republic-os/legislation/us/states/co/2026a/sb-1.md

---
type: "Bill"
title: "Workforce Housing & Housing Tax Credit"
description: "The act allows a board of county commissioners and the governing body of a municipality to sell and dispose of property owned by the county or municipality, as applicable, to provide for affordable housing and allows a municipality to enter into a long-term rental or lease agreement for the development of affordable housing. The act allows for the approval of a mutijurisdictional housing authority at a biennial local election instead of only during a general election or an election held on the first Tuesday in November of an odd-numbered year. The ballot question about establishing the authority may be combined with a question about a tax, impact fee, multiple-fiscal year debt, or other financial obligation. The act allows a board of county commissioners to use ad valorem tax revenue for housing authorities, housing programs, and workforce housing. The act entitles an entity subject to income tax to which a middle-income housing tax credit is transferred by a governmental entity or quasi-governmental entity to claim the credit without owning an interest in a qualified project. The sale and use of construction materials by contractors is exempt from taxation if the materials are used by the state in its governmental capacity only. The act provides that 'governmental capacity' includes the construction of workforce housing projects undertaken by counties.(Note: This summary applies to this bill as enacted.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2026A"
identifier: "SB 1"
citation: "Colorado SB 1 (2026A)"
classification: ["bill"]
subjects: ["Fiscal Policy & Taxes"]
status: "enacted"
primary_sponsors: ["A. Boesenecker", "C. Richardson", "D. Roberts", "J. Bridges"]
version_count: 7
action_count: 13
vote_count: 9
first_action: "2026-01-14"
last_action: "2026-03-25"
source: "openstates"
source_identifier: "ocd-bill/430f6361-c5ee-4837-809e-310e65e9357f"
source_url: "https://leg.colorado.gov/bills/SB26-001"
source_hash: "9783b4296fa30d554e36f2598d25645afb51939488b6555a34eb9ad18f207533"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado SB 1 (2026A) — Workforce Housing & Housing Tax Credit

The act allows a board of county commissioners and the governing body of a municipality to sell and dispose of property owned by the county or municipality, as applicable, to provide for affordable housing and allows a municipality to enter into a long-term rental or lease agreement for the development of affordable housing. The act allows for the approval of a mutijurisdictional housing authority at a biennial local election instead of only during a general election or an election held on the first Tuesday in November of an odd-numbered year. The ballot question about establishing the authority may be combined with a question about a tax, impact fee, multiple-fiscal year debt, or other financial obligation. The act allows a board of county commissioners to use ad valorem tax revenue for housing authorities, housing programs, and workforce housing. The act entitles an entity subject to income tax to which a middle-income housing tax credit is transferred by a governmental entity or quasi-governmental entity to claim the credit without owning an interest in a qualified project. The sale and use of construction materials by contractors is exempt from taxation if the materials are used by the state in its governmental capacity only. The act provides that 'governmental capacity' includes the construction of workforce housing projects undertaken by counties.(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](https://leg.colorado.gov/bill_files/110635/download)
2. **Engrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/111166/download)
3. **Final Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/113234/download)
4. **Reengrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/111235/download)
5. **Rerevised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/113103/download)
6. **Revised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/113082/download)
7. **Signed Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/113727/download)

## Votes

- Refer Senate Bill 26-001 to the Committee of the Whole. — **pass** (pass) · upper
- Refer Senate Bill 26-001, as amended, to the Committee of the Whole. — **pass** (pass) · upper
- Adopt amendment L.003 — **pass** (pass) · upper
- Adopt amendment L.004 — **pass** (pass) · upper
- Adopt amendment L.001 — **pass** (pass) · upper
- BILL — **pass** (pass) · lower
- CONCUR — **pass** (pass) · lower
- Adopt amendment L.002 — **pass** (pass) · upper
- REPASS — **pass** (pass) · lower

## Sponsors

- A. Boesenecker — primary (person)
- C. Richardson — primary (person)
- D. Roberts — primary (person)
- J. Bridges — primary (person)
- B. Titone — cosponsor (person)
- C. Clifford — cosponsor (person)
- C. Kipp — cosponsor (person)
- E. Hamrick — cosponsor (person)
- E. Sirota — cosponsor (person)
- G. Rydin — cosponsor (person)
- I. Jodeh — cosponsor (person)
- J. Bacon — cosponsor (person)
- J. Caldwell — cosponsor (person)
- J. Gonzales — cosponsor (person)
- J. Jackson — cosponsor (person)
- J. Joseph — cosponsor (person)
- J. Mabrey — cosponsor (person)
- J. McCluskie — cosponsor (person)
- K. Brown — cosponsor (person)
- K. McCormick — cosponsor (person)
- K. Mullica — cosponsor (person)
- K. Nguyen — cosponsor (person)
- L. Cutter — cosponsor (person)
- L. García — cosponsor (person)
- L. Smith — cosponsor (person)
- M. Froelich — cosponsor (person)
- M. Lindsay — cosponsor (person)
- M. Rutinel — cosponsor (person)
- M. Snyder — cosponsor (person)
- M. Weissman — cosponsor (person)
- R. Gonzalez — cosponsor (person)
- R. Stewart — cosponsor (person)
- S. Camacho — cosponsor (person)
- S. Woodrow — cosponsor (person)
- T. Mauro — cosponsor (person)
- T. Story — cosponsor (person)
- T. Sullivan — cosponsor (person)
- T. Winter — cosponsor (person)
- W. Lindstedt — cosponsor (person)
- Y. Zokaie — cosponsor (person)

## Timeline

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

- **2026-03-25** Governor Signed `executive-signature`
- **2026-03-18** Sent to the Governor `executive-receipt`
- **2026-03-18** Signed by the Speaker of the House `passage`
- **2026-03-17** Signed by the President of the Senate `passage`
- **2026-03-11** Senate Considered House Amendments - Result was to Concur - Repass
- **2026-03-10** House Third Reading Passed - No Amendments `passage, reading-3`
- **2026-03-09** House Second Reading Special Order - Passed with Amendments - Floor
- **2026-03-04** House Committee on Transportation, Housing & Local Government Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2026-02-04** Introduced In House - Assigned to Transportation, Housing & Local Government `introduction`
- **2026-02-04** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2026-02-03** Senate Second Reading Passed with Amendments - Committee, Floor `reading-2`
- **2026-01-29** Senate Committee on Local Government & Housing Refer Amended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2026-01-14** Introduced In Senate - Assigned to Local Government & Housing `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/430f6361-c5ee-4837-809e-310e65e9357f`. Confidence: reported (aggregated from official Colorado legislature records).