Representative Soper, prime sponsor, presented House Bill 22-1163. The bill establishes a state income tax credit for qualifying out-of-pocket medical expenses. He distributed and discussed amendments L.001 (Attachment A) and L.002 (Attachment B). He explained the difference between the two amendments.

Jeff Stupak, representing Legislative Council Staff, came to the table to respond to questions about the fiscal note. Discussion about the fiscal note and the amendments ensued.

Ed DeCecco, representing the Office of Legislative Legal Services, joined the committee to respond to questions about the bill.

Miss Caroline Nutter, representing the Colorado Fiscal Institute, testified in opposition to the bill.

Members of the committee commented about their positions on the bill.