republic-os/legislation/us/states/co/2019a/hb-19-1005.md

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
Bill	Income Tax Credit For Early Childhood Educators	Income tax - tax credit - eligible early childhood educators. The act provides a refundable income tax credit to an eligible early childhood educator with a federal adjusted gross income less than or equal to $75,000 for an individual filing a single return, or less than or equal to $85,000 for an individual filing a joint return, who, for at least 6 months of the taxable year for which the credit is claimed, holds an early childhood professional credential and is either the licensee of an eligible program or employed by an eligible program. The act specifies that an eligible program means either an early childhood education program or a licensed family child care home and the eligible program must have held at least a level 2 quality rating under the Colorado shines quality rating and improvement system for the income tax year for which the credit is claimed and, for the income tax year for which the credit is claimed, either have fiscal agreements with the Colorado child care assistance program or be a program that meets the federal early head start or head start standards. The amount of the credit is dependent on the eligible early childhood educator's credentialing level and is annually adjusted for inflation. The department of human services is required to provide to the department of revenue an annual report of each individual who held an early childhood professional credential during the previous calendar year for which the income tax credit is allowed.	us/states/co	Colorado General Assembly	2019A	HB 19-1005	Colorado HB 19-1005 (2019A)	bill		enacted	James Wilson Janet Buckner Kevin Priola Nancy Todd	9	15	2	2019-01-04T07:00:00+00:00	2019-05-13T06:00:00+00:00	openstates	ocd-bill/a3a4612c-6537-47fc-b429-dd047b1295d7	http://leg.colorado.gov/bills/hb19-1005	7e1d833a2cf948ff3fd7f91c54bc41b3269e05684cf1ea87b59a5b24b54440bd	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 19-1005 (2019A) — Income Tax Credit For Early Childhood Educators

Income tax - tax credit - eligible early childhood educators. The act provides a refundable income tax credit to an eligible early childhood educator with a federal adjusted gross income less than or equal to $75,000 for an individual filing a single return, or less than or equal to $85,000 for an individual filing a joint return, who, for at least 6 months of the taxable year for which the credit is claimed, holds an early childhood professional credential and is either the licensee of an eligible program or employed by an eligible program. The act specifies that an eligible program means either an early childhood education program or a licensed family child care home and the eligible program must have held at least a level 2 quality rating under the Colorado shines quality rating and improvement system for the income tax year for which the credit is claimed and, for the income tax year for which the credit is claimed, either have fiscal agreements with the Colorado child care assistance program or be a program that meets the federal early head start or head start standards. The amount of the credit is dependent on the eligible early childhood educator's credentialing level and is annually adjusted for inflation. The department of human services is required to provide to the department of revenue an annual report of each individual who held an early childhood professional credential during the previous calendar year for which the income tax credit is allowed.

Version chain

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

1. Committee Amendment (committee substitute) — source
2. Engrossed (04/26/2019) (committee substitute) — source
3. Final Act (05/13/2019) (committee substitute) — source
4. Introduced (01/04/2019) (committee substitute) — source
5. PA1 (04/26/2019) (committee substitute) — source
6. Reengrossed (04/27/2019) (committee substitute) — source
7. Rerevised (05/03/2019) (committee substitute) — source
8. Revised (05/02/2019) (committee substitute) — source
9. Signed Act (05/13/2019) (committee substitute) — source

Votes

• BILL — 46–15 (pass) · upper
• BILL — 24–11 (pass) · upper

Sponsors

• James Wilson — primary (person)
• Janet Buckner — primary (person)
• Kevin Priola — primary (person)
• Nancy Todd — primary (person)

Timeline

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

• 2019-05-13T06:00:00+00:00 Governor Signed executive-signature
• 2019-05-13T06:00:00+00:00 Sent to the Governor executive-receipt
• 2019-05-13T06:00:00+00:00 Signed by the President of the Senate
• 2019-05-13T06:00:00+00:00 Signed by the Speaker of the House
• 2019-05-03T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2019-05-02T06:00:00+00:00 Senate Second Reading Special Order - Passed - No Amendments
• 2019-05-01T06:00:00+00:00 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole referral-committee, committee-passage
• 2019-04-30T06:00:00+00:00 Senate Committee on Finance Refer Unamended to Appropriations referral-committee
• 2019-04-29T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
• 2019-04-27T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2019-04-26T06:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee, Floor
• 2019-04-26T06:00:00+00:00 House Committee on Appropriations Refer Amended to House Committee of the Whole referral-committee, committee-passage
• 2019-01-28T07:00:00+00:00 House Committee on Finance Refer Unamended to Appropriations referral-committee
• 2019-01-22T07:00:00+00:00 House Committee on Education Refer Unamended to Finance referral-committee
• 2019-01-04T07:00:00+00:00 Introduced In House - Assigned to Education + Finance + Appropriations introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/a3a4612c-6537-47fc-b429-dd047b1295d7. Confidence: reported (aggregated from official Colorado legislature records).