass · 0-0

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

    2026-04-21 · pass · 0-0

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

  • Adopt amendment L.004

    2026-04-21 · pass · 0-0

  • Adopt amendment J.001

    2026-04-21 · pass · 0-0

  • BILL

    2026-04-22 · pass · 0-0

    Member-level votes (36)
    • Amabile: yes
    • Baisley: no
    • Ball: yes
    • Benavidez: yes
    • Bridges: yes
    • Bright: no
    • Carson: no
    • Catlin: excused
    • 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: yes
    • 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

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

    2026-04-27 · 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: yes
    • Rebekah Stewart: yes
    • Yara Zokaie: yes
    • Brianna Titone: yes
    • Steven Woodrow: yes

  • Adopt amendment L.008 (Attachment B)

    2026-04-27 · pass · 0-0

    Member-level votes (1)
    • Ken DeGraaf: excused

  • Adopt amendment L.014

    2026-05-08 · pass · 0-0

  • Adopt amendment J.002

    2026-05-08 · pass · 0-0

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

    2026-05-08 · 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

  • REPASS

    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: yes
    • 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

  • CONCUR

    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

Related bills

No related bills recorded for this bill.

Official source

https://leg.colorado.gov/bills/SB26-042

Attribution

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

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