republic-os/legislation/us/states/co/2019a/hb-19-1005.md

---
type: "Bill"
title: "Income Tax Credit For Early Childhood Educators"
description: "Income tax - tax credit - eligible early childhood educators. The act provides a refundable income tax credit to an eligible early childhood educator with a federal adjusted gross income less than or equal to $75,000 for an individual filing a single return, or less than or equal to $85,000 for an individual filing a joint return, who, for at least 6 months of the taxable year for which the credit is claimed, holds an early childhood professional credential and is either the licensee of an eligible program or employed by an eligible program. The act specifies that an eligible program means either an early childhood education program or a licensed family child care home and the eligible program must have held at least a level 2 quality rating under the Colorado shines quality rating and improvement system for the income tax year for which the credit is claimed and, for the income tax year for which the credit is claimed, either have fiscal agreements with the Colorado child care assistance program or be a program that meets the federal early head start or head start standards. The amount of the credit is dependent on the eligible early childhood educator's credentialing level and is annually adjusted for inflation. The department of human services is required to provide to the department of revenue an annual report of each individual who held an early childhood professional credential during the previous calendar year for which the income tax credit is allowed."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2019A"
identifier: "HB 19-1005"
citation: "Colorado HB 19-1005 (2019A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["James Wilson", "Janet Buckner", "Kevin Priola", "Nancy Todd"]
version_count: 9
action_count: 15
vote_count: 2
first_action: "2019-01-04T07:00:00+00:00"
last_action: "2019-05-13T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/a3a4612c-6537-47fc-b429-dd047b1295d7"
source_url: "http://leg.colorado.gov/bills/hb19-1005"
source_hash: "7e1d833a2cf948ff3fd7f91c54bc41b3269e05684cf1ea87b59a5b24b54440bd"
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 19-1005 (2019A) — Income Tax Credit For Early Childhood Educators

Income tax - tax credit - eligible early childhood educators. The act provides a refundable income tax credit to an eligible early childhood educator with a federal adjusted gross income less than or equal to $75,000 for an individual filing a single return, or less than or equal to $85,000 for an individual filing a joint return, who, for at least 6 months of the taxable year for which the credit is claimed, holds an early childhood professional credential and is either the licensee of an eligible program or employed by an eligible program. The act specifies that an eligible program means either an early childhood education program or a licensed family child care home and the eligible program must have held at least a level 2 quality rating under the Colorado shines quality rating and improvement system for the income tax year for which the credit is claimed and, for the income tax year for which the credit is claimed, either have fiscal agreements with the Colorado child care assistance program or be a program that meets the federal early head start or head start standards. The amount of the credit is dependent on the eligible early childhood educator's credentialing level and is annually adjusted for inflation. The department of human services is required to provide to the department of revenue an annual report of each individual who held an early childhood professional credential during the previous calendar year for which the income tax credit is allowed.

## 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/2019a_hb1005_s_app_002.pdf)
2. **Engrossed (04/26/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1005_eng.pdf)
3. **Final Act (05/13/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1005_enr.pdf)
4. **Introduced (01/04/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1005_01.pdf)
5. **PA1 (04/26/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1005app_01.pdf)
6. **Reengrossed (04/27/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1005_ren.pdf)
7. **Rerevised (05/03/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1005_rer.pdf)
8. **Revised (05/02/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_1005_rev.pdf)
9. **Signed Act (05/13/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2019a_1005_signed.pdf)

## Votes

- BILL — **46–15** (pass) · upper
- BILL — **24–11** (pass) · upper

## Sponsors

- James Wilson — primary (person)
- Janet Buckner — primary (person)
- Kevin Priola — primary (person)
- Nancy Todd — primary (person)

## Timeline

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

- **2019-05-13T06:00:00+00:00** Governor Signed `executive-signature`
- **2019-05-13T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2019-05-13T06:00:00+00:00** Signed by the President of the Senate
- **2019-05-13T06:00:00+00:00** Signed by the Speaker of the House
- **2019-05-03T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2019-05-02T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
- **2019-05-01T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `referral-committee, committee-passage`
- **2019-04-30T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2019-04-29T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2019-04-27T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2019-04-26T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee, Floor
- **2019-04-26T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `referral-committee, committee-passage`
- **2019-01-28T07:00:00+00:00** House Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2019-01-22T07:00:00+00:00** House Committee on Education Refer Unamended to Finance `referral-committee`
- **2019-01-04T07:00:00+00:00** Introduced In House - Assigned to Education + Finance + Appropriations `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a3a4612c-6537-47fc-b429-dd047b1295d7`. Confidence: reported (aggregated from official Colorado legislature records).