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Second Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
INTRODUCED
LLS NO. 26-0143.01 Jed Franklin x5484 HOUSE BILL 26-1223
House Committees Senate Committees
Finance
A BILL FOR AN ACT
CONCERNING MODIFYING CERTAIN TAX EXPENDITURES.101
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov.)
Section 2 of the bill creates a new tax credit. The new tax credit
allows taxpayers to claim a refundable tax credit, in addition to the child
tax credit and the family affordability tax credit, in an amount determined
by the amount and age of the taxpayer's children and the taxpayer's
income. The total amount of the new tax credit is adjusted annually based
on legislative council staff projections, such that the total amount of the
new tax credit claimed in an income tax year is projected to be the same
as the amount of revenue raised in sections 3 and 4.
HOUSE SPONSORSHIP
Woodrow and Boesenecker,
SENATE SPONSORSHIP
Ball and Roberts,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law.
Beginning January 1, 2027, the bill also repeals the downloaded
software sales and use tax exemption so that all software that is available
for repeated sale and license qualifies as tangible property and thus is
subject to sales and use tax. The bill exempts from sales and use tax
downloaded software governed by a negotiable license agreement or
developed for use by a particular user.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. Legislative declaration.2
(1) The general assembly finds and declares that:3
(a) The general assembly has an ongoing responsibility to review,4
evaluate, and update the state tax code within constitutional limitations5
to ensure that the state code is effective, equitable, and aligned with6
Colorado's priorities;7
(b) (I) The downloaded software sales and use tax exemption8
exempts certain software that is downloaded at the time of purchase from9
sales and use tax by modifying the definition of tangible personal10
property to not include certain types of software;11
(II) Unlike Colorado, thirty-four states subject the sale and use of12
downloadable software to state sales and use tax;13
(III) At the local level in Colorado, unlike the state level, many14
home rule municipalities subject the sale and use of downloadable15
software to a local sales and use tax. Therefore, the sales and use tax16
treatment of the sale and use of downloadable software is not consistent17
across the state.18
(IV) The primary purpose of the downloaded software sales and19
use tax exemption tax expenditure was to resolve taxpayer confusion and20
decrease administrative burden by clarifying the definition of tangible21
personal property as it relates to software; and22
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(V) The primary purpose of modifying the downloaded software1
sales and use tax exemption tax expenditure is to further resolve taxpayer2
confusion and decrease administrative burden by clarifying that all3
computer software available for repeated sale and governed by a4
nonnegotiable license agreement qualifies as tangible personal property5
and is subject to sales and use tax;6
(c) (I) Colorado state income tax is determined based on the7
amount of a person's federal taxable income;8
(II) Recent federal law modified the computation of federal9
taxable income and so impacted Colorado state income tax revenue;10
(III) The recent federal modification to the computation of federal11
taxable income reduced state income tax revenue;12
(IV) The amount and availability of the family affordability tax13
credit is determined in part by the amount of state income tax revenue;14
(V) Therefore, by modifying the computation of federal taxable15
income, federal law impacted the amount and availability of the family16
affordability tax credit; and17
(VI) At least in part due to the enactment of recent federal law, the18
family affordability tax credit will not be available for the 2026 state19
income tax year and will be available in a reduced amount for income tax20
years 2027 and 2028;21
(d) (I) In establishing the family affordability tax credit, the22
general assembly found and declared that:23
(A) Colorado families struggle to afford many necessary goods24
and services, such as child care, housing, and health care. Eighty-three25
percent of Colorado parents worry that their children won't be able to26
afford to live in the state in the future.27
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(B) Targeted tax credits are a proven tool to lift families out of1
poverty. Research has shown that families that claim these types of tax2
credits, such as the state and federal child tax credit and the state and3
federal earned income tax credit, have better health, improved schooling4
outcomes, and increased adult earning potential. As the cost of raising5
children has increased, a family affordability tax credit is critical for the6
well-being of many children and families across Colorado.7
(C) According to the Institute on Taxation and Economic Policy,8
"[t]o cut child poverty rates by half, the majority of states would require9
a base credit value of between three thousand dollars and four thousand10
five hundred dollars per child plus a twenty per cent boost fo r young11
children." When coupled with the state and federal earned income tax12
credit and the state and federal child tax credit, the additional investment13
provided by the family affordability tax credit would establish Colorado14
as a national leader in equitable economic policy.15
(D) Colorado is dealing with rising costs and funding shortfalls in16
many areas across our state, and it is necessary to provide tax credits to17
the people who need it most in a way that will do the most good.18
Establishing the family affordability tax credit is a proven way to do that;19
and20
(E) By prioritizing the state's lowest-income families, expanding21
the child age eligibility, and including more families, the state can provide22
research-backed investments for families. Through thoughtful and23
strategic investment, Colorado can cut child poverty nearly in half.24
(II) Therefore, it is a priority of Colorado to provide a tax credit25
that targets the same taxpayers that the family affordability tax credit26
targeted, to offset the reduction in the family affordability tax credit.27
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(e) (I) This House Bill 26- constitutes a single1
comprehensive tax policy change that emphasizes a high-quality, fair tax2
system based on principles of horizontal and vertical equity. Horizontal3
equity holds that similarly situated taxpayers who engage in the same4
activity should be treated equally. Repealing the downloadable software5
sales tax exemption promotes horizontal equity by treating the taxation of6
all software purchasers the same whether the purchaser downloads the7
software or purchases it at a physical retail location. Vertical equity holds8
that taxpayers who can pay more in taxes should pay more in taxes.9
Creating a tax credit that prioritizes low- and middle-income families10
with children reduces the tax burden on the families who can afford to11
pay the least in taxes.12
(II) The income tax credit created in this House Bill 26- 13
reduces state tax revenue in an amount equal to or greater than the14
amount of state revenue gain attributable to the changes made in this15
House Bill 26- ;16
(III) Any net district revenue ga in resulting from the tax policy17
change in this House Bill 26- is incidental and de minimis; and18
(IV) Therefore, consistent with the Colorado Supreme Court's19
holding in TABOR Found. v. Reg'l Transp. Dist., 2018 CO 29, that a tax20
policy change that causes either no net district tax revenue gain or a net21
district tax revenue gain that is only incidental and de minimis does not22
require voter approval under section 20 (4)(a) of article X of the state23
constitution, this House B ill 26- is not a tax policy change that24
requires voter approval.25
SECTION 2. In Colorado Revised Statutes, add 39-22-131 as26
follows:27
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39-22-131. Family affordability credit - tax preference1
performance statement - legislative declaration - definitions.2
(1) (a) I N ACCORDANCE WITH SECTION 39-21-304 (1), WHICH3
REQUIRES EACH BILL THAT CREATES A NEW TAX EXPENDITURE TO INCLUDE4
A TAX PREFERENCE PERFORMANCE STATEMENT AS PART OF A STATUTORY5
LEGISLATIVE DECLARATION, THE GENERAL ASSEMBLY HEREBY FINDS AND6
DECLARES THAT THE PURPOSES OF THE INCOME TAX CREDIT CREATED IN7
THIS SECTION ARE THE SAME AS THE FAMILY AFFORDABILITY TAX CREDIT:8
TO SUBSTANTIALLY REDUCE CHILD POVERTY , MAKE COLORADO MORE9
AFFORDABLE FOR FAMILIES , AND HELP FAMILIES AFFORD EXPENSES10
ASSOCIATED WITH HAVING CHILDREN BY PROVIDING TAX RELIEF FOR11
CERTAIN INDIVIDUALS.12
(b) T HE GENERAL ASSEMBLY AND THE STATE AUDITOR , IN13
CONSULTATION WITH THE DEPARTMENT , SHALL MEASURE THE14
EFFECTIVENESS OF THE INCOME TAX CREDIT CREATED IN THIS SECTION IN15
COMBINATION WITH THE FAMILY AFFORDABILITY TAX CREDIT AND, IN THE16
SAME MANNER AS THE GENERAL ASSEMBLY AND THE STATE AUDITOR17
MEASURE THE EFFECTIVENESS OF THE FAMILY AFFORDABILITY TAX CREDIT18
BY DETERMINING THE NUMBER OF COLORADO FAMILIES THAT , AFTER19
CLAIMING A CREDIT PURSUANT TO THIS SECTION AND THE FAMILY20
AFFORDABILITY TAX CREDIT , NO LONGER FALL BELOW THE FEDERAL21
POVERTY LEVEL IN THE TAX YEAR IN WHICH THEY CLAIMED THE CREDITS.22
(2) AS USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE23
REQUIRES:24
(a) "CREDIT" MEANS THE CREDIT AGAINST INCOME TAX CREATED25
IN THIS SECTION.26
(b) "DEPARTMENT" MEANS THE DEPARTMENT OF REVENUE.27
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(c) "ELIGIBLE CHILD" MEANS A QUALIFYING CHILD, AS DEFINED IN1
SECTION 152 (c) OF THE "INTERNAL REVENUE CODE OF 1986"; EXCEPT2
THAT THE AGE REQUIREMENTS ARE AS SET FORTH IN SUBSECTIONS3
(3)(a)(I), (3)(a)(II), (3)(b)(I), AND (3)(b)(II) OF THIS SECTION.4
(d) "FEDERAL POVERTY LEVEL" MEANS THE POVERTY LINE THAT5
IS REQUIRED TO BE UPDATED ANNUALLY WITHIN THE FEDERAL POVERTY6
GUIDELINES ADOPTED BY THE UNITED STATES DEPARTMENT OF HEALTH7
AND HUMAN SERVICES PURSUANT TO 42 U.S.C. SEC. 9902 (2).8
(e) "INFLATION" MEANS THE ANNUAL PERCENTAGE CHANGE IN THE9
UNITED STATES DEPARTMENT OF LABOR BUREAU OF LABOR STATISTICS10
CONSUMER PRICE INDEX FOR DENVER-AURORA-LAKEWOOD FOR ALL11
ITEMS PAID BY ALL URBAN CONSUMERS , OR ITS APPLICABLE SUCCESSOR12
INDEX.13
(3) (a) I N ADDITION TO THE CHILD TAX CREDIT ALLOWED BY14
SECTION 39-22-129 AND, FOR INCOME TAX YEARS COMMENCING ON AND15
AFTER JANUARY 1, 2027, BUT BEFORE JANUARY 1, 2034, THE FAMILY16
AFFORDABILITY TAX CREDIT ALLOWED BY SECTION 39-22-130, FOR17
INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2027, A18
RESIDENT INDIVIDUAL WHO FILES A SINGLE RETURN IS ALLOWED A CREDIT19
AGAINST THE INCOME TAXES IMPOSED PURSUANT TO THIS ARTICLE 22 FOR:20
(I) E ACH ELIGIBLE CHILD OF THE RESIDENT INDIVIDUAL WHO IS21
FIVE YEARS OLD OR YOUNGER AT THE CLOSE OF THE INCOME TAX YEAR IN22
AN AMOUNT DETERMINED BY STAFF OF THE LEGISLATIVE COUNCIL23
PURSUANT TO SUBSECTION (5)(b) OF THIS SECTION; AND24
(II) EACH ELIGIBLE CHILD OF THE RESIDENT INDIVIDUAL WHO IS SIX25
YEARS OLD OR OLDER BUT LESS T HAN SEVENTEEN YEARS OLD AT THE26
CLOSE OF THE INCOME TAX YEAR IN AN AMOUNT THAT IS SEVENTY -FIVE27
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PERCENT OF THE AMOUNT ALLOWED IN SUBSECTION (3)(a)(I) OF THIS1
SECTION.2
(b) IN ADDITION TO THE CHILD TAX CREDIT ALLOWED BY SECTION3
39-22-129 AND, FOR INCOME TAX YEARS COMMENCING ON AND AFTER4
JANUARY 1, 2027, BUT BEFORE JANUARY 1, 2034, THE FAMILY5
AFFORDABILITY TAX CREDIT ALLOWED BY SECTION 39-22-130, FOR6
INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2027, TWO7
RESIDENT INDIVIDUALS WHO FILE A JOINT RETURN ARE ALLOWED A FAMILY8
AFFORDABILITY TAX CREDIT AGAINST THE INCOME TAXES DUE IMPOSED9
PURSUANT TO THIS ARTICLE 22 FOR:10
(I) E ACH ELIGIBLE CHILD OF THE RESIDENT INDIVIDUAL WHO IS11
FIVE YEARS OLD OR YOUNGER AT THE CLOSE OF THE INCOME TAX YEAR IN12
AN AMOUNT DETERMINED BY STAFF OF THE LEGISLATIVE COUNCIL13
PURSUANT TO SUBSECTION (5)(b) OF THIS SECTION; AND14
(II) EACH ELIGIBLE CHILD OF THE RESIDENT INDIVIDUAL WHO IS SIX15
YEARS OLD OR OLDER BUT LESS T HAN SEVENTEEN YEARS OLD AT THE16
CLOSE OF THE INCOME TAX YEAR IN AN AMOUNT THAT IS SEVENTY -FIVE17
PERCENT OF THE AMOUNT ALLOWED IN SUBSECTION (3)(b)(I) OF THIS18
SECTION.19
(4) (a) NOTWITHSTANDING SUBSECTION (3) OF THIS SECTION, FOR20
INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2027, THE21
CREDIT AMOUNTS IN:22
(I) SUBSECTION (3)(a)(I) OF THIS SECTION ARE REDUCED, BUT NOT23
BELOW ZERO , BY AN AMOUNT EQUAL TO SIX AND EIGHT HUNDRED24
SEVENTY-FIVE ONE-THOUSANDTHS PERCENT FOR EACH FIVE THOUSAND25
DOLLARS BY WHICH A RESIDENT INDIVIDUAL'S ADJUSTED GROSS INCOME26
EXCEEDS FIFTEEN THOUSAND DOLLARS; AND27
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(II) SUBSECTION (3)(b)(I) OF THIS SECTION ARE REDUCED, BUT NOT1
BELOW ZERO , BY AN AMOUNT EQUAL TO SIX AND EIGHT HUNDRED2
SEVENTY-FIVE ONE-THOUSANDTHS PERCENT FOR EACH FIVE THOUSAND3
DOLLARS BY WHICH TWO RESIDENT INDIVIDUALS ' ADJUSTED GROSS4
INCOME EXCEEDS TWENTY-FIVE THOUSAND DOLLARS.5
(b) FOR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY6
1, 2028, THE DEPARTMENT SHALL ADJUST THE FEDERAL ADJUSTED GROSS7
INCOME AMOUNTS SET FORTH IN THIS SUBSECTION (4) TO REFLECT8
INFLATION FOR EACH INCOME TAX YEAR IN WHICH THE CREDIT DESCRIBED9
IN THIS SECTION IS ALLOWED IF CUMULATIVE INFLATION SINCE THE LAST10
ADJUSTMENT, WHEN APPLIED TO THE CURRENT LIMITS , RESULTS IN AN11
INCREASE OF AT LEAST ONE THOUSAND DOLLARS WHEN THE ADJUSTED12
LIMITS ARE ROUNDED TO THE NEAREST ONE THOUSAND DOLLARS.13
(5) B EGINNING WITH THE QUARTERLY DECEMBER REVENUE14
FORECAST THAT LEGISLATIVE COUNCIL STAFF PRESENTS IN DECEMBER OF15
2026, AND FOR EACH DECEMBER REVENUE FORECAST THEREAFTER , AS16
PART OF THE QUARTERLY DECEMBER REVENUE FORECAST, LEGISLATIVE17
COUNCIL STAFF SHALL DETERMINE:18
(a) F OR THE CURRENT CALENDAR YEAR , A PROJECTION OF THE19
AMOUNT OF REVENUE GAIN DIRECTLY ATTRIBUTABLE TO THE CHANGES20
MADE IN THIS HOUSE BILL 26- , NOTWITHSTANDING THE CREDIT21
CREATED IN THIS SECTION;22
(b) A DOLLAR AMOUNT OF THE CREDIT AVAILABLE PURSUANT TO23
SUBSECTIONS (3)(a)(I) AND (3)(b)(I) OF THIS SECTION , WHICH DOLLAR24
AMOUNT MUST BE THE SAME FOR BOTH SUBSECTIONS (3)(a)(I) AND25
(3)(b)(I) OF THIS SECTION , SUCH THAT THE STAFF OF THE LEGISLATIVE26
COUNCIL PROJECTS, FOR THE CURRENT CALENDAR YEAR, THAT THE TOTAL27
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DOLLAR AMOUNT OF CREDITS CLAIMED PURSUANT TO SUBSECTION (3) OF1
THIS SECTION WILL EQUAL THE DOLLAR AMOUNT THAT STAFF OF THE2
LEGISLATIVE COUNCIL DETERMINES PURSUANT TO SUBSECTION (5)(a) OF3
THIS SECTION.4
(6) I N THE CASE OF A PART -YEAR RESIDENT , THE CREDIT IS5
APPORTIONED IN THE RATIO DETERMINED UNDER SECTION 39-22-110 (1).6
(7) THE CREDIT IS NOT CONSIDERED TO BE INCOME OR RESOURCES7
FOR THE PURPOSE OF DETERMINING ELIGIBILITY FOR THE PAYMENT OF8
PUBLIC ASSISTANCE BENEFITS AND MEDICAL ASSISTANCE BENEFITS9
AUTHORIZED UNDER STATE LAW OR FOR A PAYMENT MADE UNDER ANY10
OTHER PUBLICLY FUNDED PROGRAM.11
(8) T HE AMOUNT OF THE CREDIT THAT EXCEEDS THE RESIDENT12
INDIVIDUAL'S INCOME TAXES DUE IS REFUNDED TO THE INDIVIDUAL.13
(9) T HE DEPARTMENT IS AUTHORIZED AND ENCOURAGED TO14
DEVELOP A MEANS OF REFUNDING THE CREDITS TO RESIDENT INDIVIDUALS15
WHO QUALIFY FOR THE CREDITS IN TWELVE EQUAL MONTHLY REFUNDS16
RATHER THAN ANNUALLY.17
(10) NOTWITHSTANDING SECTION 39-21-304 (4), THE CREDIT DOES18
NOT REPEAL AFTER A SPECIFIED PERIOD OF TAX YEARS.19
SECTION 3. In Colorado Revised Statutes, 39-26-102, amend20
(5.7) and (15)(c) as follows:21
39-26-102. Definitions - repeal.22
As used in this article 26, unless the context otherwise requires:23
(5.7) "Mainframe computer access" means the provision of access24
to computer equipment for the purpose of storing or processing data.25
"Mainframe computer access" does not include the provision of access to26
computer equipment for the purpose of examining or acquiring data27
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maintained by the vendor. "Mainframe computer access" does not include1
the provision of access to computer equipment incident to electronic2
computer software delivery, as defined in subsection (15)(c)(II)(C) of this3
section, or incident to the use of computer software hosted by an4
application service provider, as defined in subsection (15)(c)(II)(A) of5
this section.6
(15) (c) (I) "Tangible personal property" commencing July 1,7
2012, shall include INCLUDES computer software. if the computer8
software meets all of the following criteria:9
(A) The computer software is prepackaged for repeated sale or10
license;11
(B) The use of the computer software is governed by a tear-open12
nonnegotiable license agreement; and13
(C) The computer software is delivered to the customer in a14
tangible medium. Computer software is not delivered to the customer in15
a tangible medium if it is provided through an application service16
provider, delivered by electronic computer software delivery, or17
transferred by load and leave computer software delivery.18
(II) As used in this paragraph (c) SUBSECTION (15)(c), unless the19
context otherwise requires:20
(A) "Application service provider" or "ASP" means an entity that21
retains custody over or hosts computer software for use by third parties.22
Users of the computer software hosted by an ASP typically will access the23
computer software via the internet. The ASP may or may not own or24
license the computer software, but generally will own and maintain25
hardware and networking equipment required for the user to access the26
computer software. Where the ASP owns the computer software, the ASP27
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may charge the user a license fee for the computer software or a fee for1
maintaining the computer software or hardware used by its customer.2
(B) "Computer software" means a set of coded instructions THAT3
ARE BOTH designed to cause a computer or automatic data processing4
equipment to perform a task OTHER ELECTRONIC DEVICE TO PERFORM A5
TASK AND ARE DELIVERED BY ANY MEANS , INCLUDING COMPACT DISC ,6
DOWNLOAD, OR REMOTE ACCESS THROUGH THE INTERNET . "COMPUTER7
SOFTWARE" INCLUDES APPLICATIONS INSTALLED ON CELLULAR PHONES,8
TABLETS, OR OTHER MOBILE DEVICES.9
(C) "Electronic computer software delivery" means computer10
software transferred by remote telecommunications to the purchaser's11
computer, where the purchaser does not obtain possession of any tangible12
medium in the transaction.13
(D) "Load and leave computer software delivery" means delivery14
of computer software to the purchaser by use of a tangible medium where15
the title to or possession of the tangible medium is not transferred to the16
purchaser, and where the computer software is manually loaded by the17
vendor, or the vendor's representative, at the purchaser's location.18
(E) "Prepackaged for repeated sale or license" means computer19
software that is prepackaged for repeated sale or license in the same form20
to multiple users without modification, and is typically sold in a21
shrink-wrapped box.22
(F) "Tangible medium" means a tape, disk, compact disc, card, or23
comparable physical medium.24
(G) "Tear-open nonnegotiable license agreement" means a license25
agreement contained on or in the package, which by its terms becomes26
effective upon opening of the package and accepting the licensing27
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agreement. "Tear-open nonnegotiable license agreement" does not1
include a written license agreement or contract signed by the licensor and2
the licensee.3
(III) The internalized instruction code that controls the basic4
operations, such as arithmetic and logic, of the computer causing it to5
execute instructions contained in system programs is an integral part of6
the computer and is not normally accessible or modifiable by the user.7
Such internalized instruction code is considered part of the hardware and8
considered tangible personal property that is taxable pursuant to section9
39-26-104 (1)(a). The fact that the vendor does or does not charge10
separately for such code is immaterial.11
(IV) If a retailer sells computer software to a Colorado purchaser12
that is considered tangible personal property taxable pursuant to section13
39-26-104 (1)(a) and the Colorado purchaser pays the retailer for a14
quantity of computer software licenses with the intent to distribute the15
computer software to any of the purchaser's locations outside of16
Colorado, the measure of Colorado sales tax due is the total of the license17
fees associated only with the licenses that are actually used in Colorado.18
The Colorado purchaser shall provide a written statement to the retailer,19
attesting to the amount of the license fees associated with Colorado and20
with points outside of Colorado. The written statement shall relieve the21
retailer of any liability associated with the proration.22
SECTION 4. In Colorado Revised Statutes, 39-26-713, add (3)23
as follows:24
39-26-713. Tangible personal property.25
(3) T HE SALE , STORAGE , USE , OR CONSUMPTION OF COMPUTER26
SOFTWARE, AS DEFINED IN SECTION 39-26-102 (15)(c)(II)(B), IS EXEMPT27
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FROM TAXATION UNDER THE PROVISIONS OF PARTS 1 AND 2 OF THIS1
ARTICLE 26 IF THAT SALE, STORAGE, USE, OR CONSUMPTION OF COMPUTER2
SOFTWARE IS:3
(a) GOVERNED BY A NEGOTIABLE LICENSE AGREEMENT; OR4
(b) DEVELOPED FOR USE BY A PARTICULAR USER.5
SECTION 5. Effective date - applicability. This act takes effect6
on passage, except sections 3 and 4 are effective January 1, 2027, and7
apply to the sale, storage, use, and consumption of tangible personal8
property on and after January 1, 2027.9
SECTION 6. Safety clause. The general assembly finds,10
determines, and declares that this act is necessary for the immediate11
preservation of the public peace, health, or safety or for appropriations for12
the support and maintenance of the departments of the state and state13
institutions.14
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