republic-os/legislation/us/states/co/2023a/hb-23-1275.md

---
type: "Bill"
title: "Modification Of The Film Production Incentive"
description: "The act modifies the definition of \"qualified local expenditure\" for purposes of the performance-based incentive for film production in Colorado to include payment by a production company to a personal services corporation to pay the wages or salaries of an employee-owner of the personal service corporation. \"Personal service corporation\" and \"employee-owner of a personal service corporation\" have the same meaning as set forth in the internal revenue code. A payment by a production company to a personal service corporation is a qualified local expenditure only if the production company documents the payment in an information income tax return. Payments in excess of $1 million per calendar year per personal service corporation are excluded from the calculation of the performance-based incentive. The changes related to the definition of employee and withholding requirements made in the act apply to income tax years commencing on or after January 1, 2024."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2023A"
identifier: "HB 23-1275"
citation: "Colorado HB 23-1275 (2023A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Dylan Roberts", "Ron Weinberg", "William Lindstedt"]
version_count: 9
action_count: 12
vote_count: 2
first_action: "2023-03-30T06:00:00+00:00"
last_action: "2023-06-01T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/0b669e8b-6a71-44fd-8b69-f4fd6652bf83"
source_url: "https://leg.colorado.gov/bills/hb23-1275"
source_hash: "068b4dd1cd8fc5cbf81438f9b51f1649a2d760e6031565d21e2069da533719f0"
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 23-1275 (2023A) — Modification Of The Film Production Incentive

The act modifies the definition of "qualified local expenditure" for purposes of the performance-based incentive for film production in Colorado to include payment by a production company to a personal services corporation to pay the wages or salaries of an employee-owner of the personal service corporation. "Personal service corporation" and "employee-owner of a personal service corporation" have the same meaning as set forth in the internal revenue code. A payment by a production company to a personal service corporation is a qualified local expenditure only if the production company documents the payment in an information income tax return. Payments in excess of $1 million per calendar year per personal service corporation are excluded from the calculation of the performance-based incentive. The changes related to the definition of employee and withholding requirements made in the act apply to income tax years commencing on or after January 1, 2024.

## 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/2023a_hb1275_s_fin_001.pdf)
2. **Engrossed (04/13/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_eng.pdf)
3. **Final Act (05/17/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_enr.pdf)
4. **Introduced (03/30/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_01.pdf)
5. **PA1 (04/11/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_h_fin_01.pdf)
6. **Reengrossed (04/14/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_ren.pdf)
7. **Rerevised (05/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_rer.pdf)
8. **Revised (04/28/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1275_rev.pdf)
9. **Signed Act (06/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_1275_signed.pdf)

## Votes

- BILL — **25–10** (pass) · upper
- BILL — **49–15** (pass) · lower

## Sponsors

- Dylan Roberts — primary (person)
- Ron Weinberg — primary (person)
- William Lindstedt — primary (person)

## Timeline

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

- **2023-06-01T06:00:00+00:00** Governor Signed `executive-signature`
- **2023-05-17T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2023-05-17T06:00:00+00:00** Signed by the President of the Senate
- **2023-05-17T06:00:00+00:00** Signed by the Speaker of the House
- **2023-05-01T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2023-04-28T06:00:00+00:00** Senate Second Reading Passed - No Amendments `reading-2`
- **2023-04-25T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2023-04-17T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2023-04-14T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2023-04-13T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
- **2023-04-10T06:00:00+00:00** House Committee on Finance Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2023-03-30T06:00:00+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/0b669e8b-6a71-44fd-8b69-f4fd6652bf83`. Confidence: reported (aggregated from official Colorado legislature records).