republic-os/legislation/us/states/co/2021a/hb-21-1077.md

---
type: "Bill"
title: "Legislative Oversight Committee Concerning Tax Policy"
description: "The act creates the legislative oversight committee concerning tax policy (committee) and the associated task force (task force).The committee is required to annually define in writing, no later than the second meeting of the year, the scope of tax policy to be considered for the committee and the task force. The committee is responsible for considering the policy considerations contained in the tax expenditure evaluations prepared by the state auditor. The committee is responsible for the oversight of the task force. The committee may recommend legislative changes that are treated as bills recommended by an interim legislative committee.The task force is required to study tax policy within its scope as annually defined by the committee and is required to develop and propose for committee consideration any tax policy and legislative recommendations.The task force is also authorized, with approval from the committee chair in consultation with the committee vice-chair, to provide evidence-based feedback on the potential benefits or consequences of a legislative or other policy proposal not directly affiliated with or generated by the task force, including any bill or resolution introduced by the general assembly that affects tax policy.(Note: This summary applies to this bill as enacted.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2021A"
identifier: "HB 21-1077"
citation: "Colorado HB 21-1077 (2021A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Adrienne Benavidez", "Dominick Moreno", "Julie Gonzales", "Shannon Bird"]
version_count: 10
action_count: 15
vote_count: 3
first_action: "2021-02-16T07:00:00+00:00"
last_action: "2021-07-07T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/60833150-7375-4cce-9668-83039648b597"
source_url: "http://leg.colorado.gov/bills/hb21-1077"
source_hash: "bbaa602b29918dceef9144e0d160c26c2ec4d87ccc3e9bef3ab64d968253643b"
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 21-1077 (2021A) — Legislative Oversight Committee Concerning Tax Policy

The act creates the legislative oversight committee concerning tax policy (committee) and the associated task force (task force).The committee is required to annually define in writing, no later than the second meeting of the year, the scope of tax policy to be considered for the committee and the task force. The committee is responsible for considering the policy considerations contained in the tax expenditure evaluations prepared by the state auditor. The committee is responsible for the oversight of the task force. The committee may recommend legislative changes that are treated as bills recommended by an interim legislative committee.The task force is required to study tax policy within its scope as annually defined by the committee and is required to develop and propose for committee consideration any tax policy and legislative recommendations.The task force is also authorized, with approval from the committee chair in consultation with the committee vice-chair, to provide evidence-based feedback on the potential benefits or consequences of a legislative or other policy proposal not directly affiliated with or generated by the task force, including any bill or resolution introduced by the general assembly that affects tax policy.(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](http://leg.colorado.gov/sites/default/files/2021a_hb1077_s_app_005.pdf)
2. **Engrossed (05/12/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1077_eng.pdf)
3. **Final Act (06/21/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1077_enr.pdf)
4. **Introduced (02/16/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1077_01.pdf)
5. **PA1 (03/18/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1077fin_01.pdf)
6. **PA2 (05/04/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1077app.pdf)
7. **Reengrossed (05/13/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1077_ren.pdf)
8. **Rerevised (06/01/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1077_rer.pdf)
9. **Revised (05/28/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1077_rev.pdf)
10. **Signed Act (07/07/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2021a_1077_signed.pdf)

## Votes

- BILL — **38–24** (pass) · lower
- AMD — **24–39** (fail) · lower
- BILL — **20–15** (pass) · upper

## Sponsors

- Adrienne Benavidez — primary (person)
- Dominick Moreno — primary (person)
- Julie Gonzales — primary (person)
- Shannon Bird — primary (person)

## Timeline

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

- **2021-07-07T06:00:00+00:00** Governor Signed `executive-signature`
- **2021-06-21T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2021-06-21T06:00:00+00:00** Signed by the Speaker of the House
- **2021-06-21T06:00:00+00:00** Signed by the President of the Senate
- **2021-06-01T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2021-05-28T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
- **2021-05-28T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2021-05-24T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2021-05-13T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2021-05-13T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2021-05-12T06:00:00+00:00** House Second Reading Passed with Amendments - Committee `reading-2`
- **2021-05-10T06:00:00+00:00** House Committee on Legislative Council Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2021-05-04T06:00:00+00:00** House Committee on Refer Amended to Legislative Council `referral-committee`
- **2021-03-17T06:00:00+00:00** House Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2021-02-16T07:00:00+00:00** Introduced In House - 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/60833150-7375-4cce-9668-83039648b597`. Confidence: reported (aggregated from official Colorado legislature records).