Legislation: batch A — AK AL AR AZ CO CT DE GA HI IA ID

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/co/2023a/hb-23-1275.md

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+---
+type: "Bill"
+title: "Modification Of The Film Production Incentive"
+description: "The act modifies the definition of \"qualified local expenditure\" for purposes of the performance-based incentive for film production in Colorado to include payment by a production company to a personal services corporation to pay the wages or salaries of an employee-owner of the personal service corporation. \"Personal service corporation\" and \"employee-owner of a personal service corporation\" have the same meaning as set forth in the internal revenue code. A payment by a production company to a personal service corporation is a qualified local expenditure only if the production company documents the payment in an information income tax return. Payments in excess of $1 million per calendar year per personal service corporation are excluded from the calculation of the performance-based incentive. The changes related to the definition of employee and withholding requirements made in the act apply to income tax years commencing on or after January 1, 2024."
+jurisdiction: "us/states/co"
+legislature: "Colorado General Assembly"
+session: "2023A"
+identifier: "HB 23-1275"
+citation: "Colorado HB 23-1275 (2023A)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Dylan Roberts", "Ron Weinberg", "William Lindstedt"]
+version_count: 9
+action_count: 12
+vote_count: 2
+first_action: "2023-03-30T06:00:00+00:00"
+last_action: "2023-06-01T06:00:00+00:00"
+source: "openstates"
+source_identifier: "ocd-bill/0b669e8b-6a71-44fd-8b69-f4fd6652bf83"
+source_url: "https://leg.colorado.gov/bills/hb23-1275"
+source_hash: "068b4dd1cd8fc5cbf81438f9b51f1649a2d760e6031565d21e2069da533719f0"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-co"]
+---
+
+# Colorado HB 23-1275 (2023A) — Modification Of The Film Production Incentive
+
+The act modifies the definition of "qualified local expenditure" for purposes of the performance-based incentive for film production in Colorado to include payment by a production company to a personal services corporation to pay the wages or salaries of an employee-owner of the personal service corporation. "Personal service corporation" and "employee-owner of a personal service corporation" have the same meaning as set forth in the internal revenue code. A payment by a production company to a personal service corporation is a qualified local expenditure only if the production company documents the payment in an information income tax return. Payments in excess of $1 million per calendar year per personal service corporation are excluded from the calculation of the performance-based incentive. The changes related to the definition of employee and withholding requirements made in the act apply to income tax years commencing on or after January 1, 2024.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_hb1275_s_fin_001.pdf)
+2. **Engrossed (04/13/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_eng.pdf)
+3. **Final Act (05/17/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_enr.pdf)
+4. **Introduced (03/30/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_01.pdf)
+5. **PA1 (04/11/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_h_fin_01.pdf)
+6. **Reengrossed (04/14/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_ren.pdf)
+7. **Rerevised (05/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_rer.pdf)
+8. **Revised (04/28/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_rev.pdf)
+9. **Signed Act (06/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_1275_signed.pdf)
+
+## Votes
+
+- BILL — **25–10** (pass) · upper
+- BILL — **49–15** (pass) · lower
+
+## Sponsors
+
+- Dylan Roberts — primary (person)
+- Ron Weinberg — primary (person)
+- William Lindstedt — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2023-06-01T06:00:00+00:00** Governor Signed `executive-signature`
+- **2023-05-17T06:00:00+00:00** Sent to the Governor `executive-receipt`
+- **2023-05-17T06:00:00+00:00** Signed by the President of the Senate
+- **2023-05-17T06:00:00+00:00** Signed by the Speaker of the House
+- **2023-05-01T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
+- **2023-04-28T06:00:00+00:00** Senate Second Reading Passed - No Amendments `reading-2`
+- **2023-04-25T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
+- **2023-04-17T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
+- **2023-04-14T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
+- **2023-04-13T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
+- **2023-04-10T06:00:00+00:00** House Committee on Finance Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
+- **2023-03-30T06:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0b669e8b-6a71-44fd-8b69-f4fd6652bf83`. Confidence: reported (aggregated from official Colorado legislature records).
+