---
type: "Bill"
title: "Identical TABOR Refund"
description: "The act changes the refund mechanism for state revenues that exceed the state's fiscal year spending limit (TABOR refunds). Before passage of the act, 3 refund mechanisms for TABOR refunds applied for the 2022-23 state fiscal year:"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2023B"
identifier: "SB 23B-003"
citation: "Colorado SB 23B-003 (2023B)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Janice Marchman", "Javier Mabrey", "Nick Hinrichsen", "Ruby Dickson"]
version_count: 8
action_count: 13
vote_count: 2
first_action: "2023-11-17T07:00:00+00:00"
last_action: "2023-11-20T07:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/85d3dbf1-f4a2-4e8a-8c96-27ee50acaf73"
source_url: "https://leg.colorado.gov/bills/sb23b-003"
source_hash: "86b30c7bb7e400a68fd92b57178c14d032b818f3710bf306895552e842c46bc0"
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 23B-003 (2023B) — Identical TABOR Refund

The act changes the refund mechanism for state revenues that exceed the state's fiscal year spending limit (TABOR refunds). Before passage of the act, 3 refund mechanisms for TABOR refunds applied for the 2022-23 state fiscal year:

## 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/2023b_sb003_h_fin_001.pdf)
2. **Engrossed (11/18/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023B/bills/2023b_003_eng.pdf)
3. **Final Act (11/20/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023B/bills/2023b_003_enr.pdf)
4. **Introduced (11/17/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023B/bills/2023b_003_01.pdf)
5. **Reengrossed (11/19/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023B/bills/2023b_003_ren.pdf)
6. **Rerevised (11/20/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023B/bills/2023b_003_rer.pdf)
7. **Revised (11/19/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023B/bills/2023b_003_rev.pdf)
8. **Signed Act (11/20/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023b_003_signed.pdf)

## Votes

- BILL — **21–12** (pass) · upper
- BILL — **42–18** (pass) · lower

## Sponsors

- Janice Marchman — primary (person)
- Javier Mabrey — primary (person)
- Nick Hinrichsen — primary (person)
- Ruby Dickson — primary (person)

## Timeline

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

- **2023-11-20T07:00:00+00:00** Governor Signed `executive-signature`
- **2023-11-20T07:00:00+00:00** Sent to the Governor `executive-receipt`
- **2023-11-20T07:00:00+00:00** Signed by the Speaker of the House
- **2023-11-20T07:00:00+00:00** Signed by the President of the Senate
- **2023-11-20T07:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2023-11-19T07:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
- **2023-11-19T07:00:00+00:00** House Committee on Finance Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2023-11-19T07:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2023-11-19T07:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2023-11-18T07:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Floor
- **2023-11-17T07:00:00+00:00** Senate Second Reading Special Order - Laid Over Daily - No Amendments
- **2023-11-17T07:00:00+00:00** Senate Committee on State, Veterans, & Military Affairs Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2023-11-17T07:00:00+00:00** Introduced In Senate - Assigned to State, Veterans, & Military Affairs `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/85d3dbf1-f4a2-4e8a-8c96-27ee50acaf73`. Confidence: reported (aggregated from official Colorado legislature records).