republic-os/legislation/us/states/co/2021a/hb-21-1311.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	Income Tax	Section 2 of the act requires CollegeInvest to provide the department of revenue (department) with a secure electronic report of CollegeInvest account holders who are also Colorado taxpayers who made distributions between January 1, 2017, and January 1, 2021. The department is required to examine a risk-based sample of such taxpayers to substantiate that the distribution was made for authorized purposes. The department is also required to regularly example a risk-based sample of distributions on or after January 1, 2021, and determine if the taxpayer paid the correct amount of income tax. The executive director of the department is required to provide a report of the examinations as part of the department's presentation to its legislative committee of reference.Section 3 of the act modifies how taxable income is determined for individuals for purposes of the state income tax. Specifically, it:Extends the limit on the federal deduction allowed under section 199A of the internal revenue code;	us/states/co	Colorado General Assembly	2021A	HB 21-1311	Colorado HB 21-1311 (2021A)	bill		enacted	Chris Hansen Dominick Moreno Emily Sirota Mike Weissman	10	19	13	2021-05-10T06:00:00+00:00	2021-06-23T06:00:00+00:00	openstates	ocd-bill/d94a0f5c-91ab-4458-a3c9-60125d65fb66	http://leg.colorado.gov/bills/hb21-1311	448b90f74ff184d2b36fed82866ff2faaec1bceb8bfe30937886b4eaa6011bf5	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 21-1311 (2021A) — Income Tax

Section 2 of the act requires CollegeInvest to provide the department of revenue (department) with a secure electronic report of CollegeInvest account holders who are also Colorado taxpayers who made distributions between January 1, 2017, and January 1, 2021. The department is required to examine a risk-based sample of such taxpayers to substantiate that the distribution was made for authorized purposes. The department is also required to regularly example a risk-based sample of distributions on or after January 1, 2021, and determine if the taxpayer paid the correct amount of income tax. The executive director of the department is required to provide a report of the examinations as part of the department's presentation to its legislative committee of reference.Section 3 of the act modifies how taxable income is determined for individuals for purposes of the state income tax. Specifically, it:Extends the limit on the federal deduction allowed under section 199A of the internal revenue code;

Version chain

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

1. Committee Amendment (committee substitute) — source
2. Engrossed (05/22/2021) (committee substitute) — source
3. Final Act (06/16/2021) (committee substitute) — source
4. Introduced (05/10/2021) (committee substitute) — source
5. PA1 (05/17/2021) (committee substitute) — source
6. PA2 (05/18/2021) (committee substitute) — source
7. Reengrossed (05/25/2021) (committee substitute) — source
8. Rerevised (06/03/2021) (committee substitute) — source
9. Revised (06/02/2021) (committee substitute) — source
10. Signed Act (06/23/2021) (committee substitute) — source

Votes

• CONCUR — 55–9 (pass) · lower
• BILL — 41–24 (pass) · lower
• AMD — 23–40 (fail) · lower
• AMD — 23–40 (fail) · lower
• AMD — 41–23 (pass) · lower
• REPASS — 41–23 (pass) · lower
• PERM — 41–23 (pass) · lower
• COW * — 15–20 (fail) · upper
• BILL — 20–15 (pass) · upper
• AMD — 25–38 (fail) · lower
• AMD — 24–39 (fail) · lower
• AMEND — 35–0 (pass) · upper
• AMEND — 32–3 (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.

• 2021-06-23T06:00:00+00:00 Governor Signed executive-signature
• 2021-06-17T06:00:00+00:00 Sent to the Governor executive-receipt
• 2021-06-16T06:00:00+00:00 Signed by the Speaker of the House
• 2021-06-16T06:00:00+00:00 Signed by the President of the Senate
• 2021-06-07T06:00:00+00:00 House Considered Senate Amendments - Result was to Concur - Repass
• 2021-06-04T06:00:00+00:00 House Considered Senate Amendments - Result was to Laid Over Daily
• 2021-06-03T06:00:00+00:00 Senate Third Reading Passed with Amendments - Floor passage, reading-3
• 2021-06-02T06:00:00+00:00 Senate Second Reading Special Order - Passed with Amendments - Floor
• 2021-06-01T06:00:00+00:00 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole committee-passage, referral-committee
• 2021-05-26T06:00:00+00:00 Senate Committee on Finance Refer Unamended to Appropriations referral-committee
• 2021-05-25T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
• 2021-05-25T06:00:00+00:00 House Third Reading Passed with Amendments - Floor passage, reading-3
• 2021-05-24T06:00:00+00:00 House Third Reading Laid Over Daily - No Amendments
• 2021-05-22T06:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee, Floor
• 2021-05-21T06:00:00+00:00 House Second Reading Special Order - Laid Over Daily - No Amendments
• 2021-05-20T06:00:00+00:00 House Second Reading Laid Over Daily - No Amendments
• 2021-05-18T06:00:00+00:00 House Committee on Appropriations Refer Amended to House Committee of the Whole committee-passage, referral-committee
• 2021-05-14T06:00:00+00:00 House Committee on Finance Refer Amended to Appropriations referral-committee
• 2021-05-10T06:00:00+00:00 Introduced In House - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/d94a0f5c-91ab-4458-a3c9-60125d65fb66. Confidence: reported (aggregated from official Colorado legislature records).