SB 25-173

  • Colorado Senate Bill
  • 2025 Regular Session
  • Introduced in Senate Mar 19, 2025
  • Passed Senate Mar 19, 2025
  • Passed House Apr 28, 2025
  • Signed by Governor Jun 04, 2025

Revenue Classification Taxpayers Bill of Rights

Abstract

Section 20 of article X of the state constitution (TABOR) defines "fiscal year spending" as not including either "damage awards" or "property sales". Although TABOR does not define either "damage award" or "property sale", the TABOR implementing statutes do. The act clarifies both of these definitions for state fiscal years commencing on or after July 1, 2024. The act 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 certain fines and monetary penalties imposed by the state. The act also clarifies that "property sale", 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 certain specified types of sales by the state. (Note: This summary applies to this bill as enacted.)

Bill Sponsors (29)

Votes


Actions


Jun 04, 2025

Office of the Governor

Governor Signed

May 02, 2025

Office of the Governor

Sent to the Governor

House

Signed by the Speaker of the House

May 01, 2025

Senate

Signed by the President of the Senate

Apr 29, 2025

Senate

Senate Considered House Amendments - Result was to Concur - Repass

Apr 28, 2025

House

House Third Reading Passed - No Amendments

Apr 25, 2025

House

House Second Reading Special Order - Passed with Amendments - Committee

Apr 15, 2025

House

House Second Reading Laid Over Daily - No Amendments

Apr 11, 2025

House

House Committee on Appropriations Refer Amended to House Committee of the Whole

  • Committee-Passage
  • Referral-Committee
House Committee of the Whole Appropriations

Apr 03, 2025

House

House Committee on Finance Refer Unamended to Appropriations

  • Referral-Committee
Finance Appropriations

Mar 19, 2025

House

Introduced In House - Assigned to Finance

  • Introduction
Finance

Senate

Senate Third Reading Passed - No Amendments

Mar 18, 2025

Senate

Senate Second Reading Passed with Amendments - Floor

Mar 14, 2025

Senate

Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole

  • Committee-Passage
  • Referral-Committee
Appropriations Senate Committee of the Whole

Mar 06, 2025

Senate

Senate Committee on Finance Refer Unamended to Appropriations

  • Referral-Committee
Finance Appropriations

Feb 20, 2025

Senate

Introduced In Senate - Assigned to Finance

  • Introduction
Finance

Bill Text

Bill Text Versions Format
Signed Act (06/04/2025) PDF
Final Act (05/02/2025) PDF
Rerevised (04/28/2025) PDF
Revised (04/25/2025) PDF
Reengrossed (03/19/2025) PDF
Engrossed (03/18/2025) PDF
Introduced (02/20/2025) PDF
PA1 (04/11/2025) PDF
Committee Amendment PDF

Related Documents

Document Format
Fiscal Note SA1 (03/12/2025) PDF
Fiscal Note SA2 (04/09/2025) PDF
Fiscal Note FN1 (03/04/2025) PDF
Fiscal Note FN2 (04/01/2025) PDF
Fiscal Note FN3 (07/02/2025) PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the Colorado General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.