---
type: "Bill"
title: "Deductions for Net Sports Betting Proceeds"
description: "As approved by voters in 2019, a tax of 10% is imposed on net sports betting proceeds. For the purpose of calculating its net sports betting proceeds, a sports betting operator or internet sports betting operator (sports betting operator) has been allowed to deduct all payments to players, all federal excise taxes paid, and a certain percentage of free bets placed by players as follows:"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2025A"
identifier: "HB 25-1311"
citation: "Colorado HB 25-1311 (2025A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Dylan Roberts", "Julie McCluskie", "Matt Soper"]
version_count: 11
action_count: 17
vote_count: 4
first_action: "2025-03-28T06:00:00+00:00"
last_action: "2025-05-15T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/b51878cd-644f-46b3-b328-c536f6fdaf3b"
source_url: "https://leg.colorado.gov/bills/hb25-1311"
source_hash: "52fa86e620b50ba67cd1f535809f71dbb54ff52b5236258ac6b1a2363720c288"
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 25-1311 (2025A) — Deductions for Net Sports Betting Proceeds

As approved by voters in 2019, a tax of 10% is imposed on net sports betting proceeds. For the purpose of calculating its net sports betting proceeds, a sports betting operator or internet sports betting operator (sports betting operator) has been allowed to deduct all payments to players, all federal excise taxes paid, and a certain percentage of free bets placed by players as follows:

## 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/2025a_hb1311_s_app_004.pdf)
2. **Engrossed (04/25/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_eng.pdf)
3. **Final Act (05/12/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_enr.pdf)
4. **Introduced (03/28/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_01.pdf)
5. **PA1 (04/23/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_h_fin_01.pdf)
6. **PA2 (04/25/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_h_fin_app_01.pdf)
7. **PA3 (05/01/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_s_fin_01.pdf)
8. **Reengrossed (04/28/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_ren.pdf)
9. **Rerevised (05/06/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_rer.pdf)
10. **Revised (05/02/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_rev.pdf)
11. **Signed Act (05/15/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2025a_1311_signed.pdf)

## Votes

- BILL — **28–7** (pass) · upper
- REPASS — **52–11** (pass) · lower
- BILL — **52–13** (pass) · lower
- CONCUR — **54–9** (pass) · lower

## Sponsors

- Dylan Roberts — primary (person)
- Julie McCluskie — primary (person)
- Matt Soper — primary (person)
- A. Boesenecker — cosponsor (person)
- C. Clifford — cosponsor (person)
- C. Kipp — cosponsor (person)
- J. Amabile — cosponsor (person)
- J. Bacon — cosponsor (person)
- J. Bridges — cosponsor (person)
- K. McCormick — cosponsor (person)
- L. Smith — cosponsor (person)
- M. Duran — cosponsor (person)
- M. Snyder — cosponsor (person)
- M. Weissman — cosponsor (person)
- S. Woodrow — cosponsor (person)
- Y. Zokaie — cosponsor (person)

## Timeline

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

- **2025-05-15T06:00:00+00:00** Governor Signed `executive-signature`
- **2025-05-12T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2025-05-12T06:00:00+00:00** Signed by the President of the Senate
- **2025-05-12T06:00:00+00:00** Signed by the Speaker of the House
- **2025-05-07T06:00:00+00:00** House Considered Senate Amendments - Result was to Concur - Repass
- **2025-05-06T06:00:00+00:00** House Considered Senate Amendments - Result was to Laid Over Daily
- **2025-05-06T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2025-05-05T06:00:00+00:00** Senate Third Reading Laid Over Daily - No Amendments
- **2025-05-02T06:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Committee
- **2025-05-02T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2025-05-01T06:00:00+00:00** Senate Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2025-04-29T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2025-04-28T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2025-04-25T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
- **2025-04-25T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2025-04-21T06:00:00+00:00** House Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2025-03-28T06:00:00+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/b51878cd-644f-46b3-b328-c536f6fdaf3b`. Confidence: reported (aggregated from official Colorado legislature records).