republic-os/legislation/us/states/co/2024a/hb-24-1142.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	Reduce Income Tax Social Security Benefits	For income tax years commencing before January 1, 2025, the law allowed any individual who was 65 years of age or older at the close of a taxable year to subtract the total amount of social security benefits that the individual received from the individual's federal taxable income, to the extent those benefits were included in federal taxable income, when determining the individual's state taxable income. The act expands this subtraction to any individual who is 55 years of age or older but less than 65 years of age and whose adjusted gross income for the applicable tax year is less than or equal to $75,000 if filing individually or $95,000 if filing jointly. The act requires the department of revenue, in consultation with the state auditor, to collect information necessary to measure the effectiveness of the income tax subtraction.	us/states/co	Colorado General Assembly	2024A	HB 24-1142	Colorado HB 24-1142 (2024A)	bill		enacted	Byron Pelton Faith Winter Junie Joseph Richard Holtorf	9	15	2	2024-01-29T07:00:00+00:00	2024-06-06T06:00:00+00:00	openstates	ocd-bill/d90cd148-32fe-47d9-a608-1a29fb405ccf	https://leg.colorado.gov/bills/hb24-1142	5690ec355ad1468139fc3083f0cdcd3da4ce2d3e34b147b9722fa6b88e5f6700	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado HB 24-1142 (2024A) — Reduce Income Tax Social Security Benefits

For income tax years commencing before January 1, 2025, the law allowed any individual who was 65 years of age or older at the close of a taxable year to subtract the total amount of social security benefits that the individual received from the individual's federal taxable income, to the extent those benefits were included in federal taxable income, when determining the individual's state taxable income. The act expands this subtraction to any individual who is 55 years of age or older but less than 65 years of age and whose adjusted gross income for the applicable tax year is less than or equal to $75,000 if filing individually or $95,000 if filing jointly. The act requires the department of revenue, in consultation with the state auditor, to collect information necessary to measure the effectiveness of the income tax subtraction.

Version chain

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

1. Committee Amendment (committee substitute) — source
2. Engrossed (05/02/2024) (committee substitute) — source
3. Final Act (05/21/2024) (committee substitute) — source
4. Introduced (01/29/2024) (committee substitute) — source
5. PA1 (03/20/2024) (committee substitute) — source
6. Reengrossed (05/03/2024) (committee substitute) — source
7. Rerevised (05/08/2024) (committee substitute) — source
8. Revised (05/07/2024) (committee substitute) — source
9. Signed Act (06/06/2024) (committee substitute) — source

Votes

• BILL — 56–6 (pass) · lower
• BILL — 33–0 (pass) · upper

Sponsors

• Byron Pelton — primary (person)
• Faith Winter — primary (person)
• Junie Joseph — primary (person)
• Richard Holtorf — primary (person)

Timeline

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

• 2024-06-06T06:00:00+00:00 Governor Signed executive-signature
• 2024-05-21T06:00:00+00:00 Sent to the Governor executive-receipt
• 2024-05-21T06:00:00+00:00 Signed by the President of the Senate
• 2024-05-21T06:00:00+00:00 Signed by the Speaker of the House
• 2024-05-08T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2024-05-07T06:00:00+00:00 Senate Second Reading Special Order - Passed - No Amendments
• 2024-05-07T06:00:00+00:00 Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole committee-passage
• 2024-05-04T06:00:00+00:00 Senate Committee on Finance Refer Unamended to Appropriations referral-committee
• 2024-05-03T06:00:00+00:00 Introduced In Senate - Assigned to Finance introduction
• 2024-05-03T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2024-05-02T06:00:00+00:00 House Second Reading Special Order - Passed with Amendments - Committee
• 2024-04-30T06:00:00+00:00 House Second Reading Laid Over Daily - No Amendments
• 2024-04-26T06:00:00+00:00 House Committee on Appropriations Refer Unamended to House Committee of the Whole committee-passage, referral-committee
• 2024-03-18T06:00:00+00:00 House Committee on Finance Refer Amended to Appropriations referral-committee
• 2024-01-29T07:00:00+00:00 Introduced In House - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/d90cd148-32fe-47d9-a608-1a29fb405ccf. Confidence: reported (aggregated from official Colorado legislature records).