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-23-1277.md

@@ -0,0 +1,82 @@
+---
+type: "Bill"
+title: "Reporting Adjustments To Taxable Income"
+description: "The act changes how pass-through entities may elect to pay taxes, specifies how to report and account for adjustments to federal taxable income, and changes the due date for filing a C-corporation income tax return."
+jurisdiction: "us/states/co"
+legislature: "Colorado General Assembly"
+session: "2023A"
+identifier: "HB 23-1277"
+citation: "Colorado HB 23-1277 (2023A)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Bob Marshall", "Chris Kolker", "Jim Smallwood", "Rick Taggart"]
+version_count: 8
+action_count: 15
+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/958962ee-d042-41b2-ae18-a127e52047ee"
+source_url: "https://leg.colorado.gov/bills/hb23-1277"
+source_hash: "c22ed0d947b669e0846e23fb31df07d0da70671b91d90656bf526c010a94465f"
+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 23-1277 (2023A) — Reporting Adjustments To Taxable Income
+
+The act changes how pass-through entities may elect to pay taxes, specifies how to report and account for adjustments to federal taxable income, and changes the due date for filing a C-corporation income tax return.
+
+## 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_hb1277_s_app_001.pdf)
+2. **Engrossed (04/21/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1277_eng.pdf)
+3. **Final Act (05/17/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1277_enr.pdf)
+4. **Introduced (03/30/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1277_01.pdf)
+5. **Reengrossed (04/24/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1277_ren.pdf)
+6. **Rerevised (05/06/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1277_rer.pdf)
+7. **Revised (05/05/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1277_rev.pdf)
+8. **Signed Act (06/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_1277_signed.pdf)
+
+## Votes
+
+- BILL — **34–0** (pass) · upper
+- BILL — **63–0** (pass) · lower
+
+## Sponsors
+
+- Bob Marshall — primary (person)
+- Chris Kolker — primary (person)
+- Jim Smallwood — primary (person)
+- Rick Taggart — 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
+- **2023-05-06T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
+- **2023-05-05T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
+- **2023-05-05T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
+- **2023-05-02T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
+- **2023-04-25T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
+- **2023-04-24T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
+- **2023-04-21T06:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
+- **2023-04-20T06:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
+- **2023-04-18T06:00:00+00:00** House Committee on Appropriations Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
+- **2023-04-10T06:00:00+00:00** House Committee on Finance Refer Unamended to Appropriations `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/958962ee-d042-41b2-ae18-a127e52047ee`. Confidence: reported (aggregated from official Colorado legislature records).
+