republic-os/legislation/us/states/co/2022a/hb-22-1418.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	Extension Of Certain Unused Tax Credits	The act allows a taxpayer who operates in a strategic industry disproportionately impacted by the COVID-19 pandemic and who experienced significant financial hardship due to the COVID-19 pandemic to apply to the economic development commission (commission) for a 5-year extension of the allowable carry-forward period for unused Colorado job growth incentive tax credits and unused enterprise zone tax credits that would otherwise expire between January 1, 2021, and December 31, 2025; except that the tax credit for contributions to enterprise zone administrators to implement economic development plans is not eligible for the 5-year carry-forward extension. The act requires the commission, in consultation with the office of economic development, to establish a process for accepting, reviewing, and approving one-time applications by taxpayers for the extended carry-forward period on a first come, first served, rolling basis subject to taxpayers meeting certain eligibility requirements, which, in the commission's discretion, may include additional economic development commitments to the state. The act caps the total amount of tax credits allowed to be carried forward in the extended period at zero dollars for the first 2 years in the 5-year period, $10 million for the third year, and $15 million per year for the fourth and fifth years.	us/states/co	Colorado General Assembly	2022A	HB 22-1418	Colorado HB 22-1418 (2022A)	bill		enacted	Chris Hansen Julie McCluskie Leslie Herod Rachel Zenzinger	10	14	2	2022-05-05T06:00:00+00:00	2022-06-07T06:00:00+00:00	openstates	ocd-bill/6e8bd177-89ea-40f3-8e5e-dc174add570b	https://leg.colorado.gov/bills/hb22-1418	c3a7d18c27e7bd2aa1e0b8b7d9bcde37470067507e3f675961a46531afa9986d	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 22-1418 (2022A) — Extension Of Certain Unused Tax Credits

The act allows a taxpayer who operates in a strategic industry disproportionately impacted by the COVID-19 pandemic and who experienced significant financial hardship due to the COVID-19 pandemic to apply to the economic development commission (commission) for a 5-year extension of the allowable carry-forward period for unused Colorado job growth incentive tax credits and unused enterprise zone tax credits that would otherwise expire between January 1, 2021, and December 31, 2025; except that the tax credit for contributions to enterprise zone administrators to implement economic development plans is not eligible for the 5-year carry-forward extension. The act requires the commission, in consultation with the office of economic development, to establish a process for accepting, reviewing, and approving one-time applications by taxpayers for the extended carry-forward period on a first come, first served, rolling basis subject to taxpayers meeting certain eligibility requirements, which, in the commission's discretion, may include additional economic development commitments to the state. The act caps the total amount of tax credits allowed to be carried forward in the extended period at zero dollars for the first 2 years in the 5-year period, $10 million for the third year, and $15 million per year for the fourth and fifth years.

Version chain

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

1. Committee Amendment (committee substitute) — source
2. Engrossed (05/09/2022) (committee substitute) — source
3. Final Act (05/25/2022) (committee substitute) — source
4. Introduced (05/05/2022) (committee substitute) — source
5. PA1 (05/09/2022) (committee substitute) — source
6. PA2 (05/09/2022) (committee substitute) — source
7. Reengrossed (05/10/2022) (committee substitute) — source
8. Rerevised (05/11/2022) (committee substitute) — source
9. Revised (05/10/2022) (committee substitute) — source
10. Signed Act (06/07/2022) (committee substitute) — source

Votes

• BILL — 60–5 (pass) · lower
• BILL — 33–2 (pass) · upper

Sponsors

• Chris Hansen — primary (person)
• Julie McCluskie — primary (person)
• Leslie Herod — primary (person)
• Rachel Zenzinger — primary (person)

Timeline

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

• 2022-06-07T06:00:00+00:00 Governor Signed executive-signature
• 2022-05-25T06:00:00+00:00 Sent to the Governor executive-receipt
• 2022-05-25T06:00:00+00:00 Signed by the President of the Senate
• 2022-05-23T06:00:00+00:00 Signed by the Speaker of the House
• 2022-05-11T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2022-05-10T06:00:00+00:00 Senate Second Reading Special Order - Passed - No Amendments
• 2022-05-10T06:00:00+00:00 Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole committee-passage
• 2022-05-10T06:00:00+00:00 Senate Committee on Finance Refer Unamended to Appropriations referral-committee
• 2022-05-10T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
• 2022-05-10T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2022-05-09T06:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee
• 2022-05-09T06:00:00+00:00 House Committee on Appropriations Refer Amended to House Committee of the Whole committee-passage, referral-committee
• 2022-05-06T06:00:00+00:00 House Committee on Finance Refer Amended to Appropriations referral-committee
• 2022-05-05T06:00:00+00:00 Introduced In House - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/6e8bd177-89ea-40f3-8e5e-dc174add570b. Confidence: reported (aggregated from official Colorado legislature records).