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Archive #63627
Metadata
Bill Number
HB26-1048
HTTP Status
200
Valid JSON
Valid
Archived At
2026-05-14 12:19:06 MDT
Created At
2026-05-14 12:19:06 MDT
Parsed JSON
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The tax holiday applies to the last weekend of July 2027 and reoccurs at approximately the same time in 2028 and 2029. A "back-to-school item" means an article of clothing, a school supply, or a learning aid that is purchased primarily for use by an individual who is under 21 years old. The exemption for each item is limited by cost as follows:</p><p><ul><li>$100 for an article of clothing;<li>$50 for a school supply; and<li>$30 for a learning aid.</li></ul><t></t> <b>Section 2</b> permits a town, city, or county to create a tax holiday for back-to-school items that is identical to the state tax holiday.<br/><i>(Note: This summary applies to this bill as introduced.)</i></p></body></html>", "progress_bar": [ { "end": "F", "label": "Introduced", "position": 1 }, { "end": "F", "label": "Under Consideration", "position": 2 } ], "special_type": "", "bill_category": "Taxation", "allow_testimony": "F", "amendment_files": [ { "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/6EA5944AD93AB55587258DA90062893D/HB1048_L.004.pdf", "date": "02/26/2026 12:17:24 PM", "vote": "Passed*", "chamber": "House", "hearing": "HOU Finance", "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/6EA5944AD93AB55587258DA90062893D/HB1048_L_004.html", "amendment": "L.004" }, { "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/104181EF82479BFA87258DA30052DCF8/HB1048_L.001.pdf", "date": "02/26/2026 12:16:50 PM", "vote": "Passed*", "chamber": "House", "hearing": "HOU Finance", "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/104181EF82479BFA87258DA30052DCF8/HB1048_L_001.html", "amendment": "L.001" } ], "full_bill_topic": "Back-to-School Sales Tax Holiday", "long_bill_files": [], "GHG_report_files": [], "preamended_files": [ { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/7EAE2F0FD5748E8087258D4800818FE5/$File/1048_H_FIN_01.pdf", "date": "03/02/2026", "label": "PA1", "url_html": "", "lastModified": "03/02/2026 12:40:48 PM", "label_detailed": "House Finance Preamend" } ], "bill_sub_category": "Sales and Use", "fiscal_note_files": [ { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/7EAE2F0FD5748E8087258D4800818FE5/$File/HB1048_00.pdf", "date": "02/04/2026", "label": "FN1", "url_html": "", "lastModified": "02/16/2026 12:05:23 PM", "label_detailed": "Initial Fiscal Note" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/7EAE2F0FD5748E8087258D4800818FE5/$File/HB1048_r1.pdf", "date": "03/16/2026", "label": "FN2", "url_html": "", "lastModified": "04/06/2026 11:29:46 AM", "label_detailed": "First Revised Fiscal Note" } ], "is_budget_package": "No", "session_laws_files": "", "summarized_history": [ { "date": "05/14/2026", "action": "House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed", "location": "House" }, { "date": "02/26/2026", "action": "House Committee on Finance Refer Amended to Appropriations", "location": "House" }, { "date": "01/14/2026", "action": "Introduced In House - Assigned to Finance", "location": "House" } ], "research_note_files": [], "bill_sub_sub_category": "Exemptions", "committee_report_files": [ { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/7EAE2F0FD5748E8087258D4800818FE5/$File/HB1048_H_FIN_001.pdf", "date": "02/26/2026", "label": "H_FIN_2026A", "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/7EAE2F0FD5748E8087258D4800818FE5/$File/HB1048_H_FIN_001.html", "lastModified": "02/27/2026 10:10:48 AM" } ], "demographic_note_files": [], "updated_bill_summary_files": [], "budget_staff_analysis_files": [], "first_chamber_third_reading_date": "", "second_chamber_third_reading_date": "" }
Raw Response
{"bill_num":"HB26-1048","lls_num":"26-0536","origin":"House","short_title":"Back-to-School Sales Tax Holiday","full_bill_topic":"Back-to-School Sales Tax Holiday","long_title":"Concerning a sales and use tax holiday for back-to-school items.","special_type":"","bill_category":"Taxation","bill_sub_category":"Sales and Use","bill_sub_sub_category":"Exemptions","is_budget_package":"No","subject":["Fiscal Policy & Taxes"],"bill_status":"In Committee - HOU Appropriations","sponsors":[{"id":"TW001","title":"Representative","first_name":"Ty","last_name":"Winter T.","full_name":"Ty Winter","s_type":"Prime Sponsor","chamber":"House","sponsor_order":"1"},{"id":"BP002","title":"Senator","first_name":"Byron","last_name":"Pelton B.","full_name":"Byron Pelton","s_type":"Prime Sponsor","chamber":"Senate","sponsor_order":"2"},{"id":"JC004","title":"Senator","first_name":"John","last_name":"Carson","full_name":"John Carson","s_type":"Additional Sponsor","chamber":"Senate"}],"committees":[{"id":"H_FIN_2026A","chamber":"House","name":"Finance"},{"id":"H_APP_2026A","chamber":"House","name":"Appropriations"}],"first_chamber_third_reading_date":"","second_chamber_third_reading_date":"","summarized_history":[{"date":"05/14/2026","location":"House","action":"House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed"},{"date":"02/26/2026","location":"House","action":"House Committee on Finance Refer Amended to Appropriations"},{"date":"01/14/2026","location":"House","action":"Introduced In House - Assigned to Finance"}],"progress_bar":[{"position":1,"label":"Introduced","end":"F"},{"position":2,"label":"Under Consideration","end":"F"}],"active":"T","session":"2026A","allow_testimony":"F","long_bill_files":[],"bill_files":[{"date":"01/14/2026","lastModified":"01/14/2026 03:12:11 PM","label":"Introduced","url":"https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/7EAE2F0FD5748E8087258D4800818FE5/$File/1048_01.pdf","url_html":"https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/7EAE2F0FD5748E8087258D4800818FE5/$File/1048_01.html"}],"fiscal_note_files":[{"date":"02/04/2026","lastModified":"02/16/2026 12:05:23 PM","label":"FN1","label_detailed":"Initial Fiscal Note","url":"https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/7EAE2F0FD5748E8087258D4800818FE5/$File/HB1048_00.pdf","url_html":""},{"date":"03/16/2026","lastModified":"04/06/2026 11:29:46 AM","label":"FN2","label_detailed":"First Revised Fiscal Note","url":"https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/7EAE2F0FD5748E8087258D4800818FE5/$File/HB1048_r1.pdf","url_html":""}],"research_note_files":[],"budget_staff_analysis_files":[], "preamended_files":[{"date":"03/02/2026","lastModified":"03/02/2026 12:40:48 PM","label":"PA1","label_detailed":"House Finance Preamend","url":"https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/7EAE2F0FD5748E8087258D4800818FE5/$File/1048_H_FIN_01.pdf","url_html":""}],"committee_report_files":[{"date":"02/26/2026","lastModified":"02/27/2026 10:10:48 AM","label":"H_FIN_2026A","url":"https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/7EAE2F0FD5748E8087258D4800818FE5/$File/HB1048_H_FIN_001.pdf","url_html":"https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/7EAE2F0FD5748E8087258D4800818FE5/$File/HB1048_H_FIN_001.html"}],"updated_bill_summary_files":[],"demographic_note_files":[],"GHG_report_files":[],"bill_summary":"<html><body><p><t></t> <b>Section 1</b> of the bill creates a time-limited state sales and use tax exemption (tax holiday) for back-to-school items. The tax holiday applies to the last weekend of July 2027 and reoccurs at approximately the same time in 2028 and 2029. A "back-to-school item" means an article of clothing, a school supply, or a learning aid that is purchased primarily for use by an individual who is under 21 years old. The exemption for each item is limited by cost as follows:</p><p><ul><li>$100 for an article of clothing;<li>$50 for a school supply; and<li>$30 for a learning aid.</li></ul><t></t> <b>Section 2</b> permits a town, city, or county to create a tax holiday for back-to-school items that is identical to the state tax holiday.<br/><i>(Note: This summary applies to this bill as introduced.)</i></p></body></html>","amendment_files":[{"chamber":"House","date":"02/26/2026 12:17:24 PM","amendment":"L.004","hearing":"HOU Finance","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/6EA5944AD93AB55587258DA90062893D/HB1048_L.004.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/6EA5944AD93AB55587258DA90062893D/HB1048_L_004.html"},{"chamber":"House","date":"02/26/2026 12:16:50 PM","amendment":"L.001","hearing":"HOU Finance","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/104181EF82479BFA87258DA30052DCF8/HB1048_L.001.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/104181EF82479BFA87258DA30052DCF8/HB1048_L_001.html"}],"session_laws_files":"","votes":[]}