republic-os/legislation/us/states/co/2023a/hb-23-1277.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	Reporting Adjustments To Taxable Income	The act changes how pass-through entities may elect to pay taxes, specifies how to report and account for adjustments to federal taxable income, and changes the due date for filing a C-corporation income tax return.	us/states/co	Colorado General Assembly	2023A	HB 23-1277	Colorado HB 23-1277 (2023A)	bill		enacted	Bob Marshall Chris Kolker Jim Smallwood Rick Taggart	8	15	2	2023-03-30T06:00:00+00:00	2023-06-01T06:00:00+00:00	openstates	ocd-bill/958962ee-d042-41b2-ae18-a127e52047ee	https://leg.colorado.gov/bills/hb23-1277	c22ed0d947b669e0846e23fb31df07d0da70671b91d90656bf526c010a94465f	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 23-1277 (2023A) — Reporting Adjustments To Taxable Income

The act changes how pass-through entities may elect to pay taxes, specifies how to report and account for adjustments to federal taxable income, and changes the due date for filing a C-corporation income tax return.

Version chain

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

1. Committee Amendment (committee substitute) — source
2. Engrossed (04/21/2023) (committee substitute) — source
3. Final Act (05/17/2023) (committee substitute) — source
4. Introduced (03/30/2023) (committee substitute) — source
5. Reengrossed (04/24/2023) (committee substitute) — source
6. Rerevised (05/06/2023) (committee substitute) — source
7. Revised (05/05/2023) (committee substitute) — source
8. Signed Act (06/01/2023) (committee substitute) — source

Votes

• BILL — 34–0 (pass) · upper
• BILL — 63–0 (pass) · lower

Sponsors

• Bob Marshall — primary (person)
• Chris Kolker — primary (person)
• Jim Smallwood — primary (person)
• Rick Taggart — 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
• 2023-05-06T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2023-05-05T06:00:00+00:00 Senate Second Reading Special Order - Passed - No Amendments
• 2023-05-05T06:00:00+00:00 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole committee-passage, referral-committee
• 2023-05-02T06:00:00+00:00 Senate Committee on Finance Refer Unamended to Appropriations referral-committee
• 2023-04-25T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
• 2023-04-24T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2023-04-21T06:00:00+00:00 House Second Reading Special Order - Passed - No Amendments
• 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 Unamended to House Committee of the Whole committee-passage, referral-committee
• 2023-04-10T06:00:00+00:00 House Committee on Finance Refer Unamended to Appropriations referral-committee
• 2023-03-30T06:00:00+00:00 Introduced In House - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/958962ee-d042-41b2-ae18-a127e52047ee. Confidence: reported (aggregated from official Colorado legislature records).