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SCR25B-001

Voter Approval Additions to Federal Taxable Income

Type Resolution
Session 2025 Extraordinary Session
Subjects
Fiscal Policy & Taxes

Submitting to the registered electors of the state of Colorado an amendment to the Colorado constitution concerning the creation of new law that requires the state to obtain voter approval in advance for any addition to the definition of federal taxable income for purposes of determining a taxpayer's state taxable income, regardless of whether the state would gain revenue, or the extent to which the state would gain revenue, due to the addition to the definition of federal taxable income.

Bill Summary:

The concurrent resolution refers to the voters of the state at the 2026 general election a constitutional amendment to require voter approval in advance for any addition to the definition of federal taxable income for purposes of determining a taxpayer's state taxable income, regardless of whether the state would gain revenue, or the extent to which the state would gain revenue, due to the addition to the definition of federal taxable income.
(Note: This summary applies to this concurrent resolution as introduced.)

Status

Lost

Introduced

Lost

Related Documents & Information

Date Version Documents
08/21/2025 Introduced PDF
Date Version Documents
09/08/2025 FN2 PDF
08/21/2025 FN1 PDF
Activity Vote Documents
Refer SCR25B-001 to the Committee of the Whole. The motion failed on a vote of 2-3. Vote summary
Postpone SCR25B-001 indefinitely using a reversal of the previous roll call. There was no objection to the use of the reverse roll call, therefore, the bill was postponed indefinitely. The motion passed on a vote of 3-2. Vote summary
Date Location Action
08/21/2025 Senate Senate Committee on State, Veterans, & Military Affairs Postpone Indefinitely
08/21/2025 Senate Introduced In Senate - Assigned to State, Veterans, & Military Affairs

Sponsor

Co-Sponsor