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Archive #51831
Metadata
Bill Number
SB24-146
HTTP Status
200
Valid JSON
Valid
Archived At
2026-04-07 14:53:25 MDT
Created At
2026-04-07 14:53:25 MDT
Parsed JSON
{ "votes": [ { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/cslVotes.nsf/0/E20484BA9A70E47887258B0900573758?OpenDocument", "date": "04/24/2024", "action": "Third Reading", "motion": "BILL", "chamber": "SENATE", "vote_id": "6526", "vote_no": 12, "vote_17C": 0, "vote_17D": 0, "vote_abs": 0, "vote_exc": 1, "vote_yes": 22, "voice_vote": "N", "vote_others": 1, "vote_result": "Aye: 22 No: 12 Other: 1", "member_votes": [ { "vote": "N", "last_name": "Baisley" }, { "vote": "Y", "last_name": "Bridges" }, { "vote": "Y", "last_name": "Buckner" }, { "vote": "Y", "last_name": "Coleman" }, { "vote": "Y", "last_name": "Cutter" }, { "vote": "E", "last_name": "Danielson" }, { "vote": "Y", "last_name": "Exum" }, { "vote": "Y", "last_name": "Fields" }, { "vote": "N", "last_name": "Gardner" }, { "vote": "Y", "last_name": "Ginal" }, { "vote": "Y", "last_name": "Gonzales" }, { "vote": "Y", "last_name": "Hansen" }, { "vote": "Y", "last_name": "Hinrichsen" }, { "vote": "Y", "last_name": "Jaquez Lewis" }, { "vote": "N", "last_name": "Kirkmeyer" }, { "vote": "Y", "last_name": "Kolker" }, { "vote": "N", "last_name": "Liston" }, { "vote": "N", "last_name": "Lundeen" }, { "vote": "Y", "last_name": "Marchman" }, { "vote": "Y", "last_name": "Michaelson Jenet" }, { "vote": "Y", "last_name": "Mullica" }, { "vote": "N", "last_name": "Pelton B." }, { "vote": "N", "last_name": "Pelton R." }, { "vote": "Y", "last_name": "Priola" }, { "vote": "N", "last_name": "Rich" }, { "vote": "Y", "last_name": "Roberts" }, { "vote": "Y", "last_name": "Rodriguez" }, { "vote": "N", "last_name": "Simpson" }, { "vote": "N", "last_name": "Smallwood" }, { "vote": "Y", "last_name": "Sullivan" }, { "vote": "N", "last_name": "Van Winkle" }, { "vote": "N", "last_name": "Will" }, { "vote": "Y", "last_name": "Winter F." }, { "vote": "Y", "last_name": "Zenzinger" }, { "vote": "Y", "last_name": "President" } ], "lay_over_date": "", "vote_date_time": "04/24/2024 09:52:37 AM" } ], "active": "F", "origin": "Senate", "lls_num": "24-0801", "session": "2024A", "subject": [ "Fiscal Policy & Taxes" ], "bill_num": "SB24-146", "sponsors": [ { "id": "LG003", "title": "Representative", "s_type": "Prime Sponsor", "chamber": "House", "full_name": "Lorena García", "last_name": "García", "first_name": "Lorena", "sponsor_order": "3" }, { "id": "CK003", "title": "Senator", "s_type": "Prime Sponsor", "chamber": "Senate", "full_name": "Chris Kolker", "last_name": "Kolker", "first_name": "Chris", "sponsor_order": "1" }, { "id": "CH002", "title": "Senator", "s_type": "Prime Sponsor", "chamber": "Senate", "full_name": "Chris Hansen", "last_name": "Hansen", "first_name": "Chris", "sponsor_order": "2" }, { "id": "JB001", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Janet Buckner", "last_name": "Buckner", "first_name": "Janet" }, { "id": "LC003", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Lisa Cutter", "last_name": "Cutter", "first_name": "Lisa" }, { "id": "TE001", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Tony Exum", "last_name": "Exum", "first_name": "Tony" }, { "id": "RF001", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Rhonda Fields", "last_name": "Fields", "first_name": "Rhonda" }, { "id": "JG002", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Julie Gonzales", "last_name": "Gonzales", "first_name": "Julie" }, { "id": "NH001", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Nick Hinrichsen", "last_name": "Hinrichsen", "first_name": "Nick" }, { "id": "SJ001", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Sonya Jaquez Lewis", "last_name": "Jaquez Lewis", "first_name": "Sonya" }, { "id": "JM004", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Janice Marchman", "last_name": "Marchman", "first_name": "Janice" }, { "id": "DJ002", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Dafna Michaelson Jenet", "last_name": "Michaelson Jenet", "first_name": "Dafna" }, { "id": "KP001", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Kevin Priola", "last_name": "Priola", "first_name": "Kevin" }, { "id": "DR001", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Dylan Roberts", "last_name": "Roberts", "first_name": "Dylan" }, { "id": "RR001", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Robert Rodriguez", "last_name": "Rodriguez", "first_name": "Robert" }, { "id": "RZ001", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Rachel Zenzinger", "last_name": "Zenzinger", "first_name": "Rachel" } ], "bill_files": [ { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/146_ren.pdf", "date": "04/24/2024", "label": "Reengrossed", "lastModified": "04/24/2024 10:32:33 AM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/146_eng.pdf", "date": "04/23/2024", "label": "Engrossed", "lastModified": "04/23/2024 05:23:35 PM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/146_01.pdf", "date": "02/07/2024", "label": "Introduced", "lastModified": "02/07/2024 04:32:40 PM" } ], "committees": [ { "id": "H_FIN_2024A", "name": "Finance", "chamber": "House" }, { "id": "H_APP_2024A", "name": "Appropriations", "chamber": "House" }, { "id": "S_FIN_2024A", "name": "Finance", "chamber": "Senate" }, { "id": "S_APP_2024A", "name": "Appropriations", "chamber": "Senate" } ], "long_title": "Concerning the creation of an income tax credit to provide temporary tax relief for income-qualified renters of a primary residence in the state, and, in connection therewith, making an appropriation.", "bill_status": "Deem Postponed Indefinitely", "short_title": "Tax Credit for Qualified Renters", "bill_summary": "<html><body><p><t></t></p><p style='text-indent:50px'>For the 2024 income tax year through the 2026 income tax year, the bill creates a nonrefundable income tax credit (credit), which cannot be carried forward, for a taxpayer who:</p><p style='text-indent:50px'><ul><li>Rents the taxpayer's primary residence in the state; and<li>Has a federal adjusted gross income (AGI) that is less than <strike>or equal to</strike> $75,000 if filing a single return, or less than <strike>or equal to $150,000</strike> <i>$125,000</i> if filing a joint return (qualifying taxpayer).</li></ul><t></t></p><p style='text-indent:50px'>The amount of the credit is:</p><p style='text-indent:50px'><ul><li>$2,000 for 2 qualifying taxpayers filing a joint return with a federal AGI that is <strike>$50,000</strike> <i>$75,000</i> or less. For every $500 of AGI above $50,000, the amount of the credit is reduced by <strike>$10</strike> <i>$20.</i> <li>$1,000 for a qualifying taxpayer filing a single return with a federal AGI that is $25,000 or less. For every $500 of AGI above $25,000, the amount of the credit is reduced by <strike>$10</strike> <i>$20</i> .</li></ul><t></t></p><p style='text-indent:50px'>Notwithstanding the income-based reductions in the allowable credit amount, a qualifying taxpayer who also qualifies for a rent or heat assistance grant during calendar year 2024, 2025, or 2026, as applicable, is eligible to receive the full credit amount. In addition, the bill specifies that, to the extent permitted by federal law, the credit is not income or resources for the purpose of determining eligibility for the payment of public assistance benefits and medical assistance benefits authorized under state law or for a payment made under any other publicly funded programs <i>or for eligibility determinations made under any affordable housing program provided by local, state, federal, or quasi-governmental entities.</i><t></t></p><p style='text-indent:50px'>The bill specifies that a qualifying taxpayer who is eligible to claim any other income tax credit that is allowed to a taxpayer who rents the taxpayer's primary residence and has a federal AGI that is less than <strike>or equal to</strike> $75,000 if filing a single return, or less than <strike>or equal to $150,000</strike> <i>$125,000</i> if filing a joint return, may claim the income tax credit allowed in the bill or the other income tax credit allowed for income-qualified renters, but not both.<t></t> <i>The bill makes appropriations to the department of revenue and the department of personnel for the implementation of the bill.</i></p><p style='text-indent:50px'><i>(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)</i></p><p style='text-indent:50px'><br/><i>(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)</i></p></body></html>", "progress_bar": [ { "end": "F", "label": "Introduced", "position": 1 }, { "end": "T", "label": "Lost", "position": 2 } ], "special_type": "", "bill_category": "Taxation", "allow_testimony": "F", "amendment_files": [ { "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2024A/amendments/E6D4A84F4D627B4587258B020075147A/SB146_J.001.pdf", "date": "4/19/2024 8:22:38 AM", "vote": "Passed*", "chamber": "Senate", "hearing": "SEN Appropriations", "amendment": "J.001" }, { "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2024A/amendments/3A12165227910B0387258B010075FC2D/SB146_L.004.pdf", "date": "4/19/2024 8:22:26 AM", "vote": "Passed*", "chamber": "Senate", "hearing": "SEN Appropriations", "amendment": "L.004" }, { "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2024A/amendments/D190A73D1A88360E87258ACA007CCEA1/SB146_L.001.pdf", "date": "2/22/2024 11:01:52 AM", "vote": "Passed*", "chamber": "Senate", "hearing": "SEN Finance", "amendment": "L.001" } ], "full_bill_topic": "Tax Credit for Qualified Renters", "long_bill_files": [], "GHG_report_files": [], "preamended_files": [ { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/146_S_FIN_01.pdf", "date": "2/23/2024", "label": "PA1", "lastModified": "02/23/2024 02:47:42 PM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/146_S_FIN_APP_01.pdf", "date": "4/19/2024", "label": "PA2", "lastModified": "04/19/2024 04:52:24 PM" } ], "bill_sub_category": "Income", "fiscal_note_files": [ { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_00.pdf", "date": "2/20/2024", "label": "FN1", "lastModified": "02/20/2024 02:27:01 PM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_r1.pdf", "date": "3/1/2024", "label": "FN2", "lastModified": "03/01/2024 03:12:01 PM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_f1.pdf", "date": "8/2/2024", "label": "FN3", "lastModified": "08/02/2024 08:47:00 AM" } ], "is_budget_package": "No", "session_laws_files": "", "summarized_history": [ { "date": "05/14/2024", "action": "House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed", "location": "House" }, { "date": "05/01/2024", "action": "House Committee on Finance Refer Unamended to Appropriations", "location": "House" }, { "date": "04/29/2024", "action": "Introduced In House - Assigned to Finance", "location": "House" }, { "date": "04/24/2024", "action": "Senate Third Reading Passed - No Amendments", "location": "Senate" }, { "date": "04/23/2024", "action": "Senate Second Reading Passed with Amendments - Committee", "location": "Senate" }, { "date": "04/19/2024", "action": "Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole", "location": "Senate" }, { "date": "02/22/2024", "action": "Senate Committee on Finance Refer Amended to Appropriations", "location": "Senate" }, { "date": "02/07/2024", "action": "Introduced In Senate - Assigned to Finance", "location": "Senate" } ], "research_note_files": [], "bill_sub_sub_category": "Other", "committee_report_files": [ { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_S_FIN_001.pdf", "date": "02/22/2024", "label": "S_FIN_2024A", "lastModified": "02/23/2024 01:27:28 PM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_S_APP_002.pdf", "date": "04/19/2024", "label": "S_APP_2024A", "lastModified": "04/19/2024 02:07:52 PM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_H_FIN_001.pdf", "date": "05/01/2024", "label": "H_FIN_2024A", "lastModified": "05/01/2024 06:52:46 PM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_H_APP_002.pdf", "date": "05/14/2024", "label": "H_APP_2024A", "lastModified": "07/18/2024 11:02:38 AM" } ], "demographic_note_files": [], "updated_bill_summary_files": [], "budget_staff_analysis_files": [ { "url": "https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB0146_sen.pdf", "date": "4/17/2024", "label": "SA1", "lastModified": "04/17/2024 03:22:53 PM" } ], "first_chamber_third_reading_date": "04/24/2024", "second_chamber_third_reading_date": "" }
Raw Response
{"bill_num":"SB24-146","lls_num":"24-0801","origin":"Senate","short_title":"Tax Credit for Qualified Renters","full_bill_topic":"Tax Credit for Qualified Renters","long_title":"Concerning the creation of an income tax credit to provide temporary tax relief for income-qualified renters of a primary residence in the state, and, in connection therewith, making an appropriation.","special_type":"","bill_category":"Taxation","bill_sub_category":"Income","bill_sub_sub_category":"Other","is_budget_package":"No","subject":["Fiscal Policy & Taxes"],"bill_status":"Deem Postponed Indefinitely","sponsors":[{"id":"LG003","title":"Representative","first_name":"Lorena","last_name":"García","full_name":"Lorena García","s_type":"Prime Sponsor","chamber":"House","sponsor_order":"3"},{"id":"CK003","title":"Senator","first_name":"Chris","last_name":"Kolker","full_name":"Chris Kolker","s_type":"Prime Sponsor","chamber":"Senate","sponsor_order":"1"},{"id":"CH002","title":"Senator","first_name":"Chris","last_name":"Hansen","full_name":"Chris Hansen","s_type":"Prime Sponsor","chamber":"Senate","sponsor_order":"2"},{"id":"JB001","title":"Senator","first_name":"Janet","last_name":"Buckner","full_name":"Janet Buckner","s_type":"Co-sponsor","chamber":"Senate"},{"id":"LC003","title":"Senator","first_name":"Lisa","last_name":"Cutter","full_name":"Lisa Cutter","s_type":"Co-sponsor","chamber":"Senate"},{"id":"TE001","title":"Senator","first_name":"Tony","last_name":"Exum","full_name":"Tony Exum","s_type":"Co-sponsor","chamber":"Senate"},{"id":"RF001","title":"Senator","first_name":"Rhonda","last_name":"Fields","full_name":"Rhonda Fields","s_type":"Co-sponsor","chamber":"Senate"},{"id":"JG002","title":"Senator","first_name":"Julie","last_name":"Gonzales","full_name":"Julie Gonzales","s_type":"Co-sponsor","chamber":"Senate"},{"id":"NH001","title":"Senator","first_name":"Nick","last_name":"Hinrichsen","full_name":"Nick Hinrichsen","s_type":"Co-sponsor","chamber":"Senate"},{"id":"SJ001","title":"Senator","first_name":"Sonya","last_name":"Jaquez Lewis","full_name":"Sonya Jaquez Lewis","s_type":"Co-sponsor","chamber":"Senate"},{"id":"JM004","title":"Senator","first_name":"Janice","last_name":"Marchman","full_name":"Janice Marchman","s_type":"Co-sponsor","chamber":"Senate"},{"id":"DJ002","title":"Senator","first_name":"Dafna","last_name":"Michaelson Jenet","full_name":"Dafna Michaelson Jenet","s_type":"Co-sponsor","chamber":"Senate"},{"id":"KP001","title":"Senator","first_name":"Kevin","last_name":"Priola","full_name":"Kevin Priola","s_type":"Co-sponsor","chamber":"Senate"},{"id":"DR001","title":"Senator","first_name":"Dylan","last_name":"Roberts","full_name":"Dylan Roberts","s_type":"Co-sponsor","chamber":"Senate"},{"id":"RR001","title":"Senator","first_name":"Robert","last_name":"Rodriguez","full_name":"Robert Rodriguez","s_type":"Co-sponsor","chamber":"Senate"},{"id":"RZ001","title":"Senator","first_name":"Rachel","last_name":"Zenzinger","full_name":"Rachel Zenzinger","s_type":"Co-sponsor","chamber":"Senate"}],"committees":[{"id":"H_FIN_2024A","chamber":"House","name":"Finance"},{"id":"H_APP_2024A","chamber":"House","name":"Appropriations"},{"id":"S_FIN_2024A","chamber":"Senate","name":"Finance"},{"id":"S_APP_2024A","chamber":"Senate","name":"Appropriations"}],"first_chamber_third_reading_date":"04/24/2024","second_chamber_third_reading_date":"","summarized_history":[{"date":"05/14/2024","location":"House","action":"House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed"},{"date":"05/01/2024","location":"House","action":"House Committee on Finance Refer Unamended to Appropriations"},{"date":"04/29/2024","location":"House","action":"Introduced In House - Assigned to Finance"},{"date":"04/24/2024","location":"Senate","action":"Senate Third Reading Passed - No Amendments"},{"date":"04/23/2024","location":"Senate","action":"Senate Second Reading Passed with Amendments - Committee"},{"date":"04/19/2024","location":"Senate","action":"Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole"},{"date":"02/22/2024","location":"Senate","action":"Senate Committee on Finance Refer Amended to Appropriations"},{"date":"02/07/2024","location":"Senate","action":"Introduced In Senate - Assigned to Finance"}],"progress_bar":[{"position":1,"label":"Introduced","end":"F"},{"position":2,"label":"Lost","end":"T"}],"active":"F","session":"2024A","allow_testimony":"F","long_bill_files":[],"bill_files":[{"date":"04/24/2024","lastModified":"04/24/2024 10:32:33 AM","label":"Reengrossed","url":"https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/146_ren.pdf"},{"date":"04/23/2024","lastModified":"04/23/2024 05:23:35 PM","label":"Engrossed","url":"https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/146_eng.pdf"},{"date":"02/07/2024","lastModified":"02/07/2024 04:32:40 PM","label":"Introduced","url":"https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/146_01.pdf"}],"fiscal_note_files":[{"date":"2/20/2024","lastModified":"02/20/2024 02:27:01 PM","label":"FN1","url":"https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_00.pdf"},{"date":"3/1/2024","lastModified":"03/01/2024 03:12:01 PM","label":"FN2","url":"https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_r1.pdf"},{"date":"8/2/2024","lastModified":"08/02/2024 08:47:00 AM","label":"FN3","url":"https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_f1.pdf"}],"research_note_files":[],"budget_staff_analysis_files":[{"date":"4/17/2024","lastModified":"04/17/2024 03:22:53 PM","label":"SA1","url":"https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB0146_sen.pdf"}], "preamended_files":[{"date":"2/23/2024","lastModified":"02/23/2024 02:47:42 PM","label":"PA1","url":"https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/146_S_FIN_01.pdf"},{"date":"4/19/2024","lastModified":"04/19/2024 04:52:24 PM","label":"PA2","url":"https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/146_S_FIN_APP_01.pdf"}],"committee_report_files":[{"date":"02/22/2024","lastModified":"02/23/2024 01:27:28 PM","label":"S_FIN_2024A","url":"https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_S_FIN_001.pdf"},{"date":"04/19/2024","lastModified":"04/19/2024 02:07:52 PM","label":"S_APP_2024A","url":"https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_S_APP_002.pdf"},{"date":"05/01/2024","lastModified":"05/01/2024 06:52:46 PM","label":"H_FIN_2024A","url":"https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_H_FIN_001.pdf"},{"date":"05/14/2024","lastModified":"07/18/2024 11:02:38 AM","label":"H_APP_2024A","url":"https://www.leg.state.co.us/CLICS/CLICS2024A/csl.nsf/0/290A58A1CD18DC9787258A7700722DC9/$File/SB146_H_APP_002.pdf"}],"updated_bill_summary_files":[],"demographic_note_files":[],"GHG_report_files":[],"bill_summary":"<html><body><p><t></t></p><p style='text-indent:50px'>For the 2024 income tax year through the 2026 income tax year, the bill creates a nonrefundable income tax credit (credit), which cannot be carried forward, for a taxpayer who:</p><p style='text-indent:50px'><ul><li>Rents the taxpayer's primary residence in the state; and<li>Has a federal adjusted gross income (AGI) that is less than <strike>or equal to</strike> $75,000 if filing a single return, or less than <strike>or equal to $150,000</strike> <i>$125,000</i> if filing a joint return (qualifying taxpayer).</li></ul><t></t></p><p style='text-indent:50px'>The amount of the credit is:</p><p style='text-indent:50px'><ul><li>$2,000 for 2 qualifying taxpayers filing a joint return with a federal AGI that is <strike>$50,000</strike> <i>$75,000</i> or less. For every $500 of AGI above $50,000, the amount of the credit is reduced by <strike>$10</strike> <i>$20.</i> <li>$1,000 for a qualifying taxpayer filing a single return with a federal AGI that is $25,000 or less. For every $500 of AGI above $25,000, the amount of the credit is reduced by <strike>$10</strike> <i>$20</i> .</li></ul><t></t></p><p style='text-indent:50px'>Notwithstanding the income-based reductions in the allowable credit amount, a qualifying taxpayer who also qualifies for a rent or heat assistance grant during calendar year 2024, 2025, or 2026, as applicable, is eligible to receive the full credit amount. In addition, the bill specifies that, to the extent permitted by federal law, the credit is not income or resources for the purpose of determining eligibility for the payment of public assistance benefits and medical assistance benefits authorized under state law or for a payment made under any other publicly funded programs <i>or for eligibility determinations made under any affordable housing program provided by local, state, federal, or quasi-governmental entities.</i><t></t></p><p style='text-indent:50px'>The bill specifies that a qualifying taxpayer who is eligible to claim any other income tax credit that is allowed to a taxpayer who rents the taxpayer's primary residence and has a federal AGI that is less than <strike>or equal to</strike> $75,000 if filing a single return, or less than <strike>or equal to $150,000</strike> <i>$125,000</i> if filing a joint return, may claim the income tax credit allowed in the bill or the other income tax credit allowed for income-qualified renters, but not both.<t></t> <i>The bill makes appropriations to the department of revenue and the department of personnel for the implementation of the bill.</i></p><p style='text-indent:50px'><i>(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)</i></p><p style='text-indent:50px'><br/><i>(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)</i></p></body></html>","amendment_files":[{"chamber":"Senate","date":"4/19/2024 8:22:38 AM","amendment":"J.001","hearing":"SEN Appropriations","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2024A/amendments/E6D4A84F4D627B4587258B020075147A/SB146_J.001.pdf"},{"chamber":"Senate","date":"4/19/2024 8:22:26 AM","amendment":"L.004","hearing":"SEN Appropriations","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2024A/amendments/3A12165227910B0387258B010075FC2D/SB146_L.004.pdf"},{"chamber":"Senate","date":"2/22/2024 11:01:52 AM","amendment":"L.001","hearing":"SEN Finance","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2024A/amendments/D190A73D1A88360E87258ACA007CCEA1/SB146_L.001.pdf"}],"session_laws_files":"","votes":[{"vote_id":"6526","chamber":"SENATE","action":"Third Reading","date":"04/24/2024", "vote_date_time":"04/24/2024 09:52:37 AM","lay_over_date":"", "motion":"BILL","vote_yes":22,"vote_no":12,"vote_others":1,"vote_result":"Aye: 22 No: 12 Other: 1", "voice_vote":"N","vote_abs":0,"vote_exc":1,"vote_17C":0,"vote_17D":0, "url":"https://www.leg.state.co.us/CLICS/CLICS2024A/cslVotes.nsf/0/E20484BA9A70E47887258B0900573758?OpenDocument","member_votes":[{"last_name":"Baisley","vote":"N"},{"last_name":"Bridges","vote":"Y"},{"last_name":"Buckner","vote":"Y"},{"last_name":"Coleman","vote":"Y"},{"last_name":"Cutter","vote":"Y"},{"last_name":"Danielson","vote":"E"},{"last_name":"Exum","vote":"Y"},{"last_name":"Fields","vote":"Y"},{"last_name":"Gardner","vote":"N"},{"last_name":"Ginal","vote":"Y"},{"last_name":"Gonzales","vote":"Y"},{"last_name":"Hansen","vote":"Y"},{"last_name":"Hinrichsen","vote":"Y"},{"last_name":"Jaquez Lewis","vote":"Y"},{"last_name":"Kirkmeyer","vote":"N"},{"last_name":"Kolker","vote":"Y"},{"last_name":"Liston","vote":"N"},{"last_name":"Lundeen","vote":"N"},{"last_name":"Marchman","vote":"Y"},{"last_name":"Michaelson Jenet","vote":"Y"},{"last_name":"Mullica","vote":"Y"},{"last_name":"Pelton B.","vote":"N"},{"last_name":"Pelton R.","vote":"N"},{"last_name":"Priola","vote":"Y"},{"last_name":"Rich","vote":"N"},{"last_name":"Roberts","vote":"Y"},{"last_name":"Rodriguez","vote":"Y"},{"last_name":"Simpson","vote":"N"},{"last_name":"Smallwood","vote":"N"},{"last_name":"Sullivan","vote":"Y"},{"last_name":"Van Winkle","vote":"N"},{"last_name":"Will","vote":"N"},{"last_name":"Winter F.","vote":"Y"},{"last_name":"Zenzinger","vote":"Y"},{"last_name":"President","vote":"Y"}]}]}