Colorado General AssemblyToggle Main Menu
Agency NameToggle Agency Menu
Representative

Emily Sirota

Occupation
Administrator/Social Worker
Party
Democrat

Sponsored Bills and Resolutions

HB21-1312

Insurance Premium Property Sales Severance Tax

Concerning taxation, and, in connection therewith, narrowing the scope of the home office insurance premium tax rate reduction and the annuities consideration exemption for the insurance premium tax; for purposes of the property tax, requiring the actual value of real property to reflect the value of the fee simple estate and requiring personal property to be based on the property's value in use; increasing the per-schedule exemption for business personal property tax and reimbursing local governments for the lost tax revenue; for purposes of the sales and use tax, codifying that the definition of tangible personal property includes digital goods and specifying that the tax on sales and purchases of tangible personal property includes amounts charged for mainframe computer access, photocopying, and packing and crating; disallowing the sales tax vendor fee for retailers with a substantial amount of taxable sales during the filing period; for the severance tax on oil and gas, requiring the net-back deductions used to determine gross income be direct costs actually paid by the taxpayer; phasing-out tax credits and exemptions for the severance tax on coal; and making an appropriation.
06/23/2021 | Governor Signed
Rep. M. Weissman | Rep. E. Sirota | Sen. C. Hansen | Sen. D. Moreno
2021 Regular Session
Bill
Fiscal Policy & Taxes
HB21-1311

Income Tax

Concerning income tax, and, in connection therewith, requiring additions to Colorado taxable income in amounts related to limiting certain federal itemized deductions, extending the limit on the federal deduction allowed under section 199A of the internal revenue code, limiting the deduction for contributions made to 529 plans, disallowing an enhanced federal deduction for food and beverage expenses at restaurants, and limiting the capital gains subtraction; allowing a subtraction from Colorado taxable income in amounts related to repealing the cap on the deduction for certain social security income; reducing state income tax revenue by increasing the earned income tax credit, funding the child tax credit, and allowing a temporary income tax credit for a business equal to a percentage of the conversion costs to convert the business to a worker-owned coop, an employee stock ownership plan, or an employee ownership trust; increasing state income tax revenue by modifying the computation of the corporate income tax receipts factor to make it more congruent with combined reporting; preventing corporations from using tax shelters in foreign jurisdictions for the purpose of tax avoidance; clarifying that certain captive insurance companies are not exempt from income tax; and making an appropriation.
06/23/2021 | Governor Signed
Rep. E. Sirota | Rep. M. Weissman | Sen. C. Hansen | Sen. D. Moreno
2021 Regular Session
Bill
Fiscal Policy & Taxes
HB21-1304

Early Childhood System

Concerning measures to establish a unified early childhood system in Colorado, and, in connection therewith, creating the department of early childhood and making an appropriation.
06/23/2021 | Governor Signed
Rep. E. Sirota | Rep. A. Garnett | Sen. S. Fenberg | Sen. J. Buckner
2021 Regular Session
Bill
Children & Domestic Matters
COVID-19 Resources
2021 Ballot Information Booklet (Blue Book)
NORTH ENTRANCE IS CURRENTLY CLOSED.  TO ENTER THE CAPITOL, USE THE SOUTH ENTRANCE, UNDER THE STAIRS, AT 14th AVENUE AND SHERMAN STREET.