Archive #67067

Metadata

Bill Number: HB26-1223
HTTP Status: 200
Valid JSON: Valid
Archived At: 2026-06-08 17:24:04 MDT
Created At: 2026-06-08 17:24:04 MDT

Parsed JSON

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          "vote": "N",
          "last_name": "Keltie"
        },
        {
          "vote": "Y",
          "last_name": "Lieder"
        },
        {
          "vote": "Y",
          "last_name": "Lindsay"
        },
        {
          "vote": "N",
          "last_name": "Luck"
        },
        {
          "vote": "Y",
          "last_name": "Lukens"
        },
        {
          "vote": "Y",
          "last_name": "Mabrey"
        },
        {
          "vote": "N",
          "last_name": "Marshall"
        },
        {
          "vote": "Y",
          "last_name": "Martinez"
        },
        {
          "vote": "Y",
          "last_name": "Mauro"
        },
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          "vote": "Y",
          "last_name": "McCormick"
        },
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          "vote": "Y",
          "last_name": "Nguyen"
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          "vote": "Y",
          "last_name": "Paschal"
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          "vote": "Y",
          "last_name": "Phillips"
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          "vote": "N",
          "last_name": "Richardson"
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          "vote": "Y",
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          "vote": "Y",
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          "vote": "N",
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          "vote": "N",
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          "vote": "Y",
          "last_name": "Stewart K."
        },
        {
          "vote": "Y",
          "last_name": "Stewart R."
        },
        {
          "vote": "Y",
          "last_name": "Story"
        },
        {
          "vote": "N",
          "last_name": "Suckla"
        },
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          "vote": "N",
          "last_name": "Taggart"
        },
        {
          "vote": "Y",
          "last_name": "Titone"
        },
        {
          "vote": "Y",
          "last_name": "Valdez"
        },
        {
          "vote": "Y",
          "last_name": "Velasco"
        },
        {
          "vote": "N",
          "last_name": "Weinberg"
        },
        {
          "vote": "Y",
          "last_name": "Willford"
        },
        {
          "vote": "N",
          "last_name": "Winter T."
        },
        {
          "vote": "Y",
          "last_name": "Woodrow"
        },
        {
          "vote": "N",
          "last_name": "Woog"
        },
        {
          "vote": "Y",
          "last_name": "Zokaie"
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        {
          "vote": "Y",
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      ],
      "lay_over_date": "",
      "vote_date_time": "05/04/2026 01:52:25 PM"
    }
  ],
  "active": "F",
  "origin": "House",
  "lls_num": "26-0143",
  "session": "2026A",
  "subject": [
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  "bill_num": "HB26-1223",
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    {
      "id": "SW001",
      "title": "Representative",
      "s_type": "Prime Sponsor",
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      "full_name": "Steven Woodrow",
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      "id": "JB005",
      "title": "Representative",
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      "full_name": "Jennifer Bacon",
      "last_name": "Bacon",
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    },
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      "id": "CC001",
      "title": "Representative",
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      "full_name": "Chad Clifford",
      "last_name": "Clifford",
      "first_name": "Chad"
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    {
      "id": "ML002",
      "title": "Representative",
      "s_type": "Co-sponsor",
      "chamber": "House",
      "full_name": "Mandy Lindsay",
      "last_name": "Lindsay",
      "first_name": "Mandy"
    },
    {
      "id": "KM002",
      "title": "Representative",
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      "chamber": "House",
      "full_name": "Karen McCormick",
      "last_name": "McCormick",
      "first_name": "Karen"
    },
    {
      "id": "KN001",
      "title": "Representative",
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      "chamber": "House",
      "full_name": "Kenny Nguyen",
      "last_name": "Nguyen",
      "first_name": "Kenny"
    },
    {
      "id": "MR001",
      "title": "Representative",
      "s_type": "Co-sponsor",
      "chamber": "House",
      "full_name": "Manny Rutinel",
      "last_name": "Rutinel",
      "first_name": "Manny"
    },
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      "title": "Representative",
      "s_type": "Co-sponsor",
      "chamber": "House",
      "full_name": "Emily Sirota",
      "last_name": "Sirota",
      "first_name": "Emily"
    },
    {
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      "title": "Representative",
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      "full_name": "Lesley Smith",
      "last_name": "Smith",
      "first_name": "Lesley"
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    {
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      "title": "Representative",
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      "full_name": "Yara Zokaie",
      "last_name": "Zokaie",
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    {
      "id": "JM002",
      "title": "Representative",
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      "full_name": "Julie McCluskie",
      "last_name": "McCluskie",
      "first_name": "Julie"
    },
    {
      "id": "MD001",
      "title": "Representative",
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      "chamber": "House",
      "full_name": "Monica Duran",
      "last_name": "Duran",
      "first_name": "Monica"
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    {
      "id": "NR001",
      "title": "Representative",
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      "full_name": "Naquetta Ricks",
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      "first_name": "Naquetta"
    },
    {
      "id": "MB004",
      "title": "Senator",
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      "chamber": "Senate",
      "full_name": "Matt Ball",
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      "first_name": "Matt",
      "sponsor_order": "3"
    },
    {
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      "title": "Senator",
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      "full_name": "Dylan Roberts",
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      "first_name": "Dylan",
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    },
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      "id": "JA002",
      "title": "Senator",
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      "first_name": "Judy"
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      "id": "JB004",
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      "full_name": "Jeff Bridges",
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      "first_name": "Jeff"
    },
    {
      "id": "LC003",
      "title": "Senator",
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      "full_name": "Lisa Cutter",
      "last_name": "Cutter",
      "first_name": "Lisa"
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    {
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      "full_name": "Cathy Kipp",
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    {
      "id": "KM001",
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      "full_name": "Kyle Mullica",
      "last_name": "Mullica",
      "first_name": "Kyle"
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    {
      "id": "MW001",
      "title": "Senator",
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      "full_name": "Mike Weissman",
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      "first_name": "Mike"
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    {
      "id": "JC002",
      "title": "Senator",
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      "chamber": "Senate",
      "full_name": "James Coleman",
      "last_name": "Coleman",
      "first_name": "James"
    }
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    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/B8BF4F50FF1CA06E87258D04005EE994/$File/1223_enr.pdf",
      "date": "06/03/2026",
      "label": "Final Act",
      "url_html": "",
      "lastModified": "06/02/2026 01:55:35 PM"
    },
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/B8BF4F50FF1CA06E87258D04005EE994/$File/1223_rer.pdf",
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      "label": "Rerevised",
      "url_html": "",
      "lastModified": "05/13/2026 12:40:29 PM"
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      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/B8BF4F50FF1CA06E87258D04005EE994/$File/1223_rev.pdf",
      "date": "05/11/2026",
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      "lastModified": "05/12/2026 12:21:36 AM"
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      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/B8BF4F50FF1CA06E87258D04005EE994/$File/1223_ren.pdf",
      "date": "05/04/2026",
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      "lastModified": "05/04/2026 02:30:45 PM"
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      "date": "05/01/2026",
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      "lastModified": "05/02/2026 11:10:29 AM"
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      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/B8BF4F50FF1CA06E87258D04005EE994/$File/1223_01.pdf",
      "date": "02/17/2026",
      "label": "Introduced",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/B8BF4F50FF1CA06E87258D04005EE994/$File/1223_01.html",
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  "committees": [
    {
      "id": "H_FIN_2026A",
      "name": "Finance",
      "chamber": "House"
    },
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      "name": "Appropriations",
      "chamber": "House"
    },
    {
      "id": "S_FIN_2026A",
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  ],
  "long_title": "Concerning modifying certain tax expenditures, and, in connection therewith, making an appropriation.",
  "bill_status": "Signed into Law",
  "short_title": "Modifying Certain Tax Expenditures",
  "bill_summary": "<html><body><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The act creates and allows taxpayers to claim a refundable tax credit, in addition to the child tax credit and the family affordability tax credit, in an amount determined by the amount and age of the taxpayer's children and the taxpayer's income. The total amount of the new tax credit is adjusted annually based on legislative council staff projections, such that the total amount of the new tax credit claimed in an income tax year is projected to be the same as the amount of revenue raised by the repeal of the downloadable software sales and use tax exemption elsewhere in the act.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Beginning January 1, 2027, the act repeals the downloaded software sales and use tax exemption so that all software that is available for repeated sale and license qualifies as tangible property and thus is subject to sales and use tax. The act exempts from sales and use tax downloaded software governed by a negotiable license agreement or developed for use by a particular user.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For each July, August, November, and December in 2027 and 2028, the act allows a qualifying retailer in the food or drink industry to deduct from state net taxable sales the lesser of state net taxable sales or $14,000.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Currently, 15% of the net revenue collected as sales and use tax is credited to the general fund, less 1.655% (allocation percentage), which is credited to the housing development grant fund. Beginning January 1, 2027, and until December 31, 2028, the act reduces the allocation percentage to 1.629%. Beginning January 1, 2029, the allocation percentage is 1.625%.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Beginning July 1, 2026, the act creates a sales and use tax exemption for a retailer selling food or drink (retailer) whose sales of prepared food exceed 25% of the retailer's sales revenue equal to 100% of the price the retailer paid for gas and electricity. A retailer whose sales of prepared food are 25% or less of the retailer's sales revenue is allowed a credit against the sales taxes otherwise due equal to 0.5% of the retailer's prepared food sales revenue.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The repeal of the downloadable software sales and use tax exemption applies to the sale, storage, use, and consumption of tangible personal property on or after January 1, 2027.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provisions of the act are contingent upon House Bill No. 26-1221 and House Bill No. 26-1222 not becoming law.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For the 2026-27 state fiscal year, the act appropriates $48,326 from the general fund to the department of revenue for tax administration system support and personal services.<br/><br/><br/><i>(Note: This summary applies to this bill as enacted.)</i></p></body></html>",
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  "special_type": "",
  "bill_category": "Taxation",
  "allow_testimony": "F",
  "amendment_files": [
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/DA5799B16C632B0E87258DF60053BDE9/HB1223_L.031.pdf",
      "date": "05/13/2026 11:48:42 AM",
      "vote": "Passed",
      "chamber": "Senate",
      "hearing": "Third Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/DA5799B16C632B0E87258DF60053BDE9/HB1223_L_031.html",
      "amendment": "L.031"
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    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/A25C05F602F5719487258DF4006E657D/HB1223_L.029.pdf",
      "date": "05/11/2026 11:04:27 PM",
      "vote": "Lost**",
      "chamber": "Senate",
      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/A25C05F602F5719487258DF4006E657D/HB1223_L_029.html",
      "amendment": "L.029"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/769F9BC4723ED7FB87258DF4006E5794/HB1223_L.028.pdf",
      "date": "05/11/2026 11:01:31 PM",
      "vote": "Lost**",
      "chamber": "Senate",
      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/769F9BC4723ED7FB87258DF4006E5794/HB1223_L_028.html",
      "amendment": "L.028"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/347F80B0A90A4AD187258DF4006E16F3/HB1223_L.027.pdf",
      "date": "05/11/2026 10:58:39 PM",
      "vote": "Lost**",
      "chamber": "Senate",
      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/347F80B0A90A4AD187258DF4006E16F3/HB1223_L_027.html",
      "amendment": "L.027"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/D014C0358490A7F087258DF4004E9D17/HB1223_L.026.pdf",
      "date": "05/11/2026 10:28:39 PM",
      "vote": "Passed**",
      "chamber": "Senate",
      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/D014C0358490A7F087258DF4004E9D17/HB1223_L_026.html",
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    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/B3EBA7CF4B07508A87258DF30072BB1C/HB1223_J.001.pdf",
      "date": "05/11/2026 08:52:19 AM",
      "vote": "Passed*",
      "chamber": "Senate",
      "hearing": "SEN Appropriations",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/B3EBA7CF4B07508A87258DF30072BB1C/HB1223_J_001.html",
      "amendment": "J.001"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/5CBC68AFB0C88A1887258DF2005980D9/HB1223_L.024.pdf",
      "date": "05/11/2026 08:51:56 AM",
      "vote": "Passed*",
      "chamber": "Senate",
      "hearing": "SEN Appropriations",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/5CBC68AFB0C88A1887258DF2005980D9/HB1223_L_024.html",
      "amendment": "L.024"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/D7CB592EE63ECDE287258DF2005977E9/HB1223_L.023.pdf",
      "date": "05/11/2026 08:51:34 AM",
      "vote": "Passed*",
      "chamber": "Senate",
      "hearing": "SEN Appropriations",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/D7CB592EE63ECDE287258DF2005977E9/HB1223_L_023.html",
      "amendment": "L.023"
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    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/6212AA282F2129E387258DF200594209/HB1223_L.021.pdf",
      "date": "05/11/2026 08:51:16 AM",
      "vote": "Passed*",
      "chamber": "Senate",
      "hearing": "SEN Appropriations",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/6212AA282F2129E387258DF200594209/HB1223_L_021.html",
      "amendment": "L.021"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/B8557D81AA942D2387258DEF0057259F/HB1223_L.013.pdf",
      "date": "05/07/2026 06:09:36 PM",
      "vote": "Passed*",
      "chamber": "Senate",
      "hearing": "SEN Finance",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/B8557D81AA942D2387258DEF0057259F/HB1223_L_013.html",
      "amendment": "L.013"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/B7281AF5EFEDCB7387258DF000510D45/HB1223_L.015.pdf",
      "date": "05/07/2026 06:08:48 PM",
      "vote": "Passed*",
      "chamber": "Senate",
      "hearing": "SEN Finance",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/B7281AF5EFEDCB7387258DF000510D45/HB1223_L_015.html",
      "amendment": "L.015"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/0424850EC14B583F87258DF0007E8B6C/HB1223_L.020.pdf",
      "date": "05/07/2026 06:07:30 PM",
      "vote": "Passed*",
      "chamber": "Senate",
      "hearing": "SEN Finance",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/0424850EC14B583F87258DF0007E8B6C/HB1223_L_020.html",
      "amendment": "L.020"
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    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/42DC8A1B821D717C87258DE7004ED63B/HB1223_L.011.pdf",
      "date": "05/01/2026 03:17:51 PM",
      "vote": "Lost**",
      "chamber": "House",
      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/42DC8A1B821D717C87258DE7004ED63B/HB1223_L_011.html",
      "amendment": "L.011"
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    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/6798C29E5BC426F687258DE9004CAC51/HB1223_L.012.pdf",
      "date": "05/01/2026 03:13:18 PM",
      "vote": "Passed**",
      "chamber": "House",
      "hearing": "Second Reading",
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      "amendment": "L.012"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/1397DECBBABC0C2187258DE7005201DC/HB1223_L.007.pdf",
      "date": "05/01/2026 03:10:08 PM",
      "vote": "Passed**",
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      "hearing": "Second Reading",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/1397DECBBABC0C2187258DE7005201DC/HB1223_L_007.html",
      "amendment": "L.007"
    },
    {
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      "date": "03/09/2026 08:15:12 PM",
      "vote": "Passed*",
      "chamber": "House",
      "hearing": "HOU Finance",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/62E5643EF02852DD87258DB5004D04E4/HB1223_L_006.html",
      "amendment": "L.006"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/57E296902E4D101987258DB5004CE8DE/HB1223_L.005.pdf",
      "date": "03/09/2026 08:13:33 PM",
      "vote": "Passed*",
      "chamber": "House",
      "hearing": "HOU Finance",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/57E296902E4D101987258DB5004CE8DE/HB1223_L_005.html",
      "amendment": "L.005"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/D6C45BB57679361B87258DB50052818A/HB1223_L.004.pdf",
      "date": "03/09/2026 08:12:36 PM",
      "vote": "Passed*",
      "chamber": "House",
      "hearing": "HOU Finance",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/D6C45BB57679361B87258DB50052818A/HB1223_L_004.html",
      "amendment": "L.004"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/D9ABE59926D8562387258DB500526B27/HB1223_L.003.pdf",
      "date": "03/09/2026 08:11:55 PM",
      "vote": "Passed*",
      "chamber": "House",
      "hearing": "HOU Finance",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/D9ABE59926D8562387258DB500526B27/HB1223_L_003.html",
      "amendment": "L.003"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/332B915013B2AA9787258DB2007AA2EA/HB1223_L.001.pdf",
      "date": "03/09/2026 08:11:39 PM",
      "vote": "Lost",
      "chamber": "House",
      "hearing": "HOU Finance",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/332B915013B2AA9787258DB2007AA2EA/HB1223_L_001.html",
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      "label_detailed": "Initial Fiscal Note"
    },
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    },
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  "is_budget_package": "No",
  "session_laws_files": "",
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    },
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  "bill_sub_sub_category": "Other",
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      "label": "H_APP_2026A",
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      "lastModified": "04/28/2026 04:21:49 PM"
    },
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/B8BF4F50FF1CA06E87258D04005EE994/$File/HB1223_S_FIN_001.pdf",
      "date": "05/07/2026",
      "label": "S_FIN_2026A",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/B8BF4F50FF1CA06E87258D04005EE994/$File/HB1223_S_FIN_001.html",
      "lastModified": "05/08/2026 10:11:44 AM"
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    {
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      "date": "05/11/2026",
      "label": "S_APP_2026A",
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  "demographic_note_files": [],
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  "budget_staff_analysis_files": [
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      "date": "05/07/2026",
      "label": "SA1",
      "url_html": "",
      "lastModified": "05/07/2026 04:45:14 PM",
      "label_detailed": "House Appropriation Analysis (2)"
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  "second_chamber_third_reading_date": "05/13/2026"
}

Raw Response

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income. The total amount of the new tax credit is adjusted annually based on legislative council staff projections, such that the total amount of the new tax credit claimed in an income tax year is projected to be the same as the amount of revenue raised by the repeal of the downloadable software sales and use tax exemption elsewhere in the act.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Beginning January 1, 2027, the act repeals the downloaded software sales and use tax exemption so that all software that is available for repeated sale and license qualifies as tangible property and thus is subject to sales and use tax. The act exempts from sales and use tax downloaded software governed by a negotiable license agreement or developed for use by a particular user.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For each July, August, November, and December in 2027 and 2028, the act allows a qualifying retailer in the food or drink industry to deduct from state net taxable sales the lesser of state net taxable sales or $14,000.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Currently, 15% of the net revenue collected as sales and use tax is credited to the general fund, less 1.655% (allocation percentage), which is credited to the housing development grant fund. Beginning January 1, 2027, and until December 31, 2028, the act reduces the allocation percentage to 1.629%. Beginning January 1, 2029, the allocation percentage is 1.625%.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Beginning July 1, 2026, the act creates a sales and use tax exemption for a retailer selling food or drink (retailer) whose sales of prepared food exceed 25% of the retailer's sales revenue equal to 100% of the price the retailer paid for gas and electricity. A retailer whose sales of prepared food are 25% or less of the retailer's sales revenue is allowed a credit against the sales taxes otherwise due equal to 0.5% of the retailer's prepared food sales revenue.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The repeal of the downloadable software sales and use tax exemption applies to the sale, storage, use, and consumption of tangible personal property on or after January 1, 2027.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provisions of the act are contingent upon House Bill No. 26-1221 and House Bill No. 26-1222 not becoming law.<br/></p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For the 2026-27 state fiscal year, the act appropriates $48,326 from the general fund to the department of revenue for tax administration system support and personal services.<br/><br/><br/><i>(Note: This summary applies to this bill as enacted.)</i></p></body></html>","amendment_files":[{"chamber":"Senate","date":"05/13/2026 11:48:42 AM","amendment":"L.031","hearing":"Third 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