Marc Snyder
- Democratic
- Representative
- District 18
Primary
Income tax - combined reporting. Two or more corporations controlled by the same interests are required to file a combined report in certain instances for apportioning income for Colorado income tax purposes. The Colorado court of appeals recently interpreted existing law to exclude all holding companies purportedly without property or payroll from combined reports. The act clarifies that only corporations with property and payroll located outside the United States are excluded from a combined report. The act further clarifies when the treatment of the activities of a partnership is treated as the activity of a member of an affiliated group of corporations. The act requires the department of revenue to convene a stakeholder working group to discuss and report on issues related to combined tax reporting.(Note: This summary applies to this bill as enacted.) Read More
Governor Signed
Sent to the Governor
Signed by the Speaker of the House
Signed by the President of the Senate
Senate Considered House Amendments - Result was to Concur - Repass
House Third Reading Passed - No Amendments
House Second Reading Special Order - Passed with Amendments - Committee, Floor
House Second Reading Laid Over Daily - No Amendments
House Committee on Appropriations Refer Unamended to House Committee of the Whole
Senate Third Reading Passed - No Amendments
Senate Second Reading Passed - No Amendments
Senate Committee on Finance Refer Unamended to Senate Committee of the Whole
| Bill Text Versions | Format |
|---|---|
| Committee Amendment | |
| Introduced (04/02/2019) | |
| Engrossed (04/26/2019) | |
| Reengrossed (04/27/2019) | |
| Revised (05/01/2019) | |
| Rerevised (05/02/2019) | |
| Final Act (05/21/2019) | |
| Signed Act (05/31/2019) |
| Document | Format |
|---|---|
| Fiscal Note SA1 (04/29/2019) | |
| Fiscal Note FN1 (04/10/2019) | |
| Fiscal Note FN2 (08/21/2019) |
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