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HB26-1341 • 2026

Colorado Agricultural Development Authority Bond Allocation Service Period

The state private activity bond program funds privately developed projects by allowing the state and its political subdivisions to issue tax-exempt private activity bonds. The federal internal revenue

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Rep. D. Johnson, Sen. R. Pelton, Rep. T. Winter, Rep. C. Barron, Rep. A. Boesenecker, Rep. M. Duran, Rep. A. Flanell, Rep. J. McCluskie, Sen. M. Catlin, Sen. J. Coleman, Sen. C. Kipp, Sen. C. Simpson
Last action
2026-06-04
Official status
Governor Signed
Effective date
Not listed

Plain English Breakdown

The official text confirms the specific dates (September 15 vs. November 15) and the distinction between the Colorado Agricultural Development Authority and other authorities.

Change to the Deadline for Unused Agricultural Bond Allocations

This law changes the date by which the Colorado Agricultural Development Authority must return unused portions of its private activity bond allocation from September 15 to November 15.

What This Bill Does

  • Changes the deadline for the Colorado Agricultural Development Authority to give back unused bond funds from September 15 to November 15 each year.
  • Keeps the existing September 15 deadline for all other state issuing authorities that receive private activity bonds.
  • Allows the authority to keep its allocation longer if it issues bonds or designates a project with a carryforward purpose before the new date.
  • Requires any unused portion of the bond ceiling allocated to this specific authority to be returned to the statewide balance on November 15.

Who It Names or Affects

  • The Colorado Agricultural Development Authority
  • Other state issuing authorities that receive private activity bonds (which keep their September deadline)
  • The Department of Local Affairs, which manages these allocations

Terms To Know

Private Activity Bonds
Tax-exempt loans issued by the state to help fund privately developed projects.
State Ceiling
The maximum total amount of private activity bonds a state is allowed to issue in one year under federal law.
Relinquish
To give back or return unused portions of an allocation to the statewide balance for others to use.

Limits and Unknowns

  • The bill does not take effect immediately; it starts on August 12, 2026, unless a referendum petition is filed.
  • If voters file a petition against this law within ninety days of the legislative session ending, it will only become effective if approved by voters in November 2026.

Bill History

  1. 2026-06-04 Governor

    Governor Signed

  2. 2026-06-03 Governor

    Sent to the Governor

  3. 2026-06-03 Senate

    Signed by the President of the Senate

  4. 2026-06-03 House

    Signed by the Speaker of the House

  5. 2026-05-07 Senate

    Senate Third Reading Passed - No Amendments

  6. 2026-05-06 Senate

    Senate Second Reading Special Order - Passed - No Amendments

  7. 2026-05-05 Senate

    Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole

  8. 2026-04-30 Senate

    Introduced In Senate - Assigned to Finance

  9. 2026-04-28 House

    House Third Reading Passed - No Amendments

  10. 2026-04-27 House

    House Second Reading Special Order - Passed - No Amendments

  11. 2026-04-23 House

    House Second Reading Laid Over Daily - No Amendments

  12. 2026-04-20 House

    House Committee on Finance Refer Unamended to House Committee of the Whole

  13. 2026-04-13 House

    House Committee on Agriculture, Water & Natural Resources Refer Unamended to Finance

  14. 2026-03-27 House

    Introduced In House - Assigned to Agriculture, Water & Natural Resources + Finance

Official Summary Text

The state private activity bond program funds privately developed projects by allowing the state and its political subdivisions to issue tax-exempt private activity bonds. The federal internal revenue code limits the total amount of tax-exempt private activity bonds that a state and its political subdivisions may issue each year by imposing a private activity bond ceiling (state ceiling). Existing law specifies a formula to allocate the ability to issue tax-exempt private activity bonds up to the state ceiling and initially allocates 50% of these bonds among several state issuing authorities through direct allocations as determined by the department of local affairs (department). On September 15 each year, with a few exceptions, each state issuing authority is required to relinquish unused portions of its direct allocation which is then further allocated pursuant to law. The Colorado agricultural development authority is one of the state issuing authorities to which the department may allocate a portion of the state ceiling. The act changes the date on which the Colorado agricultural development authority is required to relinquish the unused portion of its direct allocation from September 15 to November 15 each year.
(Note: This summary applies to this bill as enacted.)

Current Bill Text

Read the full stored bill text
HOUSE BILL 26-1341
BY REPRESENTATIVE(S) Johnson, Winter T., Barron, Boesenecker,
Duran, Flanell, McCluskie;
also SENA TOR(S) Pelton R., Catlin, Kipp, Simpson, Coleman.
CONCERNING A MODIFICATION TO THE SERVICE PERIOD DURING WHICH THE
COLORADO AGRICULTURAL DEVELOPMENT AUTHORITY MAY
ALLOCATE ITS PORTION OF THE PRIVATE ACTIVITY BOND ST A TE
CEILING ALLOCATION.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, 24-32-1705, amend (3)
introductory portion, (3)(a), (3)(c), and (4) as follows:
24-32-1705. Allocations to state issuing authorities.
(3) Any allocation of the state ceiling made or assigned TO THE
COLORADO AGRICULTURAL DEVELOPMENT AUTHORITY pursuant to this
section shalt IS automatically be relinquished to the statewide balance ON
NOVEMBER 15 OF EACH YEAR AND ANY ALLOCATION OF THE ST ATE CEILING
MADEORASSIGNEDTOANYOTHERSTATEISSUINGAUTHORITYPURSUANTTO
THIS SECTION IS AUTOMATICALLY RELINQUISHED TO THE STATEWIDE
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act.
BALANCE on September 15 of each year, except to the extent that:
(a) Bonds ate issued by The COLORADO AGRICULTURAL
DEVELOPMENT AUTHORITY OR ITS ASSIGNEE ISSUES BONDS PRIOR TO
NOVEMBER 15 OF EACH YEAR OR ANY OTHER state issuing authority or its
assigns ASSIGNEE ISSUES BONDS prior to September 15 of each year; or
( C) The COLORADO AGRICULTURAL DEVELOPMENT AUTHORITY OR
ITS ASSIGNEE, PRIOR TO NOVEMBER 15 OF EACH YEAR, AND ANY OTHER state
issuing authority or its assignee, PRIOR TO SEPTEMBER 15 OF EACH YEAR,
notifies the department, by written notice which THAT contains the
information and attachments set forth in section 24-32-1709, ptiot to
Septembet 15 of each yeat, that the allocation has been made by the state
issuing authority or its assignee to a project which THAT has a carryforward
purpose as such THE project is described in the inducement resolution
attached and that the state issuing authority or its assignee desires to treat
all or a portion of its initial allocation as an allocation to such THE project
for such carryforward purpose.
(4) If the amount of an allocation of the state ceiling made to a state
issuing authority pursuant to this section is in excess of the amount of bonds
that the state issuing authority or its assignee issued or used for a
carryforward purpose or the amount of qualified mortgage bonds that the
state issuing authority or its assignee elected not to issue pursuant to a
mortgage credit certificate election, the STATE ISSUING AUTHORITY SHALL
RELINQUISH THE excess shall be tclinquished to the statewide balance. THE
COLORADO AGRICULTURAL DEVELOPMENT AUTHORITY SHALL RELINQUISH
THE EXCESS TO THE STATEWIDE BALANCE ON NOVEMBER 15 OF EACH YEAR
AND ANY OTHER STATE ISSUING AUTHORITY SHALL RELINQUISH THE EXCESS
TO THE STATEWIDE BALANCE on September 15 OF each year. Any state
issuing authority may voluntarily relinquish all or any part of its allocation
to the statewide balance at any time by so notifying the department in
writing.
SECTION 2. Act subject to petition - effective date. This act
takes effect at 12:01 a.m. on the day following the expiration of the
ninety-day period after final adjournment of the general assembly (August
12, 2026, if adjournment sine die is on May 13, 2026); except that, if a
referendum petition is filed pursuant to section 1 (3) of article V of the state
constitution against this act or an item, section, or part of this act within
PAGE 2-HOUSE BILL 26-1341
such period, then the act, item, section, or part will not take effect unless
approved by the people at the general election to be held in November 2026
and, in such case, will take effect on the date of the official declaration of
the vote thereon by the governor.
Ju~
SPEAKER OF THE HOUSE
OF REPRESENTATIVES
v~~
Vanessa Reilly
CHIEF CLERK OF THE HOUSE
OF REPRESENTATIVES
James Rashad Coleman, Sr.
PRESIDENT OF
THE SENATE
Esther van Mourik
SECRETARY OF
THE SENATE
APPROVED <>n lhv"S"Ja~ ~ 4-th 2.fl2,~ ott ("2: >~
(Date and Time)
LORADO
PAGE 3-HOUSE BILL 26-1341