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First Regular Session | 75th General Assembly
Colorado General Assembly
HB23-1091

Continuation Of Child Care Contribution Tax Credit

Type Bill
Session 2023 Regular Session
Subjects
Fiscal Policy & Taxes

Concerning the income tax credit for a qualifying contribution to promote child care in the state, and, in connection therewith, continuing the credit for three years, requiring the department of revenue to develop recommendations for the expansion of the types of contributions that qualify for the credit, and making an appropriation.

Bill Summary:

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.)

Prime Sponsors

Representative Rose Pugliese

Representative

Rose Pugliese

Senator Cathy Kipp

Representative

Cathy Kipp

Senator Janice Marchman

Senator

Janice Marchman

Senator Janice Rich

Senator

Janice Rich

Committees

House

Finance

Appropriations

Senate

Finance

Appropriations

Status

Became Law

Introduced

Passed

Became Law

Related Documents & Information

Date Version Documents
05/23/2023 Signed Act PDF
05/22/2023 Final Act PDF
05/01/2023 Rerevised PDF
04/28/2023 Revised PDF
04/15/2023 Reengrossed PDF
04/14/2023 Engrossed PDF
01/19/2023 Introduced PDF
Date Version Documents
04/14/2023 PA2 PDF
02/03/2023 PA1 PDF
Date Version Documents
07/17/2023 FN4 PDF
04/19/2023 FN3 PDF
04/11/2023 FN2 PDF
02/01/2023 FN1 PDF
Date Version Documents
04/27/2023 SA2 PDF
04/12/2023 SA1 PDF
Activity Vote Documents
Refer House Bill 23-1091 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. The motion passed on a vote of 7-0. Vote summary
Hearing Summary
|
Committee Report:  PDF
Activity Vote Documents
Refer House Bill 23-1091 to the Committee on Appropriations. The motion passed on a vote of 7-0. Vote summary
Hearing Summary
|
Committee Report:  PDF
Activity Vote Documents
Adopt amendment L.007 The motion passed without objection. Vote summary
Adopt amendment J.002 The motion passed without objection. Vote summary
Refer House Bill 23-1091, as amended, to the Committee of the Whole. The motion passed on a vote of 8-3. Vote summary
Hearing Summary
|
Committee Report:  PDF
Activity Vote Documents
Adopt amendment L.001 (Attachment D). The motion passed without objection. Vote summary
Adopt amendment L.002 (Attachment E). The motion passed without objection. Vote summary
Refer House Bill 23-1091, as amended, to the Committee on Appropriations. The motion passed on a vote of 11-0. Vote summary
Hearing Summary
|
Committee Report:  PDF
Date Calendar Motion Vote Vote Document
05/01/2023 Third Reading BILL
33
AYE
1
NO
1
OTHER
 		Vote record
Date Calendar Motion Vote Vote Document
04/15/2023 Third Reading BILL
60
AYE
2
NO
3
OTHER
 		Vote record
Date Amendment Number Committee/ Floor Hearing Status Documents
04/14/2023 L.010 Second Reading Passed [**] PDF
04/14/2023 J.002 HOU Appropriations Passed [*] PDF
04/14/2023 L.007 HOU Appropriations Passed [*] PDF
02/02/2023 L.002 HOU Finance Passed [*] PDF
02/02/2023 L.001 HOU Finance Passed [*] PDF

* Amendments passed in committee are not incorporated into the measure unless adopted by the full House or Senate.

** The status of Second Reading amendments may be subsequently affected by the adoption of an amendment to the Committee of the Whole Report. Refer to the House or Senate Journal for additional information.

Date Location Action
05/23/2023 Governor Governor Signed
05/22/2023 Governor Sent to the Governor
05/22/2023 Senate Signed by the President of the Senate
05/22/2023 House Signed by the Speaker of the House
05/01/2023 Senate Senate Third Reading Passed - No Amendments
04/28/2023 Senate Senate Second Reading Special Order - Passed - No Amendments
04/28/2023 Senate Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole
04/25/2023 Senate Senate Committee on Finance Refer Unamended to Appropriations
04/17/2023 Senate Introduced In Senate - Assigned to Finance
04/15/2023 House House Third Reading Passed - No Amendments
04/14/2023 House House Second Reading Special Order - Passed with Amendments - Committee, Floor
04/14/2023 House House Committee on Appropriations Refer Amended to House Committee of the Whole
02/02/2023 House House Committee on Finance Refer Amended to Appropriations
01/19/2023 House Introduced In House - Assigned to Finance
Effective Date Chapter # Title Documents
08/07/2023 241 Continuation Of Child Care Contribution Tax Credit PDF

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