Colorado 2025 Regular Session

Colorado Senate Bill SB302

Introduced
4/21/25  
Refer
4/21/25  
Report Pass
4/22/25  
Refer
4/22/25  
Report Pass
4/29/25  
Refer
4/29/25  
Engrossed
4/30/25  
Refer
4/30/25  
Report Pass
5/3/25  
Refer
5/3/25  
Engrossed
5/12/25  
Enrolled
5/12/25  
Engrossed
5/12/25  

Caption

Achieving a Better Life Experience Tax Deduction

Impact

If enacted, SB302 would extend and expand the existing tax deductions associated with ABLE accounts, encouraging individuals with disabilities to save. Specifically, the bill aims to amend the Colorado Revised Statutes to allow for greater contributions to these accounts, which are crucial for covering expenses like education, healthcare, and assistive technologies. This move is expected to alleviate financial burdens and promote independence for individuals with disabilities by creating a safety net that enables savings without jeopardizing access to federal assistance programs.

Summary

Senate Bill 302, known as the Achieving a Better Life Experience Tax Deduction, aims to provide tax relief for individuals with disabilities and their families in Colorado. The bill highlights the financial hardships faced by those with disabilities, particularly in managing medical costs, housing, and transportation. It proposes enhancements to the existing tax benefits associated with ABLE (Achieving a Better Life Experience) accounts, which allow individuals with disabilities to save and invest for disability-related expenses while preserving their eligibility for essential programs like Medicaid.

Sentiment

The sentiment surrounding SB302 appears to be largely positive among sponsors and advocates of disability rights, who argue that it fosters financial self-sufficiency for individuals with disabilities. Proponents emphasize the importance of providing support systems that allow for independence and self-determination. However, there may be concerns regarding the long-term fiscal implications of expanding tax deductions and how it might affect state revenue, although detailed opposition voices are not directly mentioned in the discussions surveyed.

Contention

One notable point of contention could revolve around the balance between increased financial relief for individuals with disabilities and the potential impact on the state budget. While the intent is to support a vulnerable population, questions may arise regarding the sustainability of such tax deductions in the context of broader fiscal responsibilities. The legislative debate is likely to reflect on how to best support individuals with disabilities without creating undue fiscal strain on state resources.

Companion Bills

No companion bills found.

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