republic-os/legislation/us/states/co/2022a/sb-22-124.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	SALT Parity Act	The "SALT Parity Act" was enacted in 2021 and, for income tax years commencing on or after January 1, 2022, it allowed pass-through entities to elect to pay state income tax at the entity level, which allows the entity to claim an unlimited deduction at the federal level for state and local taxes paid. While this election reduces federal taxable income for the pass-through entity, it does not reduce or increase Colorado taxable income under current law based on additions and subtractions (deductions) to the state income tax.	us/states/co	Colorado General Assembly	2022A	SB 22-124	Colorado SB 22-124 (2022A)	bill		enacted	Chris Kolker David Ortiz Kevin Van Winkle Rob Woodward	12	16	6	2022-02-03T07:00:00+00:00	2022-05-16T06:00:00+00:00	openstates	ocd-bill/8127e046-e04d-48e2-84e3-b0aa8e4873f5	https://leg.colorado.gov/bills/sb22-124	1f007966cc39854b3971d0a613fa4683bb50bd1b6ef8ea458703690f3061bba1	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado SB 22-124 (2022A) — SALT Parity Act

The "SALT Parity Act" was enacted in 2021 and, for income tax years commencing on or after January 1, 2022, it allowed pass-through entities to elect to pay state income tax at the entity level, which allows the entity to claim an unlimited deduction at the federal level for state and local taxes paid. While this election reduces federal taxable income for the pass-through entity, it does not reduce or increase Colorado taxable income under current law based on additions and subtractions (deductions) to the state income tax.

Version chain

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

1. Committee Amendment (committee substitute) — source
2. Engrossed (04/26/2022) (committee substitute) — source
3. Final Act (05/11/2022) (committee substitute) — source
4. Introduced (02/03/2022) (committee substitute) — source
5. PA1 (02/24/2022) (committee substitute) — source
6. PA2 (04/26/2022) (committee substitute) — source
7. PA3 (05/04/2022) (committee substitute) — source
8. PA4 (05/05/2022) (committee substitute) — source
9. Reengrossed (04/27/2022) (committee substitute) — source
10. Rerevised (05/10/2022) (committee substitute) — source
11. Revised (05/05/2022) (committee substitute) — source
12. Signed Act (05/16/2022) (committee substitute) — source

Votes

• REPASS — 35–0 (pass) · upper
• AMD — 64–1 (pass) · lower
• PERM — 62–3 (pass) · lower
• CONCUR — 35–0 (pass) · upper
• BILL — 59–6 (pass) · lower
• BILL — 33–0 (pass) · upper

Sponsors

• Chris Kolker — primary (person)
• David Ortiz — primary (person)
• Kevin Van Winkle — primary (person)
• Rob Woodward — primary (person)

Timeline

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

• 2022-05-16T06:00:00+00:00 Governor Signed executive-signature
• 2022-05-11T06:00:00+00:00 Sent to the Governor executive-receipt
• 2022-05-11T06:00:00+00:00 Signed by the Speaker of the House
• 2022-05-11T06:00:00+00:00 Signed by the President of the Senate
• 2022-05-10T06:00:00+00:00 Senate Considered House Amendments - Result was to Concur - Repass
• 2022-05-10T06:00:00+00:00 House Third Reading Passed with Amendments - Floor passage, reading-3
• 2022-05-06T06:00:00+00:00 House Third Reading Laid Over Daily - No Amendments
• 2022-05-05T06:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee
• 2022-05-05T06:00:00+00:00 House Committee on Appropriations Refer Amended to House Committee of the Whole committee-passage, referral-committee
• 2022-05-04T06:00:00+00:00 House Committee on Business Affairs & Labor Refer Amended to Appropriations referral-committee
• 2022-04-27T06:00:00+00:00 Introduced In House - Assigned to Business Affairs & Labor introduction
• 2022-04-27T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2022-04-26T06:00:00+00:00 Senate Second Reading Special Order - Passed with Amendments - Committee, Floor
• 2022-04-26T06:00:00+00:00 Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole committee-passage
• 2022-02-23T07:00:00+00:00 Senate Committee on Finance Refer Amended to Appropriations referral-committee
• 2022-02-03T07:00:00+00:00 Introduced In Senate - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/8127e046-e04d-48e2-84e3-b0aa8e4873f5. Confidence: reported (aggregated from official Colorado legislature records).