Colorado House Bill 1311 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 43-0)
Status: Passed on June 23 2021 - 100% progression
Action: 2021-06-23 - Governor Signed
Text: Latest bill text (Enrolled) [PDF]

Concerning income tax, and, in connection therewith, requiring additions to Colorado taxable income in amounts related to limiting certain federal itemized deductions, extending the limit on the federal deduction allowed under section 199A of the internal revenue code, limiting the deduction for contributions made to 529 plans, disallowing an enhanced federal deduction for food and beverage expenses at restaurants, and limiting the capital gains subtraction; allowing a subtraction from Colorado taxable income in amounts related to repealing the cap on the deduction for certain social security income; reducing state income tax revenue by increasing the earned income tax credit, funding the child tax credit, and allowing a temporary income tax credit for a business equal to a percentage of the conversion costs to convert the business to a worker-owned coop, an employee stock ownership plan, or an employee ownership trust; increasing state income tax revenue by modifying the computation of the corporate income tax receipts factor to make it more congruent with combined reporting; preventing corporations from using tax shelters in foreign jurisdictions for the purpose of tax avoidance; clarifying that certain captive insurance companies are not exempt from income tax; and making an appropriation.

Income Tax

Rep. Emily Sirota [D]	Rep. Michael Weissman [D]	Sen. Chris Hansen [D]	Sen. Dominick Moreno [D]
Rep. Judith Amabile [D]	Rep. Jennifer Bacon [D]	Rep. Tracey Bernett [D]	Rep. Shannon Bird [D]
Rep. Andrew Boesenecker [D]	Rep. Yadira Caraveo [D]	Sen. Lisa Cutter [D]	Rep. Monica Duran [D]
Rep. Daneya Esgar [D]	Rep. Serena Gonzales-Gutierrez [D]	Rep. Matt Gray [D]	Rep. Leslie Herod [D]
Rep. Edith Hooton [D]	Rep. Dominique Jackson [D]	Rep. Iman Jodeh [D]	Rep. Chris Kennedy [D]
Rep. Cathy Kipp [D]	Rep. Susan Lontine [D]	Rep. Julie McCluskie [D]	Rep. Karen McCormick [D]
Sen. Dafna Michaelson Jenet [D]	Sen. Kyle Mullica [D]	Rep. David Ortiz [D]	Rep. Naquetta Ricks [D]
Rep. Marc Snyder [D]	Rep. Brianna Titone [D]	Rep. Alex Valdez [D]	Rep. Steven Woodrow [D]
Sen. Jeff Bridges [D]	Sen. Janet Buckner [D]	Sen. Jessie Danielson [D]	Sen. Steve Fenberg [D]
Sen. Rhonda Fields [D]	Sen. Leroy Garcia [D]	Sen. Julie Gonzales [D]	Sen. Chris Kolker [D]
Sen. Pete Lee [D]	Sen. Brittany Pettersen [D]	Rep. Tammy Story [D]

2021-06-07 - House - House: Senate Amendments Repass (Y: 41 N: 23 NV: 0 Abs: 1) [PASS]
2021-06-07 - House - House: Senate Amendments Concur (Y: 55 N: 9 NV: 0 Abs: 1) [PASS]
2021-06-03 - Senate - Senate: Third Reading Bill (Y: 20 N: 15 NV: 0 Abs: 0) [PASS]
2021-06-03 - Senate - Senate: Third Reading Amend (l.054) (Y: 32 N: 3 NV: 0 Abs: 0) [PASS]
2021-06-03 - Senate - Senate: Third Reading Amend (l.053) (Y: 35 N: 0 NV: 0 Abs: 0) [PASS]
2021-06-02 - Senate - Senate: Committee of the Whole Cow * (.001) (Y: 15 N: 20 NV: 0 Abs: 0) [FAIL]
2021-06-01 - Senate - Senate Appropriations: Refer House Bill 21-1311 to the Committee of the Whole. (Y: 4 N: 3 NV: 0 Abs: 0) [PASS]
2021-05-26 - Senate - Senate Finance: Refer House Bill 21-1311 to the Committee on Appropriations. (Y: 4 N: 3 NV: 0 Abs: 0) [PASS]
2021-05-25 - House - House: Third Reading Perm (Y: 41 N: 23 NV: 0 Abs: 1) [PASS]
2021-05-25 - House - House: Third Reading Bill (Y: 41 N: 24 NV: 0 Abs: 0) [PASS]
2021-05-25 - House - House: Third Reading Amd (l.038) (Y: 41 N: 23 NV: 0 Abs: 1) [PASS]
2021-05-22 - House - House: Committee of the Whole Amd (l.034) (Y: 23 N: 40 NV: 0 Abs: 2) [FAIL]
2021-05-22 - House - House: Committee of the Whole Amd (l.032) (Y: 25 N: 38 NV: 0 Abs: 2) [FAIL]
2021-05-22 - House - House: Committee of the Whole Amd (l.027) (Y: 23 N: 40 NV: 0 Abs: 2) [FAIL]
2021-05-22 - House - House: Committee of the Whole Amd (l.024) (Y: 24 N: 39 NV: 0 Abs: 2) [FAIL]
2021-05-18 - House - House Appropriations: Refer House Bill 21-1311, as amended, to the Committee of the Whole. (Y: 7 N: 4 NV: 0 Abs: 0) [PASS]
2021-05-18 - House - House Appropriations: Refer House Bill 21-1311, as amended, to the Committee of the Whole. (Y: 7 N: 4 NV: 0 Abs: 0) [PASS]
2021-05-14 - House - House Finance: Refer House Bill 21-1311, as amended, to the Committee on Appropriations. (Y: 7 N: 4 NV: 0 Abs: 0) [PASS]
2021-05-14 - House - House Finance: Adopt amendment L.008 (Y: 4 N: 7 NV: 0 Abs: 0) [FAIL]
2021-05-14 - House - House Finance: Adopt amendment L.007 (Y: 11 N: 0 NV: 0 Abs: 0) [PASS]
2021-05-14 - House - House Finance: Refer House Bill 21-1311, as amended, to the Committee on Appropriations. (Y: 7 N: 4 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2021-06-23		Governor Signed
2021-06-17		Sent to the Governor
2021-06-16	House	Signed by the Speaker of the House
2021-06-16	Senate	Signed by the President of the Senate
2021-06-07	Senate	House Considered Senate Amendments - Result was to Concur - Repass
2021-06-04	Senate	House Considered Senate Amendments - Result was to Laid Over Daily
2021-06-03	Senate	Senate Third Reading Passed with Amendments - Floor
2021-06-02	Senate	Senate Second Reading Special Order - Passed with Amendments - Floor
2021-06-01	Senate	Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole
2021-05-26	Senate	Senate Committee on Finance Refer Unamended to Appropriations
2021-05-25	Senate	Introduced In Senate - Assigned to Finance
2021-05-25	House	House Third Reading Passed with Amendments - Floor
2021-05-24	House	House Third Reading Laid Over Daily - No Amendments
2021-05-22	House	House Second Reading Special Order - Passed with Amendments - Committee, Floor
2021-05-21	House	House Second Reading Special Order - Laid Over Daily - No Amendments
2021-05-20	House	House Second Reading Laid Over Daily - No Amendments
2021-05-18	House	House Committee on Appropriations Refer Amended to House Committee of the Whole
2021-05-14	House	House Committee on Finance Refer Amended to Appropriations
2021-05-10	House	Introduced In House - Assigned to Finance

Type	Source
Summary	https://leg.colorado.gov/bills/hb21-1311
Text	https://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1311_01.pdf
Text	https://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1311_eng.pdf
Text	https://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1311_ren.pdf
Text	https://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1311_rev.pdf
Text	https://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1311_rer.pdf
Text	https://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1311_enr.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.002.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.007.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.008.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_J.001.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.013.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.018.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.019.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.017.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.037.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.035.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.012.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.009.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.030.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.031.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.034.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.024.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.032.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.020.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.027.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.029.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.038.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.050.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.052.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.047.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.045.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.046.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.054.pdf
Amendment	https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2021A/amendments/HB1311_L.053.pdf
Supplement	https://leg.colorado.gov/sites/default/files/documents/2021A/bills/fn/2021a_hb1311_00.pdf
Supplement	https://leg.colorado.gov/sites/default/files/documents/2021A/bills/fn/2021a_hb1311_hse.pdf
Supplement	https://leg.colorado.gov/sites/default/files/documents/2021A/bills/fn/2021a_hb1311_r1.pdf
Supplement	https://leg.colorado.gov/sites/default/files/documents/2021A/bills/fn/2021a_hb1311_r2.pdf
Supplement	https://leg.colorado.gov/sites/default/files/documents/2021A/bills/fn/2021a_hb1311_sen.pdf
Supplement	https://leg.colorado.gov/sites/default/files/documents/2021A/bills/fn/2021a_hb1311_f1.pdf
Roll Call	https://leg.colorado.gov/content/6307cecbbcbde23b872586d500830d1f-hb21-1311-0-activity-vote-summary
Roll Call	https://leg.colorado.gov/content/86aad2301049a6e1872586d9004efa19-hb21-1311-0-activity-vote-summary
Roll Call	https://leg.colorado.gov/content/86aad2301049a6e1872586d9004efa19-hb21-1311-1-activity-vote-summary
Roll Call	https://leg.colorado.gov/content/hb21-1311vote13742e
Roll Call	https://leg.colorado.gov/content/hb21-1311vote139aa7
Roll Call	https://leg.colorado.gov/content/hb21-1311vote133fe9
Roll Call	https://leg.colorado.gov/content/hb21-1311vote13c02e
Roll Call	https://leg.colorado.gov/content/hb21-1311vote542183
Roll Call	https://leg.colorado.gov/content/hb21-1311vote5ba198
Roll Call	https://leg.colorado.gov/content/hb21-1311vote540251
Roll Call	https://leg.colorado.gov/content/5babb30d93c11261872586e20017f8d3-hb21-1311-0-activity-vote-summary
Roll Call	https://leg.colorado.gov/content/b24e95517b367814872586e7004df9eb-hb21-1311-0-activity-vote-summary
Roll Call	https://leg.colorado.gov/content/hb21-1311vote715259
Roll Call	https://leg.colorado.gov/content/6307cecbbcbde23b872586d500830d1f-hb21-1311-1-activity-vote-summary
Roll Call	https://leg.colorado.gov/content/6307cecbbcbde23b872586d500830d1f-hb21-1311-2-activity-vote-summary
Roll Call	https://leg.colorado.gov/content/6307cecbbcbde23b872586d500830d1f-hb21-1311-3-activity-vote-summary
Roll Call	https://leg.colorado.gov/content/hb21-1311vote568d4f
Roll Call	https://leg.colorado.gov/content/hb21-1311vote565cfc
Roll Call	https://leg.colorado.gov/content/hb21-1311vote56b2fa
Roll Call	https://leg.colorado.gov/content/hb21-1311vote1a18c7
Roll Call	https://leg.colorado.gov/content/hb21-1311vote1a2d94