Rose Pugliese
- Republican
- Representative
- District 14
Primary
For income tax years commencing prior to January 1, 2025, a taxpayer who makes a monetary contribution to promote child care in the state is allowed an income tax credit that is equal to 50% of the total value of the contribution. The act extends the credit for 3 years. The act requires the department of revenue to consult with the early childhood leadership commission, the public-private collaboration unit in the department of personnel, and the department of early childhood to develop recommendations for measuring the effectiveness of the tax credit and recommendations for improving and expanding the tax credit. The act also requires the state auditor to prepare the tax expenditure evaluation report for the credit that the law periodically requires in the income tax year commencing January 1, 2026. For the 2023-24 state fiscal year, $78,254 is appropriated from the general fund to the department of revenue to implement the act and $10,881 of the appropriation is reappropriated to the department of personnel to provide document management services for the department of revenue. APPROVED by Governor May 23, 2023 EFFECTIVE August 7, 2023 NOTE: This act was passed without a safety clause and takes effect 90 days after sine die. (Note: This summary applies to this bill as enacted.)
Governor Signed
Sent to the Governor
Signed by the President of the Senate
Signed by the Speaker of the House
Senate Third Reading Passed - No Amendments
Senate Second Reading Special Order - Passed - No Amendments
Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole
Senate Committee on Finance Refer Unamended to Appropriations
House Third Reading Passed - No Amendments
House Second Reading Special Order - Passed with Amendments - Committee, Floor
House Committee on Appropriations Refer Amended to House Committee of the Whole
House Committee on Finance Refer Amended to Appropriations
| Bill Text Versions | Format |
|---|---|
| Signed Act (05/23/2023) | |
| Final Act (05/22/2023) | |
| Rerevised (05/01/2023) | |
| Revised (04/28/2023) | |
| Reengrossed (04/15/2023) | |
| Engrossed (04/14/2023) | |
| Introduced (01/19/2023) | |
| PA2 (04/14/2023) | |
| PA1 (02/03/2023) | |
| Committee Amendment |
| Document | Format |
|---|---|
| Fiscal Note SA1 (04/12/2023) | |
| Fiscal Note SA2 (04/27/2023) | |
| Fiscal Note FN1 (02/01/2023) | |
| Fiscal Note FN2 (04/11/2023) | |
| Fiscal Note FN3 (04/19/2023) | |
| Fiscal Note FN4 (07/17/2023) |
Data on Open States is updated periodically throughout the day from the official website of the Colorado General Assembly.
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