republic-os/legislation/us/states/co/2023a/hb-23-1260.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	Advanced Industry and Semiconductor Manufacturing Incentives	The act creates new and modifies existing state income tax credits to maximize federal government funding for taxpayers engaged in semiconductor and advanced manufacturing in Colorado. Specifically, the act creates a refund mechanism, available from fiscal year 2023-24 through fiscal year 2028-29, that allows a taxpayer engaged in semiconductor or advanced manufacturing to apply for conditional approval of one or more types of income tax credits based on a specified project in the state and includes the maximum amount of credit for which the taxpayer may claim a refund of 80% (refund mechanism). The income tax credit types that may be the basis for such a refund are:	us/states/co	Colorado General Assembly	2023A	HB 23-1260	Colorado HB 23-1260 (2023A)	bill		enacted	Alex Valdez Kevin Priola Mark Baisley Matt Soper	10	16	4	2023-03-26T06:00:00+00:00	2023-05-20T06:00:00+00:00	openstates	ocd-bill/bf91f447-1170-404a-8a21-b39b863c45fc	https://leg.colorado.gov/bills/hb23-1260	9dd6fdbc555032eeae991d9824897e602aef8cc033f59bbf127772ff53f4b2cf	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 23-1260 (2023A) — Advanced Industry and Semiconductor Manufacturing Incentives

The act creates new and modifies existing state income tax credits to maximize federal government funding for taxpayers engaged in semiconductor and advanced manufacturing in Colorado. Specifically, the act creates a refund mechanism, available from fiscal year 2023-24 through fiscal year 2028-29, that allows a taxpayer engaged in semiconductor or advanced manufacturing to apply for conditional approval of one or more types of income tax credits based on a specified project in the state and includes the maximum amount of credit for which the taxpayer may claim a refund of 80% (refund mechanism). The income tax credit types that may be the basis for such a refund are:

Version chain

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

1. Committee Amendment (committee substitute) — source
2. Engrossed (05/02/2023) (committee substitute) — source
3. Final Act (05/12/2023) (committee substitute) — source
4. Introduced (03/26/2023) (committee substitute) — source
5. PA1 (04/18/2023) (committee substitute) — source
6. PA2 (05/05/2023) (committee substitute) — source
7. Reengrossed (05/03/2023) (committee substitute) — source
8. Rerevised (05/06/2023) (committee substitute) — source
9. Revised (05/05/2023) (committee substitute) — source
10. Signed Act (05/20/2023) (committee substitute) — source

Votes

• BILL — 33–1 (pass) · upper
• CONCUR — 58–6 (pass) · lower
• REPASS — 56–8 (pass) · lower
• BILL — 54–9 (pass) · lower

Sponsors

• Alex Valdez — primary (person)
• Kevin Priola — primary (person)
• Mark Baisley — primary (person)
• Matt Soper — primary (person)

Timeline

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

• 2023-05-20T06:00:00+00:00 Governor Signed executive-signature
• 2023-05-12T06:00:00+00:00 Sent to the Governor executive-receipt
• 2023-05-12T06:00:00+00:00 Signed by the President of the Senate
• 2023-05-11T06:00:00+00:00 Signed by the Speaker of the House
• 2023-05-07T06:00:00+00:00 House Considered Senate Amendments - Result was to Concur - Repass
• 2023-05-06T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2023-05-05T06:00:00+00:00 Senate Second Reading Special Order - Passed with Amendments - Committee
• 2023-05-05T06:00:00+00:00 Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole committee-passage, referral-committee
• 2023-05-04T06:00:00+00:00 Senate Committee on Finance Refer Unamended to Appropriations referral-committee
• 2023-05-03T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
• 2023-05-03T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2023-05-02T06:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee, Floor
• 2023-04-20T06:00:00+00:00 House Second Reading Laid Over Daily - No Amendments
• 2023-04-18T06:00:00+00:00 House Committee on Appropriations Refer Amended to House Committee of the Whole committee-passage, referral-committee
• 2023-04-03T06:00:00+00:00 House Committee on Finance Refer Unamended to Appropriations referral-committee
• 2023-03-26T06:00:00+00:00 Introduced In House - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/bf91f447-1170-404a-8a21-b39b863c45fc. Confidence: reported (aggregated from official Colorado legislature records).