---
type: "Bill"
title: "Film Incentive Tax Credit"
description: "The act adds established payments to personal services corporations as a qualified local expenditure (expenditure) for the purpose of qualifying for the film incentive income tax credit (credit), removes a condition that the credit is available only in years that the amount of state revenues are in excess of the limitation of state fiscal year spending by at least $50 million, and extends the deadline from February 4, 2025, to July 1, 2028, for a tax credit effectiveness study to be submitted to the finance committees of the house of representatives and the senate."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2024A"
identifier: "HB 24-1358"
citation: "Colorado HB 24-1358 (2024A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kyle Mullica", "Leslie Herod", "Marc Snyder", "Mark Baisley"]
version_count: 9
action_count: 15
vote_count: 2
first_action: "2024-03-04T07:00:00+00:00"
last_action: "2024-05-28T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/42a3096a-d26f-428a-ac72-c0ab77106ff3"
source_url: "https://leg.colorado.gov/bills/hb24-1358"
source_hash: "6f6e0aec735675956c0961926641cd390437ab63ed0cd6d826c3a75e8a6003a4"
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 24-1358 (2024A) — Film Incentive Tax Credit

The act adds established payments to personal services corporations as a qualified local expenditure (expenditure) for the purpose of qualifying for the film incentive income tax credit (credit), removes a condition that the credit is available only in years that the amount of state revenues are in excess of the limitation of state fiscal year spending by at least $50 million, and extends the deadline from February 4, 2025, to July 1, 2028, for a tax credit effectiveness study to be submitted to the finance committees of the house of representatives and the senate.

## 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/2024a_hb1358_s_app_003.pdf)
2. **Engrossed (04/25/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1358_eng.pdf)
3. **Final Act (05/16/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1358_enr.pdf)
4. **Introduced (03/04/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1358_01.pdf)
5. **PA1 (04/25/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1358_h_app_01.pdf)
6. **Reengrossed (04/26/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1358_ren.pdf)
7. **Rerevised (05/08/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1358_rer.pdf)
8. **Revised (05/07/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1358_rev.pdf)
9. **Signed Act (05/28/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2024a_1358_signed.pdf)

## Votes

- BILL — **47–16** (pass) · lower
- BILL — **25–8** (pass) · upper

## Sponsors

- Kyle Mullica — primary (person)
- Leslie Herod — primary (person)
- Marc Snyder — primary (person)
- Mark Baisley — primary (person)

## Timeline

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

- **2024-05-28T06:00:00+00:00** Governor Signed `executive-signature`
- **2024-05-16T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2024-05-16T06:00:00+00:00** Signed by the President of the Senate
- **2024-05-16T06:00:00+00:00** Signed by the Speaker of the House
- **2024-05-08T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2024-05-07T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
- **2024-05-06T06:00:00+00:00** Senate Second Reading Special Order - Laid Over to 05/07/2024 - No Amendments
- **2024-05-04T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2024-04-30T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2024-04-29T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2024-04-26T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2024-04-25T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee, Floor
- **2024-04-25T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2024-03-21T06:00:00+00:00** House Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2024-03-04T07:00:00+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/42a3096a-d26f-428a-ac72-c0ab77106ff3`. Confidence: reported (aggregated from official Colorado legislature records).