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
Qualified Business Income Deduction Add-Back
The act continues indefinitely the existing requirement, which otherwise would have ended for income tax years commencing on or after January 1, 2026, that an amount equal to the federal qualified business income deduction allowed under section 199A of the federal "Internal Revenue Code of 1986" be added back by certain taxpayers to their federal taxable income for the purpose of determining their state taxable income.APPROVED by Governor August 28, 2025EFFECTIVE August 28, 2025(Note: This summary applies to this bill as enacted.)
us/states/co
Colorado General Assembly
2025B
HB 1001
Colorado HB 1001 (2025B)
enacted
E. Sirota
L. Cutter
N. Hinrichsen
7
12
5
2025-08-21
2025-08-28
openstates
ocd-bill/4fe5202a-d591-455c-8bde-1ceedabf156e
https://leg.colorado.gov/bills/HB25B-1001
563acf844318495f9a1be0f03726384a1b2c90242d3f40528180e26630224d7b
2026-07-01
https://data.openstates.org/daily/2026-07-01/public.pgdump
2026-07-06
reported
Colorado HB 1001 (2025B) — Qualified Business Income Deduction Add-Back
The act continues indefinitely the existing requirement, which otherwise would have ended for income tax years commencing on or after January 1, 2026, that an amount equal to the federal qualified business income deduction allowed under section 199A of the federal "Internal Revenue Code of 1986" be added back by certain taxpayers to their federal taxable income for the purpose of determining their state taxable income.APPROVED by Governor August 28, 2025EFFECTIVE August 28, 2025(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.
Introduced (filed) — source
Engrossed (committee substitute) — source
Final Act (committee substitute) — source
Reengrossed (committee substitute) — source
Rerevised (committee substitute) — source
Revised (committee substitute) — source
Signed Act (committee substitute) — source
Votes
COW * (S.001) — fail (fail) · lower
BILL — pass (pass) · lower
Refer House Bill 25B-1001 to the Committee of the Whole. — pass (pass) · lower
L.005 — fail (fail) · upper
Refer House Bill 25B-1001 to the Committee of the Whole. — pass (pass) · upper
E. Sirota — primary (person)
L. Cutter — primary (person)
N. Hinrichsen — primary (person)
A. Boesenecker — cosponsor (person)
B. Titone — cosponsor (person)
C. Clifford — cosponsor (person)
C. Espenoza — cosponsor (person)
C. Kipp — cosponsor (person)
D. Michaelson Jenet — cosponsor (person)
E. Velasco — cosponsor (person)
F. Winter — cosponsor (person)
I. Jodeh — cosponsor (person)
J. Bacon — cosponsor (person)
J. Coleman — cosponsor (person)
J. Gonzales — cosponsor (person)
J. Jackson — cosponsor (person)
J. Joseph — cosponsor (person)
J. Mabrey — cosponsor (person)
J. McCluskie — cosponsor (person)
J. Phillips — cosponsor (person)
J. Willford — cosponsor (person)
K. Brown — cosponsor (person)
K. McCormick — cosponsor (person)
K. Wallace — cosponsor (person)
L. García — cosponsor (person)
L. Smith — cosponsor (person)
M. Duran — cosponsor (person)
M. Froelich — cosponsor (person)
M. Lindsay — cosponsor (person)
M. Weissman — cosponsor (person)
R. English — cosponsor (person)
S. Camacho — cosponsor (person)
S. Lieder — cosponsor (person)
S. Woodrow — cosponsor (person)
T. Exum — cosponsor (person)
T. Story — cosponsor (person)
T. Sullivan — cosponsor (person)
W. Lindstedt — cosponsor (person)
Y. Zokaie — cosponsor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2025-08-28 Governor Signed executive-signature
2025-08-26 Sent to the Governor executive-receipt
2025-08-26 Signed by the President of the Senate passage
2025-08-26 Signed by the Speaker of the House passage
2025-08-25 Senate Third Reading Passed - No Amendments passage, reading-3
2025-08-24 Senate Second Reading Special Order - Passed - No Amendments
2025-08-23 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole committee-passage, referral-committee
2025-08-23 Introduced In Senate - Assigned to Appropriations introduction
2025-08-23 House Third Reading Passed - No Amendments passage, reading-3
2025-08-22 House Second Reading Passed - No Amendments reading-2
2025-08-21 House Committee on Appropriations Refer Unamended to House Committee of the Whole committee-passage, referral-committee
2025-08-21 Introduced In House - Assigned to Appropriations introduction
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01 ; origin ocd-bill/4fe5202a-d591-455c-8bde-1ceedabf156e. Confidence: reported (aggregated from official Colorado legislature records).