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HB26-1419 · Bill · 2026 Regular Session · Colorado

Over-Refund of Excess State Revenues

Concerning the over-refund amount for state fiscal year 2024-25 of state revenues in excess of the state fiscal year spending limit under section 20 of article X of the state constitution, and, in connection therewith, making an appropriation.

Official status: Became Law

10 proposed amendments

Prime sponsors

Progress (from the official record)

Official summary

Official text — shown in English exactly as published by the official source. The official text controls.

Section 20 of article X of the state constitution (TABOR) imposes a limitation on the amount of state fiscal year spending. If state fiscal year spending exceeds that limitation, the state is required to refund the amount of state fiscal year spending in excess of that limitation (TABOR refund). Under current law, if the state issues a TABOR refund for a state fiscal year, and the amount of that TABOR refund is greater than the amount of state fiscal year spending in excess of the limitation of state fiscal year spending for the state fiscal year (over-refund), the state reduces the amount of the next available TABOR refund by the amount of the over-refund. Changes in federal tax policy in 2025 reduced the amount of state tax revenue for the 2025 tax year. Due to when this change in federal tax policy was signed into law, it was not reflected in the amount of state fiscal year 2024-25 spending, even though the change impacted the 2025 tax year. Accordingly, if the state controller certifies in September 2026 that state revenues for state fiscal year 2025-26 did not exceed the limitation on the amount of state fiscal year spending for that state fiscal year, the act directs the office of the state controller, in consultation with the office of state planning and budgeting and the department of revenue, to determine the amount of the over-refund for state fiscal year 2024-25, taking into account the impact on state revenues from the federal tax policy change. No more than one-half of this over-refund can offset future TABOR refunds for any single state fiscal year beginning with the 2026-27 state fiscal year. $18,021 is appropriated from the general fund to the legislative department for use by the office of the state auditor to implement the act. (Note: This summary applies to this bill as enacted.)

Status timeline

Every recorded action on HB26-1419, oldest first
DateLocationAction
04/21/2026HouseIntroduced In House - Assigned to Appropriations
04/24/2026HouseHouse Committee on Appropriations Refer Amended to House Committee of the Whole
04/28/2026HouseHouse Second Reading Special Order - Passed with Amendments - Committee, Floor
04/29/2026HouseHouse Third Reading Laid Over Daily - No Amendments
04/30/2026HouseHouse Third Reading Passed - No Amendments
05/01/2026SenateIntroduced In Senate - Assigned to Appropriations
05/06/2026SenateSenate Committee on Appropriations Refer Amended to Senate Committee of the Whole
05/06/2026SenateSenate Second Reading Special Order - Laid Over Daily - No Amendments
05/08/2026SenateSenate Second Reading Special Order - Passed with Amendments - Committee
05/08/2026SenateSenate Second Reading Special Order - Passed with Amendments - No Amendments
05/11/2026SenateSenate Third Reading Passed - No Amendments
05/12/2026HouseHouse Considered Senate Amendments - Result was to Concur - Repass
06/02/2026HouseSigned by the Speaker of the House
06/02/2026SenateSigned by the President of the Senate
06/02/2026GovernorSent to the Governor
05/08/2026SenateSenate Second Reading Special Order - Passed - No Amendments
06/03/2026GovernorGovernor Signed

Recorded votes

Proposed amendments (10 proposed amendments)

Amendments proposed to HB26-1419, oldest first
AmendmentCommittee / floor hearingOfferedDispositionOfficial document
J.001Committee amendment — Appropriations (House)04/24/2026PassedView official document
L.007
Sponsor: Representative Sirota		Floor amendment — Second Reading (House)04/28/2026PassedView official document
L.008
Sponsor: Representative Richardson		Floor amendment — Second Reading (House)04/28/2026LostView official document
L.003
Sponsor: Representative Richardson		Floor amendment — Second Reading (House)04/28/2026LostView official document
L.002
Sponsor: Representative Richardson		Floor amendment — Second Reading (House)04/28/2026LostView official document
H.001Floor amendment — Committee of the Whole (House)04/28/2026LostView official document
L.010Committee amendment — Appropriations (Senate)05/06/2026PassedView official document
L.011
Sponsor: Senator Simpson		Floor amendment — Second Reading (Senate)05/08/2026LostView official document
L.012
Sponsor: Senator Simpson		Floor amendment — Second Reading (Senate)05/08/2026LostView official document
L.013
Sponsor: Senator Simpson		Floor amendment — Second Reading (Senate)05/08/2026LostView official document

Source: Colorado General Assembly (leg.colorado.gov) · Data as of

Full text

Official record

View HB26-1419 on leg.colorado.gov

Source: Colorado General Assembly (leg.colorado.gov) · Data as of

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