---
type: "Bill"
title: "Tax Expenditure Bill Requirements"
description: "Current law requires a legislative declaration stating the intended purpose of a new tax expenditure or the intended purpose for extending an expiring tax expenditure. The act expands that law by:"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2020A"
identifier: "SB 20-021"
citation: "Colorado SB 20-021 (2020A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Adrienne Benavidez", "Jack Tate", "Marc Snyder"]
version_count: 8
action_count: 15
vote_count: 2
first_action: "2020-01-08T07:00:00+00:00"
last_action: "2020-06-30T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/0e1e0a6d-631e-4bad-9d55-e93f011dee52"
source_url: "http://leg.colorado.gov/bills/sb20-021"
source_hash: "378c7a55bcb45865b6fac2972d165a4b25395ff65d6c376abf15153f2be0a84b"
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 SB 20-021 (2020A) — Tax Expenditure Bill Requirements

Current law requires a legislative declaration stating the intended purpose of a new tax expenditure or the intended purpose for extending an expiring tax expenditure. The act expands that law by:

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2020a_sb021_h_fin_001.pdf)
2. **Engrossed (02/14/2020)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2020A/bills/2020a_021_eng.pdf)
3. **Final Act (06/19/2020)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2020A/bills/2020a_021_enr.pdf)
4. **Introduced (01/08/2020)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2020A/bills/2020a_021_01.pdf)
5. **Reengrossed (02/18/2020)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2020A/bills/2020a_021_ren.pdf)
6. **Rerevised (06/08/2020)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2020A/bills/2020a_021_rer.pdf)
7. **Revised (06/04/2020)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2020A/bills/2020a_021_rev.pdf)
8. **Signed Act (06/30/2020)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2020a_021_signed.pdf)

## Votes

- BILL — **43–21** (pass) · lower
- BILL — **25–5** (pass) · upper

## Sponsors

- Adrienne Benavidez — primary (person)
- Jack Tate — primary (person)
- Marc Snyder — primary (person)

## Timeline

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

- **2020-06-30T06:00:00+00:00** Governor Signed `executive-signature`
- **2020-06-19T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2020-06-19T06:00:00+00:00** Signed by the Speaker of the House
- **2020-06-19T06:00:00+00:00** Signed by the President of the Senate
- **2020-06-08T06:00:00+00:00** House Third Reading Passed - No Amendments `reading-3, passage`
- **2020-06-05T06:00:00+00:00** House Third Reading Laid Over Daily - No Amendments
- **2020-06-04T06:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
- **2020-06-03T06:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
- **2020-05-28T06:00:00+00:00** House Committee on Finance Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2020-02-19T07:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2020-02-18T07:00:00+00:00** Senate Third Reading Passed - No Amendments `reading-3, passage`
- **2020-02-14T07:00:00+00:00** Senate Second Reading Passed - No Amendments `reading-2`
- **2020-02-11T07:00:00+00:00** Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2020-02-06T07:00:00+00:00** Senate Committee on Finance Witness Testimony and/or Committee Discussion Only
- **2020-01-08T07:00:00+00:00** Introduced In Senate - 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/0e1e0a6d-631e-4bad-9d55-e93f011dee52`. Confidence: reported (aggregated from official Colorado legislature records).