Fabio
83 lines
4.7 KiB
Markdown
83 lines
4.7 KiB
Markdown
---
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type: "Bill"
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title: "Reporting Adjustments To Taxable Income"
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description: "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."
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jurisdiction: "us/states/co"
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legislature: "Colorado General Assembly"
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session: "2023A"
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identifier: "HB 23-1277"
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citation: "Colorado HB 23-1277 (2023A)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Bob Marshall", "Chris Kolker", "Jim Smallwood", "Rick Taggart"]
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version_count: 8
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action_count: 15
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vote_count: 2
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first_action: "2023-03-30T06:00:00+00:00"
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last_action: "2023-06-01T06:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/958962ee-d042-41b2-ae18-a127e52047ee"
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source_url: "https://leg.colorado.gov/bills/hb23-1277"
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source_hash: "c22ed0d947b669e0846e23fb31df07d0da70671b91d90656bf526c010a94465f"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-co"]
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---
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# Colorado HB 23-1277 (2023A) — Reporting Adjustments To Taxable Income
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_hb1277_s_app_001.pdf)
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2. **Engrossed (04/21/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1277_eng.pdf)
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3. **Final Act (05/17/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1277_enr.pdf)
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4. **Introduced (03/30/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1277_01.pdf)
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5. **Reengrossed (04/24/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1277_ren.pdf)
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6. **Rerevised (05/06/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1277_rer.pdf)
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7. **Revised (05/05/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1277_rev.pdf)
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8. **Signed Act (06/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_1277_signed.pdf)
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## Votes
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- BILL — **34–0** (pass) · upper
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- BILL — **63–0** (pass) · lower
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## Sponsors
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- Bob Marshall — primary (person)
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- Chris Kolker — primary (person)
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- Jim Smallwood — primary (person)
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- Rick Taggart — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2023-06-01T06:00:00+00:00** Governor Signed `executive-signature`
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- **2023-05-17T06:00:00+00:00** Sent to the Governor `executive-receipt`
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- **2023-05-17T06:00:00+00:00** Signed by the President of the Senate
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- **2023-05-17T06:00:00+00:00** Signed by the Speaker of the House
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- **2023-05-06T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
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- **2023-05-05T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
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- **2023-05-05T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
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- **2023-05-02T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
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- **2023-04-25T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
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- **2023-04-24T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
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- **2023-04-21T06:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
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- **2023-04-20T06:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
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- **2023-04-18T06:00:00+00:00** House Committee on Appropriations Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
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- **2023-04-10T06:00:00+00:00** House Committee on Finance Refer Unamended to Appropriations `referral-committee`
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- **2023-03-30T06:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/958962ee-d042-41b2-ae18-a127e52047ee`. Confidence: reported (aggregated from official Colorado legislature records).
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