republic-os/legislation/us/states/co/2021a/hb-21-1002.md

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	Reductions Certain Taxpayers' Income Tax Liability	Sections 1 and 3 of the act restore, over time, certain business deductions to federal taxable income that were disallowed in Colorado by operation of a department of revenue rule and by House Bill 20-1420. The specific deductions are related to net operating losses, the application of the federal excess business loss rules, interest expenses, and qualified improvement property.The earned income tax credit is equal to a percentage of the federal earned income tax credit. Section 2 allows taxpayers filing with an individual taxpayer identification number to claim the earned income tax credit for income tax years commencing on or after January 1, 2020.(Note: This summary applies to this bill as enacted.)	us/states/co	Colorado General Assembly	2021A	HB 21-1002	Colorado HB 21-1002 (2021A)	bill		enacted	Chris Hansen Dominick Moreno Emily Sirota Mike Weissman	9	15	2	2021-01-13T07:00:00+00:00	2021-01-21T07:00:00+00:00	openstates	ocd-bill/674e9f9a-da54-47d4-b11d-68538ddc0a65	http://leg.colorado.gov/bills/hb21-1002	a1a516f4b9717a80be9aff18775905280215dec5099bb9dc68e3682c19f9705f	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 21-1002 (2021A) — Reductions Certain Taxpayers' Income Tax Liability

Sections 1 and 3 of the act restore, over time, certain business deductions to federal taxable income that were disallowed in Colorado by operation of a department of revenue rule and by House Bill 20-1420. The specific deductions are related to net operating losses, the application of the federal excess business loss rules, interest expenses, and qualified improvement property.The earned income tax credit is equal to a percentage of the federal earned income tax credit. Section 2 allows taxpayers filing with an individual taxpayer identification number to claim the earned income tax credit for income tax years commencing on or after January 1, 2020.(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. Committee Amendment (committee substitute) — source
2. Engrossed (01/13/2021) (committee substitute) — source
3. Final Act (01/15/2021) (committee substitute) — source
4. Introduced (01/13/2021) (committee substitute) — source
5. PA1 (01/13/2021) (committee substitute) — source
6. Reengrossed (01/14/2021) (committee substitute) — source
7. Rerevised (01/15/2021) (committee substitute) — source
8. Revised (01/14/2021) (committee substitute) — source
9. Signed Act (01/21/2021) (committee substitute) — source

Votes

• BILL — 44–20 (pass) · lower
• BILL — 33–0 (pass) · upper

Sponsors

• Chris Hansen — primary (person)
• Dominick Moreno — primary (person)
• Emily Sirota — primary (person)
• Mike Weissman — primary (person)

Timeline

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

• 2021-01-21T07:00:00+00:00 Governor Signed executive-signature
• 2021-01-15T07:00:00+00:00 Sent to the Governor executive-receipt
• 2021-01-15T07:00:00+00:00 Signed by the President of the Senate
• 2021-01-15T07:00:00+00:00 Signed by the Speaker of the House
• 2021-01-15T07:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2021-01-14T07:00:00+00:00 Senate Second Reading Special Order - Passed - No Amendments
• 2021-01-14T07:00:00+00:00 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole committee-passage, referral-committee
• 2021-01-14T07:00:00+00:00 Senate Committee on Finance Refer Unamended to Appropriations referral-committee
• 2021-01-14T07:00:00+00:00 Senate Committee on Finance Refer Unamended to Appropriations referral-committee
• 2021-01-14T07:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
• 2021-01-14T07:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2021-01-13T07:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee
• 2021-01-13T07:00:00+00:00 House Committee on Appropriations Refer Amended to House Committee of the Whole committee-passage, referral-committee
• 2021-01-13T07:00:00+00:00 House Committee on Finance Refer Amended to Appropriations referral-committee
• 2021-01-13T07:00:00+00:00 Introduced In House - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/674e9f9a-da54-47d4-b11d-68538ddc0a65. Confidence: reported (aggregated from official Colorado legislature records).