Colorado 2024 Regular Session

Colorado House Bill HB1036

Introduced
1/10/24  
Introduced
1/10/24  
Report Pass
2/12/24  
Refer
1/10/24  
Report Pass
2/12/24  
Report Pass
4/25/24  
Refer
2/12/24  
Report Pass
4/25/24  
Engrossed
4/29/24  
Refer
4/25/24  
Engrossed
4/29/24  
Refer
4/29/24  
Report Pass
4/30/24  
Report Pass
4/30/24  
Refer
4/30/24  
Report Pass
5/4/24  
Report Pass
5/4/24  
Enrolled
5/8/24  
Refer
5/4/24  
Enrolled
5/8/24  
Engrossed
5/10/24  
Engrossed
5/10/24  
Engrossed
5/10/24  
Passed
6/4/24  
Enrolled
5/10/24  

Caption

Adjusting Certain Tax Expenditures

Impact

The impact of HB 1036 is intended to create a more efficient tax system by removing rarely utilized tax expenditures. Legislative debates highlighted concerns over administrative costs associated with maintaining these tax credits, which, it was argued, do not significantly contribute to state revenue. The bill aims to align with recommendations from the state auditor, reflecting a commitment to leveraging resources effectively in tax regulation. However, the removal of these credits may be met with disappointment from constituents who rely on them for specific financial benefits, indicating a potential shortfall in support for certain community sectors.

Summary

House Bill 1036 focuses on adjusting certain tax expenditures within the Colorado Revised Statutes. The bill seeks to repeal various tax credits and deductions that have been deemed infrequently used and ineffective, streamlining the tax code for better administration and efficiency. It emphasizes the underlying goal of simplifying the tax structure, which proponents argue will ease the regulatory burden on the state's revenue systems. The repealed items include tax benefits related to medical savings accounts, child care facilities investments, and the home buyer savings account, among others.

Sentiment

Overall sentiment regarding the bill appears to be mixed. Supporters laud it as a necessary measure to reduce complexity in the tax code and improve administrative efficiency within the Department of Revenue. Critics, however, express concern that the repeal of specific tax credits might unduly affect individuals and industries that have benefited from such provisions. This polarization underscores ongoing discussions about balancing fiscal responsibility with equitable treatment of constituents who utilize these financial aids.

Contention

A key point of contention revolves around the perceived necessity versus the practicality of these tax expenditures. Some legislators and advocates argue that the tax credits serve vital purposes in fostering community programs, such as wildfire mitigation efforts and supporting child care facilities that provide crucial services to working families. The bill's push for repeal may thus be challenged as it raises questions about the role of state support in local matters and how best to address the diverse needs of Colorado's populace.

Companion Bills

No companion bills found.

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