republic-os/legislation/us/states/co/2017a/sb-17-299.md

---
type: "Bill"
title: "Apportionment Of Income Of Enterprise Data Centers"
description: "The bill allows a taxpayer that makes a capital investment in an enterprise data center operation in the state of a specified dollar amount within a consecutive 5-year period to enter into a memorandum of understanding with the office of economic development to transition to a different apportionment method for apportioning the income of the taxpayer. The memorandum of understanding must describe the amount of the capital investment and any other investments or actions on the part of the taxpayer that will support the economic development of the state. The bill specifies that a transition schedule must be included in the memorandum of understanding."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2017A"
identifier: "SB 17-299"
citation: "Colorado SB 17-299 (2017A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Chris Holbert", "Dominick Moreno", "Kevin Van Winkle", "Tracy Kraft-Tharp"]
version_count: 9
action_count: 15
vote_count: 5
first_action: "2017-04-24T06:00:00+00:00"
last_action: "2017-06-05T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/544e38a8-7373-4b66-b9b6-3be322a5398b"
source_url: "http://leg.colorado.gov/bills/sb17-299"
source_hash: "e77f3cec92fba2741904e87871b2596b54ca0997166ce424c67f2e97ac13fc46"
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 17-299 (2017A) — Apportionment Of Income Of Enterprise Data Centers

The bill allows a taxpayer that makes a capital investment in an enterprise data center operation in the state of a specified dollar amount within a consecutive 5-year period to enter into a memorandum of understanding with the office of economic development to transition to a different apportionment method for apportioning the income of the taxpayer. The memorandum of understanding must describe the amount of the capital investment and any other investments or actions on the part of the taxpayer that will support the economic development of the state. The bill specifies that a transition schedule must be included in the memorandum of understanding.

## Version chain

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

1. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017a/bills/cr/2017A_SB299_H_APP_001.pdf)
2. **Engrossed (05/02/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_299_eng.pdf)
3. **Final Act (05/19/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_299_enr.pdf)
4. **Introduced (04/24/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_299_01.pdf)
5. **PA1 (04/27/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_299sfin_01.pdf)
6. **Reengrossed (05/03/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_299_ren.pdf)
7. **Rerevised (05/10/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_299_rer.pdf)
8. **Revised (05/09/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_299_rev.pdf)
9. **Signed Act (06/05/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_299_signed.pdf)

## Votes

- Refer Senate Bill 17-299, as amended, to the Committee on Appropriations. The motion passed on a vote of 5-0. — **5–0** (pass) · legislature
- Refer Senate Bill 17-299 to the Committee of the Whole. The motion passed on a vote of 13-0. — **13–0** (pass) · legislature
- Refer Senate Bill 17-299 to the Committee of the Whole. The motion passed on a vote of 6-1. — **6–1** (pass) · legislature
- Refer Senate Bill 17-299 to the Committee on Appropriations. The motion passed on a vote of 12-0. — **12–0** (pass) · legislature
- Adopt amendment L.001 (Attachment A). The motion passed without objection. — **0–0** (pass) · legislature

## Sponsors

- Chris Holbert — primary (person)
- Dominick Moreno — primary (person)
- Kevin Van Winkle — primary (person)
- Tracy Kraft-Tharp — primary (person)

## Timeline

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

- **2017-06-05T06:00:00+00:00** Governor Signed `executive-signature`
- **2017-05-19T06:00:00+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 Third Reading Passed - No Amendments `reading-3, passage`
- **2017-05-09T06:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
- **2017-05-08T06:00:00+00:00** House Second Reading Special Order - Laid Over to 05/09/2017 - No Amendments
- **2017-05-05T06:00:00+00:00** House Committee on Appropriations Refer Unamended to House Committee of the Whole `referral-committee, committee-passage`
- **2017-05-04T06:00:00+00:00** House Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2017-05-03T06:00:00+00:00** Introduced In House - Assigned to Finance + Appropriations `introduction`
- **2017-05-03T06:00:00+00:00** Senate Third Reading Passed - No Amendments `reading-3, passage`
- **2017-05-02T06:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Committee, Floor
- **2017-05-02T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `referral-committee, committee-passage`
- **2017-04-27T06:00:00+00:00** Senate Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2017-04-24T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/544e38a8-7373-4b66-b9b6-3be322a5398b`. Confidence: reported (aggregated from official Colorado legislature records).