|
PUBLIC
STAFF SUMMARY OF MEETING
INTERIM COMMITTEE LEGISLATIVE OVERSIGHT COMMITTEE CONCERNING TAX POLICY & TASK FORCE
| Date |
09/14/2021 |
| Attendance |
| Bird |
X |
| Kolker |
X |
| Liston |
* |
| Woog |
X |
| Hansen |
X |
| Benavidez |
X |
|
| Time |
09:03:18 AM to 11:42:08 AM |
| Place |
HCR 0112 |
| This Meeting was called to order by |
Benavidez |
| This Report was prepared by |
Katie Ruedebusch |
|
| Hearing Items |
Action Taken |
| hPublic Testimony |
Committee Discussion Only |
| hBill Draft Requests |
Committee Discussion Only |
|
|
Public Testimony - Committee Discussion Only
|
|
|
09:03:35 AM |
Chair Benavidez called
the meeting to order. No persons were signed up to testify before
the committee.
|
Bill Draft Requests - Committee Discussion Only
|
|
|
09:04:59 AM |
Mr. Ed DeCecco, Legislative Legal Services, came to the table discuss the bill draft request process.
|
|
09:06:50 AM |
Mr. Josh Pens, representing the Colorado Department of Revenue (DOR), came to the table to answer committee questions. In response to a question about imported liquor, Mr. Pens stated that DOR does not receive any information from customs and noted that the department does not manage spoiled liquor. Regarding occasional sales of liquor sold at auction, he indicated that DOR views the situation as a licensing exemption not a tax expenditure.
|
|
09:17:42 AM |
Mr. Pens continued
answering questions from the committee's previous meetings. Committee
discussion ensued regarding modular homes.
|
|
09:24:43 AM |
Mr. Pens continued by discussing several farm-related tax expenditures. He also responded to a question on sales to charitable organizations. He continued by addressing committee questions regarding several tax expenditures.
|
|
09:40:22 AM |
Mr. Pens continued
discussing several tax expenditures related to aviation, manufacturing,
and recycling. Mr. Jeff Stupak, representing Legislative Council
Staff, came to the table to answer a committee question.
|
|
10:04:38 AM |
Committee discussion ensued regarding bill draft requests.
|
|
10:29:13 AM |
Mr. Trey Standley, representing the Office of the State Auditor, came to the table to answer committee questions about the unauthorized insurance premium tax expenditures.
|
|
10:39:54 AM |
Committee discussion on bill drafts continued.
|
|
10:46:06 AM |
Mr. Pens, representing
DOR, returned to the table to answer several committee questions.
|
11:22:42 AM
|
Motion |
Draft a bill related to the deduction for wages and salaries Internal Revenue Code 280C |
|
| Moved |
Benavidez |
|
| Seconded |
|
|
|
|
|
|
Bird |
No |
|
|
Kolker |
No |
|
|
Liston |
No |
|
|
Woog |
No |
|
|
Hansen |
Yes |
|
|
Benavidez |
Yes |
|
|
|
YES: 2 NO: 4 EXC: 0 ABS: 0 FINAL ACTION: FAIL |
|
|
11:23:35 AM
|
Motion |
Draft a bill modernizing the mass transit and ridesharing expenses deduction |
|
| Moved |
Hansen |
|
| Seconded |
|
|
|
|
|
|
Bird |
Yes |
|
|
Kolker |
Yes |
|
|
Liston |
Yes |
|
|
Woog |
Yes |
|
|
Hansen |
Yes |
|
|
Benavidez |
Yes |
|
|
|
YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS |
|
|
11:25:01 AM
|
Motion |
Draft a bill repealing several tax expenditures |
|
| Moved |
Benavidez |
|
| Seconded |
|
|
|
|
|
|
Bird |
No |
|
|
Kolker |
Yes |
|
|
Liston |
Yes |
|
|
Woog |
Yes |
|
|
Hansen |
Yes |
|
|
Benavidez |
Yes |
|
|
|
YES: 5 NO: 1 EXC: 0 ABS: 0 FINAL ACTION: PASS |
|
|
11:26:04 AM
|
Motion |
Draft a bill to modernize the senior and disabled veterans homestead exemptions |
|
| Moved |
Liston |
|
| Seconded |
Hansen |
|
|
|
|
|
Bird |
Yes |
|
|
Kolker |
Yes |
|
|
Liston |
Yes |
|
|
Woog |
Yes |
|
|
Hansen |
Yes |
|
|
Benavidez |
Yes |
|
|
|
YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS |
|
|
11:30:24 AM
|
Motion |
Draft a bill related to parity for specific Unauthorized Insurance Premium Tax Expenditures |
|
| Moved |
Kolker |
|
| Seconded |
Hansen |
|
|
|
|
|
Bird |
Yes |
|
|
Kolker |
Yes |
|
|
Liston |
Yes |
|
|
Woog |
Yes |
|
|
Hansen |
Yes |
|
|
Benavidez |
Yes |
|
|
|
YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS |
|
|
11:33:00 AM
|
Motion |
Draft a bill related to local governments and construction and building materials exemption for public schools |
|
| Moved |
Bird |
|
| Seconded |
|
|
|
|
|
|
Bird |
Yes |
|
|
Kolker |
Yes |
|
|
Liston |
Yes |
|
|
Woog |
Yes |
|
|
Hansen |
Yes |
|
|
Benavidez |
Yes |
|
|
|
YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS |
|
|
11:35:19 AM
|
Motion |
Draft a bill expanding the construction and building materials exemption for certain charitable organizations |
|
| Moved |
Kolker |
|
| Seconded |
|
|
|
|
|
|
Bird |
Yes |
|
|
Kolker |
Yes |
|
|
Liston |
Yes |
|
|
Woog |
Yes |
|
|
Hansen |
Yes |
|
|
Benavidez |
Yes |
|
|
|
YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS |
|
|
11:39:41 AM
|
Motion |
Draft a bill related to agricultural and construction sales and use tax parity |
|
| Moved |
Hansen |
|
| Seconded |
|
|
|
|
|
|
Bird |
Yes |
|
|
Kolker |
Yes |
|
|
Liston |
Yes |
|
|
Woog |
No |
|
|
Hansen |
Yes |
|
|
Benavidez |
Yes |
|
|
|
YES: 5 NO: 1 EXC: 0 ABS: 0 FINAL ACTION: PASS |
|
|
11:40:31 AM
|
Motion |
Draft a bill expanding the limit for Exemption for Alcoholic Beverages Originating Outside the U.S. |
|
| Moved |
Kolker |
|
| Seconded |
|
|
|
|
|
|
Bird |
Yes |
|
|
Kolker |
Yes |
|
|
Liston |
Yes |
|
|
Woog |
Yes |
|
|
Hansen |
Yes |
|
|
Benavidez |
Yes |
|
|
|
YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS |
|
|
11:41:04 AM
|
Motion |
Draft a bill related to short-term rentals |
|
| Moved |
Hansen |
|
| Seconded |
|
|
|
|
|
|
Bird |
Yes |
|
|
Kolker |
Yes |
|
|
Liston |
Yes |
|
|
Woog |
No |
|
|
Hansen |
Yes |
|
|
Benavidez |
Yes |
|
|
|
YES: 5 NO: 1 EXC: 0 ABS: 0 FINAL ACTION: PASS |
|
|
11:41:31 AM
|
Motion |
Draft a bill excluding certain vehicle sales from the farm close-out sales tax exemption. |
|
| Moved |
Benavidez |
|
| Seconded |
|
|
|
|
|
|
Bird |
Yes |
|
|
Kolker |
Yes |
|
|
Liston |
Yes |
|
|
Woog |
Yes |
|
|
Hansen |
Yes |
|
|
Benavidez |
Yes |
|
|
|
YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS |
|
|
|
11:41:33 AM |
The committee discussed
its next meeting date. The committee will meet on October 27.
|
| 11:42:08 AM |
The committee adjourned. |
