republic-os/legislation/us/states/co/2017a/hb-17-1090.md

---
type: "Bill"
title: "Advanced Industry Investment Tax Credit Extension"
description: "A qualified investor who, prior to January 1, 2018, makes an equity investment in a qualified small business from an advanced industry is allowed an income tax credit that is equal to a percentage of the investment, up to a maximum credit of $50,000. The Colorado office of economic development (office) determines the eligibility for the tax credits and issues nontransferable tax credit certificates that are used to claim the credit. The maximum amount of tax credits allowed for a calendar year is $750,000."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2017A"
identifier: "HB 17-1090"
citation: "Colorado HB 17-1090 (2017A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bob Gardner", "James Wilson", "John Kefalas", "Tracy Kraft-Tharp"]
version_count: 11
action_count: 16
vote_count: 8
first_action: "2017-01-19T07:00:00+00:00"
last_action: "2017-06-06T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/e3d88c96-4089-4abd-860d-8ac2b5964e3b"
source_url: "http://leg.colorado.gov/bills/hb17-1090"
source_hash: "65420f5c7d192b40fc27e2f16050cf9d939cd3fb1c03c5e5d6cb1f532db6bd02"
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 HB 17-1090 (2017A) — Advanced Industry Investment Tax Credit Extension

A qualified investor who, prior to January 1, 2018, makes an equity investment in a qualified small business from an advanced industry is allowed an income tax credit that is equal to a percentage of the investment, up to a maximum credit of $50,000. The Colorado office of economic development (office) determines the eligibility for the tax credits and issues nontransferable tax credit certificates that are used to claim the credit. The maximum amount of tax credits allowed for a calendar year is $750,000.

## Version chain

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

1. **Amendment L.002** (committee substitute) — [source](http://coga.prod.acquia-sites.com/sites/default/files/html-attachments/s_fin_2017a_20170505t134230z7__hearing_summary/17SenateFin0505AttachC.pdf)
2. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017a/bills/cr/2017A_HB1090_S_APP_002.pdf)
3. **Engrossed (05/02/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1090_eng.pdf)
4. **Final Act (05/19/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1090_enr.pdf)
5. **Introduced (01/19/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1090_01.pdf)
6. **PA1 (05/02/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1090app_01.pdf)
7. **PA2 (05/05/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1090sfin_01.pdf)
8. **Reengrossed (05/03/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1090_ren.pdf)
9. **Rerevised (05/10/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1090_rer.pdf)
10. **Revised (05/09/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1090_rev.pdf)
11. **Signed Act (06/06/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_1090_signed.pdf)

## Votes

- Refer House Bill 17-1090, as amended, to the Committee on Appropriations. The motion passed on a vote of 3-2. — **3–2** (pass) · legislature
- Adopt amendment L.002 (Attachment C). The motion passed without objection. — **0–0** (pass) · legislature
- Refer House Bill 17-1090, as amended, to the Committee of the Whole. The motion passed on a vote of 8-5. — **8–5** (pass) · legislature
- Adopt amendment J.001 The motion passed without objection. The motion passed without objection. — **0–0** (pass) · legislature
- Refer House Bill 17-1090 to the Committee on Finance. The motion passed on a vote of 9-4. — **9–4** (pass) · legislature
- Adopt amendment L.001 The motion passed without objection. — **0–0** (pass) · legislature
- Refer House Bill 17-1090 to the Committee of the Whole. The motion passed on a vote of 5-2. — **5–2** (pass) · legislature
- Refer House Bill 17-1090 to the Committee on Appropriations. The motion passed on a vote of 11-2. — **11–2** (pass) · legislature

## Sponsors

- Bob Gardner — primary (person)
- James Wilson — primary (person)
- John Kefalas — primary (person)
- Tracy Kraft-Tharp — primary (person)

## Timeline

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

- **2017-06-06T06:00:00+00:00** Governor Signed `executive-signature`
- **2017-05-22T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2017-05-19T06:00:00+00:00** Signed by the Speaker of the House
- **2017-05-19T06:00:00+00:00** Signed by the President of the Senate
- **2017-05-10T06:00:00+00:00** House Considered Senate Amendments - Result was to Concur - Repass
- **2017-05-10T06:00:00+00:00** Senate Third Reading Passed - No Amendments `reading-3, passage`
- **2017-05-09T06:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Committee
- **2017-05-09T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `referral-committee, committee-passage`
- **2017-05-05T06:00:00+00:00** Senate Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2017-05-03T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2017-05-03T06:00:00+00:00** House Third Reading Passed - No Amendments `reading-3, passage`
- **2017-05-02T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
- **2017-05-02T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `referral-committee, committee-passage`
- **2017-03-01T07:00:00+00:00** House Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2017-02-07T07:00:00+00:00** House Committee on Business Affairs and Labor Refer Unamended to Finance `referral-committee`
- **2017-01-19T07:00:00+00:00** Introduced In House - Assigned to Business Affairs and Labor + Finance + Appropriations `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e3d88c96-4089-4abd-860d-8ac2b5964e3b`. Confidence: reported (aggregated from official Colorado legislature records).