Archive #66252

Metadata

Bill Number: SB26-042
HTTP Status: 200
Valid JSON: Valid
Archived At: 2026-06-02 12:55:10 MDT
Created At: 2026-06-02 12:55:10 MDT

Parsed JSON

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          "vote": "N",
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      "vote_date_time": "04/22/2026 10:21:50 AM"
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      "title": "Representative",
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      "full_name": "Yara Zokaie",
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      "full_name": "Emily Sirota",
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      "id": "JB005",
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      "full_name": "Jennifer Bacon",
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      "full_name": "Adrienne Benavidez",
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      "first_name": "Adrienne"
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      "full_name": "Lisa Cutter",
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      "full_name": "Julie Gonzales",
      "last_name": "Gonzales J.",
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      "id": "NH001",
      "title": "Senator",
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      "full_name": "Nick Hinrichsen",
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    {
      "id": "IJ001",
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      "full_name": "Katie Wallace",
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    {
      "id": "JC002",
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      "full_name": "James Coleman",
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      "first_name": "James"
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  "short_title": "Revenue Classification Taxpayers Bill of Rights",
  "bill_summary": "<html><body><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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:<br/></p><p><ul><li>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; and</li><li>Revenue 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.</li></ul></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.<br/><br/><br/><i>(Note: This summary applies to this bill as enacted.)</i></p></body></html>",
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      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/69D206365D0A1DA687258DF10076C645/SB042_H.001.pdf",
      "date": "05/08/2026 09:43:43 PM",
      "vote": "Lost",
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      "hearing": "Committee of the Whole",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/69D206365D0A1DA687258DF10076C645/SB042_H_001.html",
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      "date": "05/08/2026 03:21:55 PM",
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      "amendment": "L.008"
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      "date": "04/21/2026 11:42:34 AM",
      "vote": "Lost**",
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      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/72C3C7B6A308D20687258DE0005DD2CE/SB042_L_007.html",
      "amendment": "L.007"
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      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/98AF103B0F7AB14A87258DE0005C1434/SB042_L.005.pdf",
      "date": "04/21/2026 11:39:52 AM",
      "vote": "Lost**",
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      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/98AF103B0F7AB14A87258DE0005C1434/SB042_L_005.html",
      "amendment": "L.005"
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      "date": "04/21/2026 11:35:23 AM",
      "vote": "Lost**",
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  "full_bill_topic": "Revenue Classification Taxpayers Bill of Rights",
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      "label_detailed": "First Revised Fiscal Note"
    },
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/86AA306EFDC82C8087258D3300711565/$File/SB042_r2.pdf",
      "date": "04/24/2026",
      "label": "FN3",
      "url_html": "",
      "lastModified": "05/13/2026 01:26:47 PM",
      "label_detailed": "Second Revised Fiscal Note"
    },
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/86AA306EFDC82C8087258D3300711565/$File/SB042_r3.pdf",
      "date": "05/08/2026",
      "label": "FN4",
      "url_html": "",
      "lastModified": "05/28/2026 09:38:52 AM",
      "label_detailed": "Third Revised Fiscal Note"
    }
  ],
  "is_budget_package": "No",
  "session_laws_files": "",
  "summarized_history": [
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      "date": "05/29/2026",
      "action": "Governor Signed",
      "location": "Governor"
    },
    {
      "date": "05/22/2026",
      "action": "Sent to the Governor",
      "location": "Governor"
    },
    {
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      "action": "Signed by the Speaker of the House",
      "location": "House"
    },
    {
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      "action": "Signed by the President of the Senate",
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      "action": "Senate Considered House Amendments - Result was to Concur - Repass",
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    },
    {
      "date": "05/09/2026",
      "action": "House Third Reading Passed - No Amendments",
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    },
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      "action": "House Committee on Finance Refer Amended to Appropriations",
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    },
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      "action": "Introduced In House - Assigned to Finance",
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    },
    {
      "date": "04/21/2026",
      "action": "Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole",
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    },
    {
      "date": "02/10/2026",
      "action": "Senate Committee on Finance Refer Amended to Appropriations",
      "location": "Senate"
    },
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      "date": "01/27/2026",
      "action": "Introduced In Senate - Assigned to Finance",
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  "committee_report_files": [
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      "date": "02/10/2026",
      "label": "S_FIN_2026A",
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      "lastModified": "02/11/2026 10:50:38 AM"
    },
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      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/86AA306EFDC82C8087258D3300711565/$File/SB042_S_APP_002.pdf",
      "date": "04/21/2026",
      "label": "S_APP_2026A",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/86AA306EFDC82C8087258D3300711565/$File/SB042_S_APP_002.html",
      "lastModified": "04/21/2026 10:22:04 AM"
    },
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/86AA306EFDC82C8087258D3300711565/$File/SB042_H_FIN_001.pdf",
      "date": "04/27/2026",
      "label": "H_FIN_2026A",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/86AA306EFDC82C8087258D3300711565/$File/SB042_H_FIN_001.html",
      "lastModified": "04/27/2026 05:01:03 PM"
    },
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/86AA306EFDC82C8087258D3300711565/$File/SB042_H_APP_003.pdf",
      "date": "05/08/2026",
      "label": "H_APP_2026A",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/86AA306EFDC82C8087258D3300711565/$File/SB042_H_APP_003.html",
      "lastModified": "05/08/2026 09:32:04 AM"
    }
  ],
  "demographic_note_files": [],
  "updated_bill_summary_files": [],
  "budget_staff_analysis_files": [
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      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/86AA306EFDC82C8087258D3300711565/$File/SB0042_sn2.pdf",
      "date": "04/20/2026",
      "label": "SA1",
      "url_html": "",
      "lastModified": "04/20/2026 02:25:21 PM",
      "label_detailed": "Senate Appropriation Analysis (2)"
    },
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/86AA306EFDC82C8087258D3300711565/$File/SB0042_hse.pdf",
      "date": "05/07/2026",
      "label": "SA2",
      "url_html": "",
      "lastModified": "05/07/2026 07:35:15 PM",
      "label_detailed": "House Appropriation Analysis (1)"
    }
  ],
  "first_chamber_third_reading_date": "04/22/2026",
  "second_chamber_third_reading_date": "05/09/2026"
}

Raw Response

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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.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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:<br/></p><p><ul><li>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; and</li><li>Revenue 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.</li></ul></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 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