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SB26-042 • 2026

Revenue Classification Taxpayers Bill of Rights

Section 20 of article X of the state constitution (the Taxpayer's Bill of Rights or TABOR) defines 'fiscal year spending' as excluding 'collections for another government' and 'damage awards'. Althoug

Budget Crime Elections Taxes
Enacted

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

Sponsor
Sen. J. Amabile, Sen. M. Weissman, Rep. E. Sirota, Rep. Y. Zokaie, Sen. A. Benavidez, Sen. J. Coleman, Sen. L. Cutter, Sen. J. Gonzales, Sen. N. Hinrichsen, Sen. I. Jodeh, Sen. C. Kipp, Sen. C. Kolker, Sen. W. Lindstedt, Sen. M. Snyder, Sen. K. Wallace, Rep. J. Bacon, Rep. A. Boesenecker, Rep. M. Lindsay, Rep. J. Mabrey, Rep. J. McCluskie
Last action
2026-05-29
Official status
Governor Signed
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Revenue Classification Taxpayers Bill of Rights

Section 20 of article X of the state constitution (the Taxpayer's Bill of Rights or TABOR) defines 'fiscal year spending' as excluding 'collections for another government' and 'damage awards'.

What This Bill Does

  • Section 20 of article X of the state constitution (the Taxpayer's Bill of Rights or TABOR) defines 'fiscal year spending' as excluding 'collections for another government' and 'damage awards'.
  • Although TABOR does not define either 'collections for another government' or 'damage awards', the TABOR implementing statutes define both terms.
  • The act clarifies both of these definitions for state fiscal years commencing on or after July 1, 2025.
  • The act clarifies that 'collections for another government', as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes: Revenue from the excise tax and sales and use tax on gasoline used as fuel for the propulsion of specified aircraft that is collected by the state and distributed to governmental or airport entities operating a federal aviation administration-designated public use airport; and Revenue from fees that are collected by the department of public safety for the purpose of criminal history record checks and that is transmitted to the federal bureau of investigation for a required federal component of such criminal history record checks.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

H.001

Committee of the Whole

Lost

Plain English: AMENDMENT TO REPORT OF THE COMMITTEE OF THE WHOLE SB042_H.001 DATE 5/8/2026 Representative Johnson moved to amend the Report of the Committee of the Whole to reverse the action taken by the Committee in not adopting the following Richardson amendment, (L.013) to SB26-042, to show that said amendment passed and that SB26-042, as amended, passed.

  • AMENDMENT TO REPORT OF THE COMMITTEE OF THE WHOLE SB042_H.001 DATE 5/8/2026 Representative Johnson moved to amend the Report of the Committee of the Whole to reverse the action taken by the Committee in not adopting the following Richardson amendment, (L.013) to SB26-042, to show that said amendment passed and that SB26-042, as amended, passed.
  • Amend reengrossed bill, page 9, strike lines 8 through 12 and substitute: "SECTION 7.
  • Refer to people under referendum.
  • At the election held on November 3, 2026, the secretary of state shall submit this act by its ballot title to the registered electors of the state for their approval or rejection.
J.002

HOU Appropriations

Passed [*]

Plain English: SB042_J.002 HOUSE COMMITTEE OF REFERENCE AMENDMENT Committee on Appropriations.

  • SB042_J.002 HOUSE COMMITTEE OF REFERENCE AMENDMENT Committee on Appropriations.
  • SB26-042 be amended as follows: 1 Amend reengrossed bill, page 8, strike lines 25 through 27.
  • 2 Page 9, strike lines 1 and 2.
  • 3 Renumber succeeding sections accordingly.
L.014

HOU Appropriations

Passed [*]

Plain English: SB042_L.014 HOUSE COMMITTEE OF REFERENCE AMENDMENT Committee on Appropriations.

  • SB042_L.014 HOUSE COMMITTEE OF REFERENCE AMENDMENT Committee on Appropriations.
  • SB26-042 be amended as follows: 1 Amend reengrossed bill, page 6, strike lines 22 through 26.
  • 2 Page 7, strike line 1 and substitute "2025, MONEY DEPOSITED IN THE 3 CRIME VICTIM COMPENSATION FUND".
  • 4 Page 7, line 13, strike "24; AND" and substitute "24.".
L.008

HOU Finance

Passed [*]

Plain English: SB042_L.008 HOUSE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.

  • SB042_L.008 HOUSE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.
  • SB26-042 be amended as follows: 1 Amend reengrossed bill, page 4, line 7, strike "repeal (2)(b)(I);".
  • 2 Page 6, strike lines 11 and 12.
  • 3 Page 8, line 7, after "AND" insert "TO THE COURT EXECUTIVE IN EACH 4 JUDICIAL DISTRICT".
J.001

SEN Appropriations

Passed [*]

Plain English: SB042_J.001 SENATE COMMITTEE OF REFERENCE AMENDMENT Committee on Appropriations.

  • SB042_J.001 SENATE COMMITTEE OF REFERENCE AMENDMENT Committee on Appropriations.
  • SB26-042 be amended as follows: 1 Amend printed bill, page 8, before line 4 insert: 2 "SECTION 3.
  • Appropriation.
  • For the 2025-26 state fiscal year, 3 $2,250,000 is appropriated to the judicial department for use by state 4 courts administration.
L.004

SEN Appropriations

Passed [*]

Plain English: SB042_L.004 SENATE COMMITTEE OF REFERENCE AMENDMENT Committee on Appropriations.

  • SB042_L.004 SENATE COMMITTEE OF REFERENCE AMENDMENT Committee on Appropriations.
  • SB26-042 be amended as follows: 1 Amend the Finance Committee Report, dated February 10, 2026, page 1, 2 line 4, strike "(1)(e)" and substitute "(1)(e), (1)(f),".
  • 3 Page 1 of the report, strike line 5 and substitute: 4 "Page 4, strike line 14 and substitute: "2025: 5 (A) THE AUTHORITY OF THE STATE TO COLLECT AN EXCISE TAX 6 AND SALES AND USE TAX ON".".
  • 7 Page 3 of the printed bill, line 1, after "(d)" insert "(I)".
L.001

SEN Finance

Passed [*]

Plain English: SB042_L.001 SENATE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.

  • SB042_L.001 SENATE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.
  • SB26-042 be amended as follows: 1 Amend printed bill, page 4, line 14, after "TAX" insert "AND SALES AND 2 USE TAX".
  • 3 Page 4, strike lines 17 through 27 and substitute: 4 "(e) "COLLECTIONS FOR ANOTHER GOVERNMENT", WITH RESPECT 5 TO REVENUE THAT IS COLLECTED IN ACCORDANCE WITH SUBSECTION 6 (1)(b)(IV) OF THIS SECTION, INCLUDES THE FOLLOWING REVENUE THAT IS 7 PLACED IN OR CREDITED TO THE AVIATION FUND CREATED IN SECTION 8 43-10-109 AND DISTRIBUTED IN ACCORDANCE WITH SECTION 43-10-110 9 TO GOVERNMENTAL OR AIRPORT ENTITIES OPERATING AN 10 FAA-DESIGNATED PUBLIC-USE AIRPORT: 11 (I) REVENUE FROM THE EXCISE TAX ON GASOLINE USED AS FUEL 12 FOR THE PROPULSION OF NONTURBO-PROPELLER, NONJET ENGINE, 13 TURBO-PROPELLER, OR JET ENGINE AIRCRAFT COLLECTED BY THE STATE 14 PURSUANT TO SECTION 39-27-102 (1)(a)(IV) THAT IS PLACED IN THE 15 AVIATION FUND PURSUANT TO SECTION 39-27-112 (2)(b); AND 16 (II) REVENUE FROM THE SALES AND USE TAXES COLLECTED 17 DURING A FISCAL YEAR BY THE STATE PURSUANT TO SECTIONS 39-26-104 18 AND 39-26-202 ON AVIATION FUELS USED IN TURBO-PROPELLER OR JET 19 ENGINE AIRCRAFT THAT IS CREDITED TO THE AVIATION FUND PURSUANT TO 20 SECTION 43-10-109 (2)(a)(I).".
  • ** *** ** *** ** LLS: Nicole Myers x4326
L.002

SEN Finance

Passed [*]

Plain English: SB042_L.002 SENATE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.

  • SB042_L.002 SENATE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.
  • SB26-042 be amended as follows: 1 Amend printed bill, page 3, line 2, strike "the excise tax" and substitute 2 "taxes".
  • 3 Page 3, line 20, strike "and add (1)(e) and (2)(c)" and substitute "repeal 4 (2)(b)(I); and add (1)(e) and (2)(c)".
  • 5 Page 5, after line 4 insert: 6 "(I) A civil monetary penalty assessed by the department of health 7 care policy and financing pursuant to section 25.5-6-205;".
L.005

Second Reading

Lost [**]

Plain English: SB042_L.005 Amendment No.

  • SB042_L.005 Amendment No.
  • ___________ SB26-042 SENATE FLOOR AMENDMENT Second Reading BY SENATOR Simpson 1 Amend printed bill, page 2, strike lines 2 through 16.
  • 2 Page 3, strike lines 1 through 18.
  • 3 Renumber succeeding sections accordingly.
L.006

Second Reading

Lost [**]

Plain English: SB042_L.006 Amendment No.

  • SB042_L.006 Amendment No.
  • ___________ SB26-042 SENATE FLOOR AMENDMENT Second Reading BY SENATOR Simpson 1 Amend printed bill, page 8, strike lines 4 through 8 and substitute: 2 "SECTION 7.
  • Refer to people under referendum.
  • At the 3 election held on November 3, 2026, the secretary of state shall submit this 4 act by its ballot title to the registered electors of the state for their 5 approval or rejection.
L.007

Second Reading

Lost [**]

Plain English: SB042_L.007 Amendment No.

  • SB042_L.007 Amendment No.
  • ___________ SB26-042 SENATE FLOOR AMENDMENT Second Reading BY SENATOR Simpson 1 Amend printed bill, page 3, strike line 20 and substitute "(1)(b); and add 2 (1)(e) as".
  • 3 Strike pages 5 through 7.
  • 4 Page 8, strike lines 1 though 3.
L.011

Second Reading

Lost [**]

Plain English: SB042_L.011 Amendment No.

  • SB042_L.011 Amendment No.
  • ___________ SB26-042 HOUSE FLOOR AMENDMENT Second Reading BY REPRESENTATIVE Richardson 1 Amend reengrossed bill, page 3, strike lines 2 through 14.
  • 2 Reletter succeeding paragraphs accordingly.
  • 3 Page 4, lines 7 and 8, strike "(1)(e), (1)(f)," and substitute "(1)(e)".
L.012

Second Reading

Lost [**]

Plain English: SB042_L.012 Amendment No.

  • SB042_L.012 Amendment No.
  • ___________ SB26-042 HOUSE FLOOR AMENDMENT Second Reading BY REPRESENTATIVE Richardson 1 Amend reengrossed bill, page 7, after line 13 insert: 2 "SECTION 3.
  • In Colorado Revised Statutes, add 24-77-102.5 as 3 follows: 4 24-77-102.5.
  • Expansion of defined terms - voter approval.
L.013

Second Reading

Lost [**]

Plain English: SB042_L.013 Amendment No.

  • SB042_L.013 Amendment No.
  • ___________ SB26-042 HOUSE FLOOR AMENDMENT Second Reading BY REPRESENTATIVE Richardson 1 Amend reengrossed bill, page 9, strike lines 8 through 12 and substitute: 2 "SECTION 7.
  • Refer to people under referendum.
  • At the 3 election held on November 3, 2026, the secretary of state shall submit this 4 act by its ballot title to the registered electors of the state for their 5 approval or rejection.
L.016

Second Reading

Lost [**]

Plain English: SB042_L.016 Amendment No.

  • SB042_L.016 Amendment No.
  • ___________ SB26-042 HOUSE FLOOR AMENDMENT Second Reading BY REPRESENTATIVE Richardson 1 Strike the Appropriations Committee Report, dated May 8, 2026, and 2 substitute: 3 "Amend reengrossed bill, page 2, line 5, strike "and "damage awards"".
  • 4 Page 2, strike lines 8 through 15.
  • 5 Page 3, strike line 1.

Bill History

  1. 2026-05-29 Governor

    Governor Signed

  2. 2026-05-22 Governor

    Sent to the Governor

  3. 2026-05-22 House

    Signed by the Speaker of the House

  4. 2026-05-22 Senate

    Signed by the President of the Senate

  5. 2026-05-13 Senate

    Senate Considered House Amendments - Result was to Concur - Repass

  6. 2026-05-09 House

    House Third Reading Passed - No Amendments

  7. 2026-05-08 House

    House Second Reading Special Order - Passed with Amendments - Committee

  8. 2026-05-08 House

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

  9. 2026-04-27 House

    House Committee on Finance Refer Amended to Appropriations

  10. 2026-04-22 House

    Introduced In House - Assigned to Finance

  11. 2026-04-22 Senate

    Senate Third Reading Passed - No Amendments

  12. 2026-04-21 Senate

    Senate Second Reading Special Order - Passed with Amendments - Committee

  13. 2026-04-21 Senate

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

  14. 2026-02-10 Senate

    Senate Committee on Finance Refer Amended to Appropriations

  15. 2026-01-27 Senate

    Introduced In Senate - Assigned to Finance

Official Summary Text

Section 20 of article X of the state constitution (the Taxpayer's Bill of Rights or TABOR) defines 'fiscal year spending' as excluding 'collections for another government' and 'damage awards'. Although TABOR does not define either 'collections for another government' or 'damage awards', the TABOR implementing statutes define both terms. The act clarifies both of these definitions for state fiscal years commencing on or after July 1, 2025.
The act clarifies that 'collections for another government', as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes:
Revenue from the excise tax and sales and use tax on gasoline used as fuel for the propulsion of specified aircraft that is collected by the state and distributed to governmental or airport entities operating a federal aviation administration-designated public use airport; and
Revenue from fees that are collected by the department of public safety for the purpose of criminal history record checks and that is transmitted to the federal bureau of investigation for a required federal component of such criminal history record checks.
The act also clarifies that 'damage award', as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes money from certain sources that is deposited in the crime victim compensation fund of each judicial district.
The act specifies that for fiscal years commencing on or after July 1, 2026, the general assembly shall appropriate money to the district attorney in each judicial district in an amount equal to 20% of the total amount of money in the fund in that judicial district for administrative costs and to the court executive in each judicial district in an amount equal to 2.5% of the total amount of money in the fund in that judicial district for administrative costs.
For the 2026-27 state fiscal year, the act appropriates $2,250,000 from the general fund to the judicial department for use by state courts administration for victim's compensation administration.
(Note: This summary applies to this bill as enacted.)