republic-os/legislation/us/states/co/2023a/hb-23-1275.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	Modification Of The Film Production Incentive	The act modifies the definition of "qualified local expenditure" for purposes of the performance-based incentive for film production in Colorado to include payment by a production company to a personal services corporation to pay the wages or salaries of an employee-owner of the personal service corporation. "Personal service corporation" and "employee-owner of a personal service corporation" have the same meaning as set forth in the internal revenue code. A payment by a production company to a personal service corporation is a qualified local expenditure only if the production company documents the payment in an information income tax return. Payments in excess of $1 million per calendar year per personal service corporation are excluded from the calculation of the performance-based incentive. The changes related to the definition of employee and withholding requirements made in the act apply to income tax years commencing on or after January 1, 2024.	us/states/co	Colorado General Assembly	2023A	HB 23-1275	Colorado HB 23-1275 (2023A)	bill		enacted	Dylan Roberts Ron Weinberg William Lindstedt	9	12	2	2023-03-30T06:00:00+00:00	2023-06-01T06:00:00+00:00	openstates	ocd-bill/0b669e8b-6a71-44fd-8b69-f4fd6652bf83	https://leg.colorado.gov/bills/hb23-1275	068b4dd1cd8fc5cbf81438f9b51f1649a2d760e6031565d21e2069da533719f0	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 23-1275 (2023A) — Modification Of The Film Production Incentive

The act modifies the definition of "qualified local expenditure" for purposes of the performance-based incentive for film production in Colorado to include payment by a production company to a personal services corporation to pay the wages or salaries of an employee-owner of the personal service corporation. "Personal service corporation" and "employee-owner of a personal service corporation" have the same meaning as set forth in the internal revenue code. A payment by a production company to a personal service corporation is a qualified local expenditure only if the production company documents the payment in an information income tax return. Payments in excess of $1 million per calendar year per personal service corporation are excluded from the calculation of the performance-based incentive. The changes related to the definition of employee and withholding requirements made in the act apply to income tax years commencing on or after January 1, 2024.

Version chain

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

1. Committee Amendment (committee substitute) — source
2. Engrossed (04/13/2023) (committee substitute) — source
3. Final Act (05/17/2023) (committee substitute) — source
4. Introduced (03/30/2023) (committee substitute) — source
5. PA1 (04/11/2023) (committee substitute) — source
6. Reengrossed (04/14/2023) (committee substitute) — source
7. Rerevised (05/01/2023) (committee substitute) — source
8. Revised (04/28/2023) (committee substitute) — source
9. Signed Act (06/01/2023) (committee substitute) — source

Votes

• BILL — 25–10 (pass) · upper
• BILL — 49–15 (pass) · lower

Sponsors

• Dylan Roberts — primary (person)
• Ron Weinberg — primary (person)
• William Lindstedt — primary (person)

Timeline

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

• 2023-06-01T06:00:00+00:00 Governor Signed executive-signature
• 2023-05-17T06:00:00+00:00 Sent to the Governor executive-receipt
• 2023-05-17T06:00:00+00:00 Signed by the President of the Senate
• 2023-05-17T06:00:00+00:00 Signed by the Speaker of the House
• 2023-05-01T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2023-04-28T06:00:00+00:00 Senate Second Reading Passed - No Amendments reading-2
• 2023-04-25T06:00:00+00:00 Senate Committee on Finance Refer Unamended to Senate Committee of the Whole committee-passage, referral-committee
• 2023-04-17T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
• 2023-04-14T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2023-04-13T06:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee
• 2023-04-10T06:00:00+00:00 House Committee on Finance Refer Amended to House Committee of the Whole committee-passage, referral-committee
• 2023-03-30T06:00:00+00:00 Introduced In House - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/0b669e8b-6a71-44fd-8b69-f4fd6652bf83. Confidence: reported (aggregated from official Colorado legislature records).