republic-os/legislation/us/states/co/2022a/hb-22-1418.md

---
type: "Bill"
title: "Extension Of Certain Unused Tax Credits"
description: "The act allows a taxpayer who operates in a strategic industry disproportionately impacted by the COVID-19 pandemic and who experienced significant financial hardship due to the COVID-19 pandemic to apply to the economic development commission (commission) for a 5-year extension of the allowable carry-forward period for unused Colorado job growth incentive tax credits and unused enterprise zone tax credits that would otherwise expire between January 1, 2021, and December 31, 2025; except that the tax credit for contributions to enterprise zone administrators to implement economic development plans is not eligible for the 5-year carry-forward extension. The act requires the commission, in consultation with the office of economic development, to establish a process for accepting, reviewing, and approving one-time applications by taxpayers for the extended carry-forward period on a first come, first served, rolling basis subject to taxpayers meeting certain eligibility requirements, which, in the commission's discretion, may include additional economic development commitments to the state. The act caps the total amount of tax credits allowed to be carried forward in the extended period at zero dollars for the first 2 years in the 5-year period, $10 million for the third year, and $15 million per year for the fourth and fifth years."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2022A"
identifier: "HB 22-1418"
citation: "Colorado HB 22-1418 (2022A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Chris Hansen", "Julie McCluskie", "Leslie Herod", "Rachel Zenzinger"]
version_count: 10
action_count: 14
vote_count: 2
first_action: "2022-05-05T06:00:00+00:00"
last_action: "2022-06-07T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/6e8bd177-89ea-40f3-8e5e-dc174add570b"
source_url: "https://leg.colorado.gov/bills/hb22-1418"
source_hash: "c3a7d18c27e7bd2aa1e0b8b7d9bcde37470067507e3f675961a46531afa9986d"
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 22-1418 (2022A) — Extension Of Certain Unused Tax Credits

The act allows a taxpayer who operates in a strategic industry disproportionately impacted by the COVID-19 pandemic and who experienced significant financial hardship due to the COVID-19 pandemic to apply to the economic development commission (commission) for a 5-year extension of the allowable carry-forward period for unused Colorado job growth incentive tax credits and unused enterprise zone tax credits that would otherwise expire between January 1, 2021, and December 31, 2025; except that the tax credit for contributions to enterprise zone administrators to implement economic development plans is not eligible for the 5-year carry-forward extension. The act requires the commission, in consultation with the office of economic development, to establish a process for accepting, reviewing, and approving one-time applications by taxpayers for the extended carry-forward period on a first come, first served, rolling basis subject to taxpayers meeting certain eligibility requirements, which, in the commission's discretion, may include additional economic development commitments to the state. The act caps the total amount of tax credits allowed to be carried forward in the extended period at zero dollars for the first 2 years in the 5-year period, $10 million for the third year, and $15 million per year for the fourth and fifth years.

## Version chain

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

1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_hb1418_s_fin_001.pdf)
2. **Engrossed (05/09/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1418_eng.pdf)
3. **Final Act (05/25/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1418_enr.pdf)
4. **Introduced (05/05/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1418_01.pdf)
5. **PA1 (05/09/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1418_h_fin_01.pdf)
6. **PA2 (05/09/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1418_h_fin_app_01.pdf)
7. **Reengrossed (05/10/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1418_ren.pdf)
8. **Rerevised (05/11/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1418_rer.pdf)
9. **Revised (05/10/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_1418_rev.pdf)
10. **Signed Act (06/07/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_1418_signed.pdf)

## Votes

- BILL — **60–5** (pass) · lower
- BILL — **33–2** (pass) · upper

## Sponsors

- Chris Hansen — primary (person)
- Julie McCluskie — primary (person)
- Leslie Herod — primary (person)
- Rachel Zenzinger — primary (person)

## Timeline

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

- **2022-06-07T06:00:00+00:00** Governor Signed `executive-signature`
- **2022-05-25T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2022-05-25T06:00:00+00:00** Signed by the President of the Senate
- **2022-05-23T06:00:00+00:00** Signed by the Speaker of the House
- **2022-05-11T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2022-05-10T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
- **2022-05-10T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2022-05-10T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2022-05-10T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2022-05-10T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2022-05-09T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
- **2022-05-09T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2022-05-06T06:00:00+00:00** House Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2022-05-05T06:00:00+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/6e8bd177-89ea-40f3-8e5e-dc174add570b`. Confidence: reported (aggregated from official Colorado legislature records).