ColoradoSigned into law2026 Regular Session

HB26-1289 Modification of Certain Tax Expenditures

Latest: Jun 3, 2026 · Governor Signed

Taxes and spending

What it means

Our plain-English summary and constitutional analysis for this bill is not published yet. Every analysis is reviewed by an editor before it appears here.

How they voted

House: CONCUR

36 yes · 26 no · 3 other

May 13, 2026 · Result: pass

PartyYesNoOther / excused
Democrat1––
Democratic3461
Republican–202
How each member voted (64)

1 of 65 members on the official record could not be matched to our officials list and are not shown individually. The tally above is the official one.

Party shown is each member's current party in our records. Official vote record

House: REPASS

37 yes · 25 no · 3 other

May 13, 2026 · Result: pass

PartyYesNoOther / excused
Democrat1––
Democratic3551
Republican–202
How each member voted (64)

1 of 65 members on the official record could not be matched to our officials list and are not shown individually. The tally above is the official one.

Party shown is each member's current party in our records. Official vote record

34 committee, procedural and amendment votes

Senate: BILL

22 yes · 13 no

May 13, 2026 · Result: pass

PartyYesNo
Democratic221
Republican–12
How each member voted (35)

Party shown is each member's current party in our records. Official vote record

Senate: AMEND (L.081)

35 yes · 0 no

May 13, 2026 · Result: pass

PartyYes
Democratic23
Republican12
How each member voted (35)

Party shown is each member's current party in our records. Official vote record

Senate: AMEND (L.082)

35 yes · 0 no

May 13, 2026 · Result: pass

PartyYes
Democratic23
Republican12
How each member voted (35)

Party shown is each member's current party in our records. Official vote record

Senate: COW * (S.002)

17 yes · 18 no

May 12, 2026 · Result: fail

PartyYesNo
Democratic518
Republican12–
How each member voted (35)

Party shown is each member's current party in our records. Official vote record

Senate: COW * (S.001)

17 yes · 18 no

May 12, 2026 · Result: fail

PartyYesNo
Democratic517
Republican12–
How each member voted (34)

1 of 35 members on the official record could not be matched to our officials list and are not shown individually. The tally above is the official one.

Party shown is each member's current party in our records. Official vote record

Senate: Adopt amendment J.003

? yes · ? no

May 11, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

Senate: Refer House Bill 26-1289, as amended, to the Committee of the Whole.

4 yes · 3 no

May 11, 2026 · Result: pass

PartyYesNo
Democratic4–
Republican–3
How each member voted (7)

Party shown is each member's current party in our records. Official vote record

Senate: Adopt amendment L.074

? yes · ? no

May 11, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

Senate: Adopt amendment L.073

4 yes · 3 no

May 11, 2026 · Result: pass

PartyYesNo
Democratic4–
Republican–3
How each member voted (7)

Party shown is each member's current party in our records. Official vote record

Senate: Refer House Bill 26-1289, as amended, to the Committee on Appropriations.

5 yes · 4 no

May 7, 2026 · Result: pass

PartyYesNo
Democratic51
Republican–3
How each member voted (9)

Party shown is each member's current party in our records. Official vote record

Senate: Adopt amendment L.068 (Attachment Q)

3 yes · 6 no

May 7, 2026 · Result: fail

PartyYesNo
Democratic–6
Republican3–
How each member voted (9)

Party shown is each member's current party in our records. Official vote record

Senate: Adopt amendment L.069 (Attachment O)

6 yes · 3 no

May 7, 2026 · Result: pass

PartyYesNo
Democratic6–
Republican–3
How each member voted (9)

Party shown is each member's current party in our records. Official vote record

Senate: Adopt amendment L.070 (Attachment P)

? yes · ? no

May 7, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

House: BILL

42 yes · 23 no

May 4, 2026 · Result: pass

PartyYesNo
Democrat1–
Democratic401
Republican–22
How each member voted (64)

1 of 65 members on the official record could not be matched to our officials list and are not shown individually. The tally above is the official one.

Party shown is each member's current party in our records. Official vote record

House: Refer House Bill 26-1289, as amended, to the Committee of the Whole.

8 yes · 3 no

May 1, 2026 · Result: pass

PartyYesNo
Democratic8–
Republican–3
How each member voted (11)

Party shown is each member's current party in our records. Official vote record

House: AMD (H.002)

21 yes · 34 no · 10 other

May 1, 2026 · Result: fail

PartyYesNoOther / excused
Democrat–1–
Democratic3326
Republican18–4
How each member voted (64)

1 of 65 members on the official record could not be matched to our officials list and are not shown individually. The tally above is the official one.

Party shown is each member's current party in our records. Official vote record

House: AMD (H.001)

19 yes · 36 no · 10 other

May 1, 2026 · Result: fail

PartyYesNoOther / excused
Democrat–1–
Democratic–347
Republican19–3
How each member voted (64)

1 of 65 members on the official record could not be matched to our officials list and are not shown individually. The tally above is the official one.

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.037

? yes · ? no

May 1, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment J.002

? yes · ? no

May 1, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.042

? yes · ? no

May 1, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.034

? yes · ? no

May 1, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.035

8 yes · 3 no

May 1, 2026 · Result: pass

PartyYesNo
Democratic8–
Republican–3
How each member voted (11)

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.036

? yes · ? no

May 1, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.038

? yes · ? no

May 1, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.033

? yes · ? no

May 1, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.039

? yes · ? no

May 1, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.041

? yes · ? no

May 1, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

House: Refer House Bill 26-1289, as amended, to the Committee on Appropriations.

6 yes · 5 no

Mar 23, 2026 · Result: pass

PartyYesNo
Democratic61
Republican–4
How each member voted (11)

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.002

? yes · ? no

Mar 23, 2026 · Result: pass

PartyOther / excused
Republican1
How each member voted (1)

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.003

? yes · ? no

Mar 23, 2026 · Result: pass

PartyOther / excused
Republican1
How each member voted (1)

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.015

? yes · ? no

Mar 23, 2026 · Result: pass

Member-by-member votes are not loaded for this roll call yet. The tally above is from the official record.

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.001

7 yes · 3 no · 1 other

Mar 23, 2026 · Result: pass

PartyYesNoOther / excused
Democratic7––
Republican–31
How each member voted (11)

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.009

5 yes · 6 no

Mar 23, 2026 · Result: fail

PartyYesNo
Democratic16
Republican4–
How each member voted (11)

Party shown is each member's current party in our records. Official vote record

House: Adopt amendment L.010

5 yes · 6 no

Mar 23, 2026 · Result: fail

PartyYesNo
Democratic16
Republican4–
How each member voted (11)

Party shown is each member's current party in our records. Official vote record

Where it stands

  1. Feb 23, 2026 · House

    Introduced

    Introduced In House - Assigned to Finance

  2. Mar 23, 2026 · House

    Sent to committee

    House Committee on Finance Refer Amended to Appropriations

  3. May 1, 2026 · House

    Sent to committee

    House Committee on Appropriations Refer Amended to House Committee of the Whole

  4. May 4, 2026 · House

    Passed House

    House Third Reading Passed - No Amendments

  5. May 4, 2026 · Senate

    Introduced

    Introduced In Senate - Assigned to Finance

  6. May 7, 2026 · Senate

    Sent to committee

    Senate Committee on Finance Refer Amended to Appropriations

  7. May 11, 2026 · Senate

    Sent to committee

    Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole

  8. May 13, 2026 · Senate

    Passed Senate

    Senate Third Reading Passed with Amendments - Floor

  9. May 29, 2026 · Senate

    Passed Senate

    Signed by the President of the Senate

  10. May 29, 2026 · House

    Passed House

    Signed by the Speaker of the House

  11. Jun 3, 2026 · Governor

    Became law

    Governor Signed

Full official history (16 actions)
  • Feb 23, 2026HouseIntroduced In House - Assigned to Finance
  • Mar 23, 2026HouseHouse Committee on Finance Refer Amended to Appropriations
  • May 1, 2026HouseHouse Committee on Appropriations Refer Amended to House Committee of the Whole
  • May 1, 2026HouseHouse Second Reading Special Order - Passed with Amendments - Committee, Floor
  • May 4, 2026HouseHouse Third Reading Passed - No Amendments
  • May 4, 2026SenateIntroduced In Senate - Assigned to Finance
  • May 7, 2026SenateSenate Committee on Finance Refer Amended to Appropriations
  • May 11, 2026SenateSenate Second Reading Special Order - Laid Over Daily - No Amendments
  • May 11, 2026SenateSenate Committee on Appropriations Refer Amended to Senate Committee of the Whole
  • May 12, 2026SenateSenate Second Reading Special Order - Passed with Amendments - Committee
  • May 13, 2026HouseHouse Considered Senate Amendments - Result was to Concur - Repass
  • May 13, 2026SenateSenate Third Reading Passed with Amendments - Floor
  • May 29, 2026SenateSigned by the President of the Senate
  • May 29, 2026GovernorSent to the Governor
  • May 29, 2026HouseSigned by the Speaker of the House
  • Jun 3, 2026GovernorGovernor Signed

Supporters and opponents

No documented positions yet. Every position we list links to its public source.

Official summary

Read the official summary (openstates)

This summary is long (14,027 characters). Below is its opening, exactly as published.

The act adjusts several state tax expenditures as follows:Requires the state treasurer to transfer $45.6 million from the general fund to the state highway fund on July 1, 2026, and $96.4 million on each July 1 from July 1, 2027, through July 1, 2031;Prohibits certain local use tax ordinances, resolutions, or proposals from applying to construction and building materials used by a common rail carrier pursuant to a contract with the state, a political subdivision of the state, or a special district allowing the contracting government to use the carrier's property or tracks for the provision of public passenger rail service;For income tax years commencing on and after January 1, 2027, requires a taxpayer to add to the taxpayer's federal taxable income the excess of any gain excluded from federal gross income pursuant to section 1400Z-2 (a)(1)(A) of the internal revenue code over the gain invested by the taxpayer in a Colorado-qualified opportunity fund in a manner that qualifies for exclusion from federal gross income pursuant to the same section of the internal revenue code;For income tax years commencing on or after January 1, 2027, allows a combined group to elect to make a water's-edge filing election and describes what should be taken into account in such a filing;For income tax years commencing on and after January 1, 2027, requires a corporation to add to the corporation's federal taxable income the excess of any gain excluded from federal gross income pursuant to section 1400Z-2 (a)(1)(A) of the internal revenue code over the amount of that gain invested in a Colorado qualified opportunity fund and the amount of any gain excluded from federal gross income as a result of an election made pursuant to section 1400Z-2(c) of the internal revenue code for amounts invested in a qualified opportunity fund that is not a Colorado qualified opportunity fund; allows a corporation to subtract from federal taxable income the amount of gain included in federal gross income pursuant to section 1400Z-2(b) of the internal revenue code to the extent that the gain was added to federal taxable income pursuant to the opportunity fund add-backs for a prior tax year; changes the definition of federal taxable income for a C corporation that is in a combined group; repeals the state corporate income tax deduction for wages or salaries paid that are not allowed to be deducted at the federal level pursuant to section 280C of the internal revenue code; and eliminates the …

Read the full official summary