Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
5.2 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | ||||||
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| Bill | Domestic Relations Changes Due To Federal Tax Law | Prior to the enactment of federal tax legislation in December 2017, spousal maintenance was capable of being classified as deductible by the payor spouse for federal income tax purposes and taxable income to the recipient spouse. As a result of the 2017 federal tax legislation, commencing in 2019, spousal maintenance is not deductible by the payor spouse and is not taxable income to the recipient spouse. The guideline advisory amount of maintenance in statute, and the definitions used for calculating gross income and adjusted gross income for maintenance and child support awards, reflects the anticipated tax consequences to the payor and recipient under prior law. | us/states/co | Colorado General Assembly | 2018A | HB 18-1385 | Colorado HB 18-1385 (2018A) |
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enacted |
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8 | 12 | 2 | 2018-04-12T06:00:00+00:00 | 2018-05-24T06:00:00+00:00 | openstates | ocd-bill/a798c06d-974c-41b2-9863-a6c6663a003e | http://leg.colorado.gov/bills/hb18-1385 | ac2595753bce39dede86504dfc78ec84a395b94a2c19327445ca744539b15ea6 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Colorado HB 18-1385 (2018A) — Domestic Relations Changes Due To Federal Tax Law
Prior to the enactment of federal tax legislation in December 2017, spousal maintenance was capable of being classified as deductible by the payor spouse for federal income tax purposes and taxable income to the recipient spouse. As a result of the 2017 federal tax legislation, commencing in 2019, spousal maintenance is not deductible by the payor spouse and is not taxable income to the recipient spouse. The guideline advisory amount of maintenance in statute, and the definitions used for calculating gross income and adjusted gross income for maintenance and child support awards, reflects the anticipated tax consequences to the payor and recipient under prior law.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- Committee Amendment (committee substitute) — source
- Engrossed (04/26/2018) (committee substitute) — source
- Final Act (05/16/2018) (committee substitute) — source
- Introduced (04/12/2018) (committee substitute) — source
- Reengrossed (04/27/2018) (committee substitute) — source
- Rerevised (05/04/2018) (committee substitute) — source
- Revised (05/03/2018) (committee substitute) — source
- Signed Act (05/24/2018) (committee substitute) — source
Votes
- BILL — 64–0 (pass) · upper
- BILL — 34–0 (pass) · upper
Sponsors
- Don Coram — primary (person)
- Dylan Roberts — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2018-05-24T06:00:00+00:00 Governor Signed
executive-signature - 2018-05-16T06:00:00+00:00 Sent to the Governor
executive-receipt - 2018-05-16T06:00:00+00:00 Signed by the President of the Senate
- 2018-05-16T06:00:00+00:00 Signed by the Speaker of the House
- 2018-05-04T06:00:00+00:00 Senate Third Reading Passed - No Amendments
reading-3, passage - 2018-05-03T06:00:00+00:00 Senate Second Reading Special Order - Passed - No Amendments
- 2018-05-03T06:00:00+00:00 Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole
committee-passage - 2018-04-27T06:00:00+00:00 Introduced In Senate - Assigned to Finance
introduction - 2018-04-27T06:00:00+00:00 House Third Reading Passed - No Amendments
reading-3, passage - 2018-04-26T06:00:00+00:00 House Second Reading Special Order - Passed - No Amendments
- 2018-04-24T06:00:00+00:00 House Committee on Judiciary Refer Unamended to House Committee of the Whole
referral-committee, committee-passage - 2018-04-12T06:00:00+00:00 Introduced In House - Assigned to Judiciary
introduction
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/a798c06d-974c-41b2-9863-a6c6663a003e. Confidence: reported (aggregated from official Colorado legislature records).