Collections for Another Government
| Type | Bill |
|---|---|
| Session | 2024 Regular Session |
| Subjects |
Concerning the classification of certain collections as collections for another government for purposes of calculating state fiscal year spending pursuant to section 20 of article X of the state constitution.
Bill Summary:
Section 20 of article X of the state constitution (TABOR) defines "fiscal year spending" as not including "collections for another government". Although TABOR does not define "collections for another government", the TABOR implementing statutes do. The definition of "collections for another government" in the implementing statutes specifically limits such collections to revenue collected by the state for the benefit of another government that is collected pursuant to the authority of the other government.
The act clarifies the definition of "collections for another government" set forth in the TABOR implementing statutes for purposes of the TABOR limitation on state fiscal year spending. For state fiscal years commencing on or after July 1, 2023, "collections for another government" means any revenue that is collected by the state for the benefit and use of a government other than the state, passed through to that government for the benefit of and use by that government, and collected pursuant to:
- The authority of the government for whose benefit the state collects the revenue;
- The authority of the state and apportioned to another government in connection with that government forgoing the imposition of certain taxes and collecting the corresponding tax revenue; or
- A constitutional requirement that the state collect the revenue for the benefit of another government.
EFFECTIVE June 3, 2024
(Note: This summary applies to this bill as enacted.)
Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 05/02/2024 | PA1 |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 24-1469 to the Committee of the Whole. | The motion passed on a vote of 6-3. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.001 | The motion passed without objection. | Vote summary |
| Refer House Bill 24-1469, as amended, to the Committee of the Whole. | The motion passed on a vote of 7-4. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 05/07/2024 | Third Reading | BILL |
23
AYE
12
NO
0
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 05/03/2024 | Third Reading | BILL |
49
AYE
15
NO
1
OTHER
|
Vote record |
| 05/03/2024 | Third Reading | AMD (L.003) |
64
AYE
0
NO
1
OTHER
|
Vote record |
| 05/03/2024 | Third Reading | PERM |
60
AYE
4
NO
1
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 06/03/2024 | Governor | Governor Signed |
| 05/28/2024 | Governor | Sent to the Governor |
| 05/28/2024 | Senate | Signed by the President of the Senate |
| 05/28/2024 | House | Signed by the Speaker of the House |
| 05/07/2024 | Senate | Senate Third Reading Passed - No Amendments |
| 05/06/2024 | Senate | Senate Second Reading Special Order - Passed - No Amendments |
| 05/04/2024 | Senate | Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole |
| 05/03/2024 | Senate | Introduced In Senate - Assigned to Appropriations |
| 05/03/2024 | House | House Third Reading Passed with Amendments - Floor |
| 05/02/2024 | House | House Second Reading Special Order - Passed with Amendments - Committee |
| 05/02/2024 | House | House Committee on Appropriations Refer Amended to House Committee of the Whole |
| 04/30/2024 | House | Introduced In House - Assigned to Appropriations |
Prime Sponsor
Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 06/03/2024 | 359 | Collections for Another Government |