Archive #52489

Metadata

Bill Number: SB26-001
HTTP Status: 200
Valid JSON: Valid
Archived At: 2026-04-09 16:22:10 MDT
Created At: 2026-04-09 16:22:10 MDT

Parsed JSON

{
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          "last_name": "Carter"
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          "vote": "Y",
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          "vote": "Y",
          "last_name": "Duran"
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          "vote": "Y",
          "last_name": "English"
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          "vote": "Y",
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          "vote": "Y",
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          "vote": "Y",
          "last_name": "Garcia"
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          "vote": "Y",
          "last_name": "Garcia Sander"
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          "vote": "Y",
          "last_name": "Gilchrist"
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          "vote": "Y",
          "last_name": "Goldstein"
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          "vote": "Y",
          "last_name": "Gonzalez R."
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          "vote": "Y",
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          "vote": "Y",
          "last_name": "Hartsook"
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          "vote": "Y",
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          "vote": "N",
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          "vote": "Y",
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          "vote": "Y",
          "last_name": "Stewart R."
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          "vote": "Y",
          "last_name": "Story"
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          "vote": "N",
          "last_name": "Suckla"
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          "vote": "Y",
          "last_name": "Taggart"
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          "vote": "Y",
          "last_name": "Titone"
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          "vote": "E",
          "last_name": "Valdez"
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          "vote": "E",
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          "vote": "N",
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          "vote": "Y",
          "last_name": "Winter T."
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          "vote": "Y",
          "last_name": "Woodrow"
        },
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          "vote": "N",
          "last_name": "Woog"
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          "vote": "Y",
          "last_name": "Zokaie"
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          "last_name": "McCluskie"
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      "lay_over_date": "",
      "vote_date_time": "03/10/2026 10:16:54 AM"
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          "vote": "Y",
          "last_name": "Gonzales J."
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          "vote": "Y",
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          "vote": "Y",
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          "vote": "N",
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          "vote": "Y",
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          "vote": "Y",
          "last_name": "Michaelson Jenet"
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          "vote": "Y",
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          "vote": "N",
          "last_name": "Pelton B."
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          "vote": "N",
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          "last_name": "Snyder"
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          "vote": "Y",
          "last_name": "Sullivan"
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          "vote": "Y",
          "last_name": "Wallace"
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          "vote": "Y",
          "last_name": "Weissman"
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          "vote": "N",
          "last_name": "Zamora Wilson"
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          "vote": "Y",
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      "lay_over_date": "",
      "vote_date_time": "02/04/2026 09:40:25 AM"
    }
  ],
  "active": "F",
  "origin": "Senate",
  "lls_num": "26-0092",
  "session": "2026A",
  "subject": [
    "Fiscal Policy & Taxes"
  ],
  "bill_num": "SB26-001",
  "sponsors": [
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      "title": "Representative",
      "s_type": "Prime Sponsor",
      "chamber": "House",
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      "first_name": "Andrew",
      "sponsor_order": "3"
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      "first_name": "Chris",
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      "full_name": "Jennifer Bacon",
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      "full_name": "Emily Sirota",
      "last_name": "Sirota",
      "first_name": "Emily"
    },
    {
      "id": "LS004",
      "title": "Representative",
      "s_type": "Co-sponsor",
      "chamber": "House",
      "full_name": "Lesley Smith",
      "last_name": "Smith",
      "first_name": "Lesley"
    },
    {
      "id": "RS002",
      "title": "Representative",
      "s_type": "Co-sponsor",
      "chamber": "House",
      "full_name": "Rebekah Stewart",
      "last_name": "Stewart R.",
      "first_name": "Rebekah"
    },
    {
      "id": "TS002",
      "title": "Representative",
      "s_type": "Co-sponsor",
      "chamber": "House",
      "full_name": "Tammy Story",
      "last_name": "Story",
      "first_name": "Tammy"
    },
    {
      "id": "BT001",
      "title": "Representative",
      "s_type": "Co-sponsor",
      "chamber": "House",
      "full_name": "Brianna Titone",
      "last_name": "Titone",
      "first_name": "Brianna"
    },
    {
      "id": "TW001",
      "title": "Representative",
      "s_type": "Co-sponsor",
      "chamber": "House",
      "full_name": "Ty Winter",
      "last_name": "Winter T.",
      "first_name": "Ty"
    },
    {
      "id": "SW001",
      "title": "Representative",
      "s_type": "Co-sponsor",
      "chamber": "House",
      "full_name": "Steven Woodrow",
      "last_name": "Woodrow",
      "first_name": "Steven"
    },
    {
      "id": "YZ001",
      "title": "Representative",
      "s_type": "Co-sponsor",
      "chamber": "House",
      "full_name": "Yara Zokaie",
      "last_name": "Zokaie",
      "first_name": "Yara"
    },
    {
      "id": "JM002",
      "title": "Representative",
      "s_type": "Co-sponsor",
      "chamber": "House",
      "full_name": "Julie McCluskie",
      "last_name": "McCluskie",
      "first_name": "Julie"
    },
    {
      "id": "DR001",
      "title": "Senator",
      "s_type": "Prime Sponsor",
      "chamber": "Senate",
      "full_name": "Dylan Roberts",
      "last_name": "Roberts",
      "first_name": "Dylan",
      "sponsor_order": "1"
    },
    {
      "id": "JB004",
      "title": "Senator",
      "s_type": "Prime Sponsor",
      "chamber": "Senate",
      "full_name": "Jeff Bridges",
      "last_name": "Bridges",
      "first_name": "Jeff",
      "sponsor_order": "2"
    },
    {
      "id": "LC003",
      "title": "Senator",
      "s_type": "Co-sponsor",
      "chamber": "Senate",
      "full_name": "Lisa Cutter",
      "last_name": "Cutter",
      "first_name": "Lisa"
    },
    {
      "id": "JG002",
      "title": "Senator",
      "s_type": "Co-sponsor",
      "chamber": "Senate",
      "full_name": "Julie Gonzales",
      "last_name": "Gonzales J.",
      "first_name": "Julie"
    },
    {
      "id": "IJ001",
      "title": "Senator",
      "s_type": "Co-sponsor",
      "chamber": "Senate",
      "full_name": "Iman Jodeh",
      "last_name": "Jodeh",
      "first_name": "Iman"
    },
    {
      "id": "CK002",
      "title": "Senator",
      "s_type": "Co-sponsor",
      "chamber": "Senate",
      "full_name": "Cathy Kipp",
      "last_name": "Kipp",
      "first_name": "Cathy"
    },
    {
      "id": "WL001",
      "title": "Senator",
      "s_type": "Co-sponsor",
      "chamber": "Senate",
      "full_name": "William Lindstedt",
      "last_name": "Lindstedt",
      "first_name": "William"
    },
    {
      "id": "KM001",
      "title": "Senator",
      "s_type": "Co-sponsor",
      "chamber": "Senate",
      "full_name": "Kyle Mullica",
      "last_name": "Mullica",
      "first_name": "Kyle"
    },
    {
      "id": "MS002",
      "title": "Senator",
      "s_type": "Co-sponsor",
      "chamber": "Senate",
      "full_name": "Marc Snyder",
      "last_name": "Snyder",
      "first_name": "Marc"
    },
    {
      "id": "TS001",
      "title": "Senator",
      "s_type": "Co-sponsor",
      "chamber": "Senate",
      "full_name": "Tom Sullivan",
      "last_name": "Sullivan",
      "first_name": "Tom"
    },
    {
      "id": "MW001",
      "title": "Senator",
      "s_type": "Co-sponsor",
      "chamber": "Senate",
      "full_name": "Mike Weissman",
      "last_name": "Weissman",
      "first_name": "Mike"
    }
  ],
  "bill_files": [
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      "date": "03/25/2026",
      "label": "Signed Act",
      "url_html": "",
      "lastModified": "03/26/2026 09:01:16 AM"
    },
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/001_enr.pdf",
      "date": "03/18/2026",
      "label": "Final Act",
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      "lastModified": "03/12/2026 03:35:29 PM"
    },
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/001_rer.pdf",
      "date": "03/10/2026",
      "label": "Rerevised",
      "url_html": "",
      "lastModified": "03/10/2026 10:40:37 AM"
    },
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/001_rev.pdf",
      "date": "03/09/2026",
      "label": "Revised",
      "url_html": "",
      "lastModified": "03/09/2026 05:00:31 PM"
    },
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/001_rn2.pdf",
      "date": "02/04/2026",
      "label": "Reengrossed",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/001_rn2.html",
      "lastModified": "02/04/2026 09:45:18 AM"
    },
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/001_en4.pdf",
      "date": "02/03/2026",
      "label": "Engrossed",
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      "lastModified": "02/03/2026 11:25:24 AM"
    },
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/001_01.pdf",
      "date": "01/14/2026",
      "label": "Introduced",
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  ],
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    {
      "id": "H_THL_2026A",
      "name": "Transportation, Housing & Local Government",
      "chamber": "House"
    },
    {
      "id": "S_LGH_2026A",
      "name": "Local Government & Housing",
      "chamber": "Senate"
    }
  ],
  "long_title": "Concerning housing, and, in connection therewith, authorizing a board of county commissioners to appropriate money to support specified types of housing and making the middle-income housing tax credit available to transferees who do not own an interest in a qualified development.",
  "bill_status": "Signed into Law",
  "short_title": "Workforce Housing & Housing Tax Credit",
  "bill_summary": "<html><body><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <i>Currently, the governing body of a home rule county or a municipality may not sell or dispose of a county or municipal public building or real property held for government purposes if the sale or disposition is for the development of affordable housing. The bill allows a governing body to sell and dispose of such property if the sale and disposition is to provide property to be used for the development of affordable housing or housing identified in a housing needs assessment conducted pursuant to statute. A municipality is also authorized to enter into a long-term rental or lease agreement for the development of affordable housing.</i></p><p><i>Currently, the voters in a proposed multijurisdictional housing authority may approve the establishment of the authority only at a general election or any election to be held on the first Tuesday in November of an odd-numbered year. The bill allows for the approval at a biennial local election. The contract establishing the authority may be conditioned upon voter approval. The question of establishing the authority may be combined with a question about a tax, impact fee, multiple-fiscal year debt, or other financial obligation required by statute.</i></p><p>Currently, a board of county commissioners (board) may not appropriate general fund money from ad valorem taxes for multijurisdictional housing authorities or other housing authorities established in statute (housing authorities). The bill allows a board to use revenue generated by ad valorem taxes that is in the county's general fund or in other specified county funds for housing authorities. In addition, the bill allows a board to use county general fund money from ad valorem taxes or money from other county funds for workforce housing.</p><p>Currently, a middle-income housing tax credit (credit) may be transferred from a governmental entity or quasi-governmental entity to a qualified taxpayer. A qualified taxpayer must own an interest in a qualified project to claim the credit. The bill entitles an individual, person, firm, corporation, or other entity subject to income tax and transferred a credit by a governmental entity or quasi-governmental entity <i>(transferee) </i> to claim the credit without owning an interest in a qualified project. </p><p><i>The bill provides that a credit allocated to a governmental or quasi-governmental entity or transferee thereof is subject to recapture if, as of the last day of any taxable year occurring during a compliance period, the qualified basis of the governmental or quasi-governmental entity is less than the amount of the qualified basis with respect to such entity as of the last day of the prior taxable year. A transferee whose credit is subject to recapture must increase their income tax liability as provided in statute in the same manner and to the same extent as a partner, shareholder, member, or other qualified taxpayer of an owner allocated a credit must increase their tax liability pursuant to statute.</i></p><p><i>Currently, all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets and other public works (construction) owned and used by the state in the state's governmental capacity only. The bill provides that &quot;governmental capacity&quot; includes the construction of workforce housing projects undertaken by counties.</i></p><p><i>(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)</i></p><p><i>(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)</i></p></body></html>",
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      "label": "Introduced",
      "position": 1
    },
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    },
    {
      "end": "T",
      "label": "Became Law",
      "position": 3
    }
  ],
  "special_type": "",
  "bill_category": "Government - Local",
  "allow_testimony": "F",
  "amendment_files": [
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      "date": "03/09/2026 03:58:30 PM",
      "vote": "Lost**",
      "chamber": "House",
      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/9946D45076CC30FE87258DB500587137/SB001_L_017.html",
      "amendment": "L.017"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/261928B712E9C66A87258DB5005818E8/SB001_L.016.pdf",
      "date": "03/09/2026 03:45:08 PM",
      "vote": "Lost**",
      "chamber": "House",
      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/261928B712E9C66A87258DB5005818E8/SB001_L_016.html",
      "amendment": "L.016"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/2E06FAC0360F0ABC87258DB00083C900/SB001_L.015.pdf",
      "date": "03/09/2026 03:31:25 PM",
      "vote": "Passed**",
      "chamber": "House",
      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/2E06FAC0360F0ABC87258DB00083C900/SB001_L_015.html",
      "amendment": "L.015"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/45E1339C94EEEECC87258D92007EDF9E/SB001_L.013.pdf",
      "date": "02/03/2026 10:22:54 AM",
      "vote": "Lost**",
      "chamber": "Senate",
      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/45E1339C94EEEECC87258D92007EDF9E/SB001_L_013.html",
      "amendment": "L.013"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/C927A913C556A0B487258D930016A634/SB001_L.014.pdf",
      "date": "02/03/2026 10:09:07 AM",
      "vote": "Passed**",
      "chamber": "Senate",
      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/C927A913C556A0B487258D930016A634/SB001_L_014.html",
      "amendment": "L.014"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/0D8348C9A9D4710A87258D9200681C05/SB001_L.012.pdf",
      "date": "02/03/2026 10:08:21 AM",
      "vote": "Passed**",
      "chamber": "Senate",
      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/0D8348C9A9D4710A87258D9200681C05/SB001_L_012.html",
      "amendment": "L.012"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/C436A68A171F402187258D8C00763359/SB001_L.004.pdf",
      "date": "01/29/2026 02:12:19 PM",
      "vote": "Passed*",
      "chamber": "Senate",
      "hearing": "SEN Local Government & Housing",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/C436A68A171F402187258D8C00763359/SB001_L_004.html",
      "amendment": "L.004"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/AEC88A612680588087258D8C006DC41D/SB001_L.003.pdf",
      "date": "01/29/2026 02:11:26 PM",
      "vote": "Passed*",
      "chamber": "Senate",
      "hearing": "SEN Local Government & Housing",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/AEC88A612680588087258D8C006DC41D/SB001_L_003.html",
      "amendment": "L.003"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/800CB540EC67A31787258D8C006DAFC3/SB001_L.002.pdf",
      "date": "01/29/2026 02:10:14 PM",
      "vote": "Passed*",
      "chamber": "Senate",
      "hearing": "SEN Local Government & Housing",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/800CB540EC67A31787258D8C006DAFC3/SB001_L_002.html",
      "amendment": "L.002"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/99226377AFB9C63F87258D8C006D9EAB/SB001_L.001.pdf",
      "date": "01/29/2026 02:09:12 PM",
      "vote": "Passed*",
      "chamber": "Senate",
      "hearing": "SEN Local Government & Housing",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/99226377AFB9C63F87258D8C006D9EAB/SB001_L_001.html",
      "amendment": "L.001"
    }
  ],
  "full_bill_topic": "Workforce Housing & Housing Tax Credit",
  "long_bill_files": [],
  "GHG_report_files": [],
  "preamended_files": [
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/001_S_LGH_01.pdf",
      "date": "01/30/2026",
      "label": "PA1",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/001_S_LGH_01.html",
      "lastModified": "01/30/2026 10:50:46 AM",
      "label_detailed": "Senate Local Government & Housing Preamend"
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  "bill_sub_category": "Housing",
  "fiscal_note_files": [
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/SB001_00.pdf",
      "date": "01/26/2026",
      "label": "FN1",
      "url_html": "",
      "lastModified": "02/09/2026 03:20:19 PM",
      "label_detailed": "Initial Fiscal Note"
    },
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      "date": "02/24/2026",
      "label": "FN2",
      "url_html": "",
      "lastModified": "03/10/2026 03:25:21 PM",
      "label_detailed": "First Revised Fiscal Note"
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  ],
  "is_budget_package": "No",
  "session_laws_files": {
    "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/sl_007.pdf",
    "date": [
      "08/12/2026"
    ],
    "page_num": 20,
    "url_html": "",
    "chapter_num": 7,
    "short_title": "Workforce Housing & Housing Tax Credit",
    "lastModified": "03/26/2026 08:22:51 AM",
    "governor_action": "Signed",
    "governor_action_date": "03/25/2026 01:30:00 PM"
  },
  "summarized_history": [
    {
      "date": "03/25/2026",
      "action": "Governor Signed",
      "location": "Governor"
    },
    {
      "date": "03/18/2026",
      "action": "Sent to the Governor",
      "location": "Governor"
    },
    {
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      "action": "Signed by the Speaker of the House",
      "location": "House"
    },
    {
      "date": "03/17/2026",
      "action": "Signed by the President of the Senate",
      "location": "Senate"
    },
    {
      "date": "03/11/2026",
      "action": "Senate Considered House Amendments - Result was to Concur - Repass",
      "location": "Senate"
    },
    {
      "date": "03/10/2026",
      "action": "House Third Reading Passed - No Amendments",
      "location": "House"
    },
    {
      "date": "03/09/2026",
      "action": "House Second Reading Special Order - Passed with Amendments - Floor",
      "location": "House"
    },
    {
      "date": "03/04/2026",
      "action": "House Committee on Transportation, Housing & Local Government Refer Unamended to House Committee of the Whole",
      "location": "House"
    },
    {
      "date": "02/04/2026",
      "action": "Introduced In House - Assigned to Transportation, Housing & Local Government",
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      "action": "Senate Third Reading Passed - No Amendments",
      "location": "Senate"
    },
    {
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      "action": "Senate Second Reading Passed with Amendments - Committee, Floor",
      "location": "Senate"
    },
    {
      "date": "01/29/2026",
      "action": "Senate Committee on Local Government & Housing Refer Amended to Senate Committee of the Whole",
      "location": "Senate"
    },
    {
      "date": "01/14/2026",
      "action": "Introduced In Senate - Assigned to Local Government & Housing",
      "location": "Senate"
    }
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  "research_note_files": [],
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  "committee_report_files": [
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      "date": "01/29/2026",
      "label": "S_LGH_2026A",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/SB001_S_LGH_001.html",
      "lastModified": "01/30/2026 11:30:32 AM"
    },
    {
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      "date": "03/04/2026",
      "label": "H_THL_2026A",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/SB001_H_THL_001.html",
      "lastModified": "03/05/2026 04:53:15 PM"
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  "demographic_note_files": [],
  "updated_bill_summary_files": [],
  "budget_staff_analysis_files": [],
  "first_chamber_third_reading_date": "02/04/2026",
  "second_chamber_third_reading_date": "03/10/2026"
}

Raw Response

{"bill_num":"SB26-001","lls_num":"26-0092","origin":"Senate","short_title":"Workforce Housing & Housing Tax Credit","full_bill_topic":"Workforce Housing & Housing Tax Credit","long_title":"Concerning housing, and, in connection therewith, authorizing a board of county commissioners to appropriate money to support specified types of housing and making the middle-income housing tax credit available to transferees who do not own an interest in a qualified development.","special_type":"","bill_category":"Government - Local","bill_sub_category":"Housing","bill_sub_sub_category":"Other","is_budget_package":"No","subject":["Fiscal Policy & Taxes"],"bill_status":"Signed into Law","sponsors":[{"id":"AB002","title":"Representative","first_name":"Andrew","last_name":"Boesenecker","full_name":"Andrew Boesenecker","s_type":"Prime Sponsor","chamber":"House","sponsor_order":"3"},{"id":"CR002","title":"Representative","first_name":"Chris","last_name":"Richardson","full_name":"Chris 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affordable housing. The bill allows a governing body to sell and dispose of such property if the sale and disposition is to provide property to be used for the development of affordable housing or housing identified in a housing needs assessment conducted pursuant to statute. A municipality is also authorized to enter into a long-term rental or lease agreement for the development of affordable housing.</i></p><p><i>Currently, the voters in a proposed multijurisdictional housing authority may approve the establishment of the authority only at a general election or any election to be held on the first Tuesday in November of an odd-numbered year. The bill allows for the approval at a biennial local election. The contract establishing the authority may be conditioned upon voter approval. The question of establishing the authority may be combined with a question about a tax, impact fee, multiple-fiscal year debt, or other financial obligation required by statute.</i></p><p>Currently, a board of county commissioners (board) may not appropriate general fund money from ad valorem taxes for multijurisdictional housing authorities or other housing authorities established in statute (housing authorities). The bill allows a board to use revenue generated by ad valorem taxes that is in the county's general fund or in other specified county funds for housing authorities. In addition, the bill allows a board to use county general fund money from ad valorem taxes or money from other county funds for workforce housing.</p><p>Currently, a middle-income housing tax credit (credit) may be transferred from a governmental entity or quasi-governmental entity to a qualified taxpayer. A qualified taxpayer must own an interest in a qualified project to claim the credit. The bill entitles an individual, person, firm, corporation, or other entity subject to income tax and transferred a credit by a governmental entity or quasi-governmental entity <i>(transferee) </i> to claim the credit without owning an interest in a qualified project. </p><p><i>The bill provides that a credit allocated to a governmental or quasi-governmental entity or transferee thereof is subject to recapture if, as of the last day of any taxable year occurring during a compliance period, the qualified basis of the governmental or quasi-governmental entity is less than the amount of the qualified basis with respect to such entity as of the last day of the prior taxable year. A transferee whose credit is subject to recapture must increase their income tax liability as provided in statute in the same manner and to the same extent as a partner, shareholder, member, or other qualified taxpayer of an owner allocated a credit must increase their tax liability pursuant to statute.</i></p><p><i>Currently, all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets and other public works (construction) owned and used by the state in the state's governmental capacity only. The bill provides that &quot;governmental capacity&quot; includes the construction of workforce housing projects undertaken by counties.</i></p><p><i>(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)</i></p><p><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":"House","date":"03/09/2026 03:58:30 PM","amendment":"L.017","hearing":"Second Reading","vote":"Lost**","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/9946D45076CC30FE87258DB500587137/SB001_L.017.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/9946D45076CC30FE87258DB500587137/SB001_L_017.html"},{"chamber":"House","date":"03/09/2026 03:45:08 PM","amendment":"L.016","hearing":"Second Reading","vote":"Lost**","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/261928B712E9C66A87258DB5005818E8/SB001_L.016.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/261928B712E9C66A87258DB5005818E8/SB001_L_016.html"},{"chamber":"House","date":"03/09/2026 03:31:25 PM","amendment":"L.015","hearing":"Second Reading","vote":"Passed**","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/2E06FAC0360F0ABC87258DB00083C900/SB001_L.015.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/2E06FAC0360F0ABC87258DB00083C900/SB001_L_015.html"},{"chamber":"Senate","date":"02/03/2026 10:22:54 AM","amendment":"L.013","hearing":"Second Reading","vote":"Lost**","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/45E1339C94EEEECC87258D92007EDF9E/SB001_L.013.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/45E1339C94EEEECC87258D92007EDF9E/SB001_L_013.html"},{"chamber":"Senate","date":"02/03/2026 10:09:07 AM","amendment":"L.014","hearing":"Second Reading","vote":"Passed**","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/C927A913C556A0B487258D930016A634/SB001_L.014.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/C927A913C556A0B487258D930016A634/SB001_L_014.html"},{"chamber":"Senate","date":"02/03/2026 10:08:21 AM","amendment":"L.012","hearing":"Second Reading","vote":"Passed**","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/0D8348C9A9D4710A87258D9200681C05/SB001_L.012.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/0D8348C9A9D4710A87258D9200681C05/SB001_L_012.html"},{"chamber":"Senate","date":"01/29/2026 02:12:19 PM","amendment":"L.004","hearing":"SEN Local Government & Housing","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/C436A68A171F402187258D8C00763359/SB001_L.004.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/C436A68A171F402187258D8C00763359/SB001_L_004.html"},{"chamber":"Senate","date":"01/29/2026 02:11:26 PM","amendment":"L.003","hearing":"SEN Local Government & Housing","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/AEC88A612680588087258D8C006DC41D/SB001_L.003.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/AEC88A612680588087258D8C006DC41D/SB001_L_003.html"},{"chamber":"Senate","date":"01/29/2026 02:10:14 PM","amendment":"L.002","hearing":"SEN Local Government & Housing","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/800CB540EC67A31787258D8C006DAFC3/SB001_L.002.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/800CB540EC67A31787258D8C006DAFC3/SB001_L_002.html"},{"chamber":"Senate","date":"01/29/2026 02:09:12 PM","amendment":"L.001","hearing":"SEN Local Government & Housing","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/99226377AFB9C63F87258D8C006D9EAB/SB001_L.001.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/99226377AFB9C63F87258D8C006D9EAB/SB001_L_001.html"}],"session_laws_files":{"date":["08/12/2026"],"short_title":"Workforce Housing & Housing Tax Credit","lastModified":"03/26/2026 08:22:51 AM","url":"https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/E8F68055C306A5F887258D04005ED47B/$File/sl_007.pdf","url_html":"","chapter_num":7,"page_num":20,"governor_action":"Signed","governor_action_date":"03/25/2026 01:30:00 PM"},"votes":[{"vote_id":"5381","chamber":"SENATE","action":"House Amendments","date":"03/11/2026",
"vote_date_time":"03/11/2026 12:30:52 PM","lay_over_date":"",

"motion":"CONCUR","vote_yes":34,"vote_no":0,"vote_others":1,"vote_result":"Aye: 34 No:  0 Other: 1",
"voice_vote":"N","vote_abs":0,"vote_exc":1,"vote_17C":0,"vote_17D":0,


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"vote_date_time":"03/11/2026 12:32:07 PM","lay_over_date":"",

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