republic-os/legislation/us/states/co/2023a/hb-23-1240.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	Sales Use Tax Exemption Wildfire Disaster Construction	The act creates a sales and use tax exemption for construction and building materials used directly in rebuilding or repairing a residential structure damaged or destroyed by a declared wildfire disaster in calendar year 2020, 2021, or 2022 (wildfire rebuild exemption). In addition to the state sales and use tax, the wildfire rebuild exemption extends to the sales and use taxes levied by the regional transportation district and the scientific and cultural facilities district. The exemption does not apply to the sales or use taxes levied by any other local government, including any city, town, county, special purpose district, or limited purpose governmental entity. The exemption is to be administered by the department of revenue (department) solely as a refund allowed to qualified homeowners. To be qualified, a homeowner must certify that:	us/states/co	Colorado General Assembly	2023A	HB 23-1240	Colorado HB 23-1240 (2023A)	bill		enacted	Judy Amabile Kyle Brown Steve Fenberg	11	17	4	2023-03-11T07:00:00+00:00	2023-05-12T06:00:00+00:00	openstates	ocd-bill/d43664a0-83f5-4bfb-a4d1-fed16a10ac25	https://leg.colorado.gov/bills/hb23-1240	31c1d06cf350cec6ccd3b7ee3b851fd5b9a6b9de4b3c870b7524315ac711bf10	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 23-1240 (2023A) — Sales Use Tax Exemption Wildfire Disaster Construction

The act creates a sales and use tax exemption for construction and building materials used directly in rebuilding or repairing a residential structure damaged or destroyed by a declared wildfire disaster in calendar year 2020, 2021, or 2022 (wildfire rebuild exemption). In addition to the state sales and use tax, the wildfire rebuild exemption extends to the sales and use taxes levied by the regional transportation district and the scientific and cultural facilities district. The exemption does not apply to the sales or use taxes levied by any other local government, including any city, town, county, special purpose district, or limited purpose governmental entity. The exemption is to be administered by the department of revenue (department) solely as a refund allowed to qualified homeowners. To be qualified, a homeowner must certify that:

Version chain

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

1. Committee Amendment (committee substitute) — source
2. Engrossed (04/20/2023) (committee substitute) — source
3. Final Act (05/10/2023) (committee substitute) — source
4. Introduced (03/11/2023) (committee substitute) — source
5. PA1 (04/18/2023) (committee substitute) — source
6. PA2 (05/03/2023) (committee substitute) — source
7. PA3 (05/04/2023) (committee substitute) — source
8. Reengrossed (04/21/2023) (committee substitute) — source
9. Rerevised (05/05/2023) (committee substitute) — source
10. Revised (05/04/2023) (committee substitute) — source
11. Signed Act (05/12/2023) (committee substitute) — source

Votes

• CONCUR — 57–7 (pass) · lower
• REPASS — 51–13 (pass) · lower
• BILL — 24–11 (pass) · upper
• BILL — 44–16 (pass) · lower

Sponsors

• Judy Amabile — primary (person)
• Kyle Brown — primary (person)
• Steve Fenberg — primary (person)

Timeline

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

• 2023-05-12T06:00:00+00:00 Governor Signed executive-signature
• 2023-05-11T06:00:00+00:00 Sent to the Governor executive-receipt
• 2023-05-10T06:00:00+00:00 Signed by the President of the Senate
• 2023-05-10T06:00:00+00:00 Signed by the Speaker of the House
• 2023-05-07T06:00:00+00:00 House Considered Senate Amendments - Result was to Concur - Repass
• 2023-05-07T06:00:00+00:00 House Considered Senate Amendments - Result was to Laid Over Daily
• 2023-05-05T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2023-05-04T06:00:00+00:00 Senate Second Reading Special Order - Passed with Amendments - Committee
• 2023-05-04T06:00:00+00:00 Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole committee-passage, referral-committee
• 2023-05-02T06:00:00+00:00 Senate Committee on Finance Refer Amended to Appropriations referral-committee
• 2023-04-24T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
• 2023-04-21T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2023-04-20T06:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee, Floor
• 2023-04-19T06:00:00+00:00 House Second Reading Special Order - Laid Over Daily - No Amendments
• 2023-04-18T06:00:00+00:00 House Committee on Appropriations Refer Amended to House Committee of the Whole committee-passage, referral-committee
• 2023-03-20T06:00:00+00:00 House Committee on Finance Refer Unamended to Appropriations referral-committee
• 2023-03-11T07:00:00+00:00 Introduced In House - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/d43664a0-83f5-4bfb-a4d1-fed16a10ac25. Confidence: reported (aggregated from official Colorado legislature records).