republic-os/legislation/us/states/co/2019a/sb-19-233.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	Holding Company Income Tax Combined Report	Income tax - combined reporting. Two or more corporations controlled by the same interests are required to file a combined report in certain instances for apportioning income for Colorado income tax purposes. The Colorado court of appeals recently interpreted existing law to exclude all holding companies purportedly without property or payroll from combined reports. The act clarifies that only corporations with property and payroll located outside the United States are excluded from a combined report. The act further clarifies when the treatment of the activities of a partnership is treated as the activity of a member of an affiliated group of corporations. The act requires the department of revenue to convene a stakeholder working group to discuss and report on issues related to combined tax reporting.(Note: This summary applies to this bill as enacted.)	us/states/co	Colorado General Assembly	2019A	SB 19-233	Colorado SB 19-233 (2019A)	bill		enacted	Marc Snyder Matt Gray Pete Lee	8	15	4	2019-04-02T06:00:00+00:00	2019-05-31T06:00:00+00:00	openstates	ocd-bill/c22d2dbe-de1b-4eef-80a1-7aad0da8bf6a	http://leg.colorado.gov/bills/sb19-233	b5582dabd50c50d9051fc50feb811568e7994270feb13ac25c46bcffc6100170	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado SB 19-233 (2019A) — Holding Company Income Tax Combined Report

Income tax - combined reporting. Two or more corporations controlled by the same interests are required to file a combined report in certain instances for apportioning income for Colorado income tax purposes. The Colorado court of appeals recently interpreted existing law to exclude all holding companies purportedly without property or payroll from combined reports. The act clarifies that only corporations with property and payroll located outside the United States are excluded from a combined report. The act further clarifies when the treatment of the activities of a partnership is treated as the activity of a member of an affiliated group of corporations. The act requires the department of revenue to convene a stakeholder working group to discuss and report on issues related to combined tax reporting.(Note: This summary applies to this bill as enacted.)

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 (05/21/2019) (committee substitute) — source
4. Introduced (04/02/2019) (committee substitute) — source
5. Reengrossed (04/27/2019) (committee substitute) — source
6. Rerevised (05/02/2019) (committee substitute) — source
7. Revised (05/01/2019) (committee substitute) — source
8. Signed Act (05/31/2019) (committee substitute) — source

Votes

• REPASS — 19–16 (pass) · lower
• BILL — 39–24 (pass) · lower
• CONCUR — 35–0 (pass) · lower
• BILL — 19–15 (pass) · lower

Sponsors

• Marc Snyder — primary (person)
• Matt Gray — primary (person)
• Pete Lee — primary (person)

Timeline

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

• 2019-05-31T06:00:00+00:00 Governor Signed executive-signature
• 2019-05-21T06:00:00+00:00 Sent to the Governor executive-receipt
• 2019-05-21T06:00:00+00:00 Signed by the Speaker of the House
• 2019-05-21T06:00:00+00:00 Signed by the President of the Senate
• 2019-05-02T06:00:00+00:00 Senate Considered House Amendments - Result was to Concur - Repass
• 2019-05-02T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2019-05-01T06:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee, Floor
• 2019-04-30T06:00:00+00:00 House Second Reading Laid Over Daily - No Amendments
• 2019-04-30T06:00:00+00:00 House Committee on Appropriations Refer Unamended to House Committee of the Whole referral-committee, committee-passage
• 2019-04-29T06:00:00+00:00 Introduced In House - Assigned to Appropriations introduction
• 2019-04-27T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2019-04-26T06:00:00+00:00 Senate Second Reading Passed - No Amendments reading-2
• 2019-04-23T06:00:00+00:00 Senate Committee on Finance Refer Unamended to Senate Committee of the Whole referral-committee, committee-passage
• 2019-04-16T06:00:00+00:00 Senate Committee on Finance Lay Over Unamended - Amendment(s) Failed
• 2019-04-02T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/c22d2dbe-de1b-4eef-80a1-7aad0da8bf6a. Confidence: reported (aggregated from official Colorado legislature records).