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2026-07-06 17:26:56 -04:00

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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)
bill
Fiscal Policy & Taxes
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
legislation
bill
us-co

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.

  1. Introduced (filed) — source
  2. Engrossed (committee substitute) — source
  3. Final Act (committee substitute) — source
  4. Reengrossed (committee substitute) — source
  5. Rerevised (committee substitute) — source
  6. Revised (committee substitute) — source
  7. 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

Sponsors

  • 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).