---
type: "Bill"
title: "Continuation Of Child Care Contribution Tax Credit"
description: "For income tax years commencing prior to January 1, 2025, a taxpayer who makes a monetary contribution to promote child care in the state is allowed an income tax credit that is equal to 50% of the total value of the contribution. The act extends the credit for 3 years."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2023A"
identifier: "HB 23-1091"
citation: "Colorado HB 23-1091 (2023A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cathy Kipp", "Janice Marchman", "Janice Rich", "Rose Pugliese"]
version_count: 10
action_count: 14
vote_count: 2
first_action: "2023-01-19T07:00:00+00:00"
last_action: "2023-05-23T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/185591f4-a536-4732-ab5a-d9f3ba31c5e9"
source_url: "https://leg.colorado.gov/bills/hb23-1091"
source_hash: "8fcba0d10bca1ced7d6fc3ebba32952eca55a296732ca6f116df59f284c97997"
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 23-1091 (2023A) — Continuation Of Child Care Contribution Tax Credit

For income tax years commencing prior to January 1, 2025, a taxpayer who makes a monetary contribution to promote child care in the state is allowed an income tax credit that is equal to 50% of the total value of the contribution. The act extends the credit for 3 years.

## 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_hb1091_s_app_003.pdf)
2. **Engrossed (04/14/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1091_eng.pdf)
3. **Final Act (05/22/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1091_enr.pdf)
4. **Introduced (01/19/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1091_01.pdf)
5. **PA1 (02/03/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1091_h_fin_01.pdf)
6. **PA2 (04/14/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1091_h_fin_app_01.pdf)
7. **Reengrossed (04/15/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1091_ren.pdf)
8. **Rerevised (05/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1091_rer.pdf)
9. **Revised (04/28/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1091_rev.pdf)
10. **Signed Act (05/23/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_1091_signed.pdf)

## Votes

- BILL — **33–1** (pass) · upper
- BILL — **60–2** (pass) · lower

## Sponsors

- Cathy Kipp — primary (person)
- Janice Marchman — primary (person)
- Janice Rich — primary (person)
- Rose Pugliese — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-05-23T06:00:00+00:00** Governor Signed `executive-signature`
- **2023-05-22T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2023-05-22T06:00:00+00:00** Signed by the President of the Senate
- **2023-05-22T06:00:00+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 Special Order - Passed - No Amendments
- **2023-04-28T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2023-04-25T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2023-04-17T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2023-04-15T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2023-04-14T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee, Floor
- **2023-04-14T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2023-02-02T07:00:00+00:00** House Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2023-01-19T07:00:00+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/185591f4-a536-4732-ab5a-d9f3ba31c5e9`. Confidence: reported (aggregated from official Colorado legislature records).