Emily Sirota
- Democratic
- Representative
- District 9
Primary
The act continues indefinitely the existing requirement, which otherwise would have ended for income tax years commencing on or after January 1, 2026, that an amount equal to the federal qualified business income deduction allowed under section 199A of the federal "Internal Revenue Code of 1986" be added back by certain taxpayers to their federal taxable income for the purpose of determining their state taxable income. APPROVED by Governor August 28, 2025 EFFECTIVE August 28, 2025(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 to Senate Committee of the Whole
House Third Reading Passed - No Amendments
House Second Reading Passed - No Amendments
House Committee on Appropriations Refer Unamended to House Committee of the Whole
| Bill Text Versions | Format |
|---|---|
| Signed Act (08/28/2025) | |
| Final Act (08/26/2025) | |
| Rerevised (08/25/2025) | |
| Revised (08/24/2025) | |
| Reengrossed (08/23/2025) | |
| Engrossed (08/22/2025) | |
| Introduced (08/21/2025) | |
| Committee Amendment |
| Document | Format |
|---|---|
| Fiscal Note SA1 (08/21/2025) | |
| Fiscal Note SA2 (08/23/2025) | |
| Fiscal Note FN1 (08/21/2025) | |
| Fiscal Note FN2 (09/08/2025) |
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.