republic-os/legislation/us/states/co/2024a/hb-24-1142.md

---
type: "Bill"
title: "Reduce Income Tax Social Security Benefits"
description: "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."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2024A"
identifier: "HB 24-1142"
citation: "Colorado HB 24-1142 (2024A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Byron Pelton", "Faith Winter", "Junie Joseph", "Richard Holtorf"]
version_count: 9
action_count: 15
vote_count: 2
first_action: "2024-01-29T07:00:00+00:00"
last_action: "2024-06-06T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/d90cd148-32fe-47d9-a608-1a29fb405ccf"
source_url: "https://leg.colorado.gov/bills/hb24-1142"
source_hash: "5690ec355ad1468139fc3083f0cdcd3da4ce2d3e34b147b9722fa6b88e5f6700"
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 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](https://leg.colorado.gov/sites/default/files/2024a_hb1142_s_app_001.pdf)
2. **Engrossed (05/02/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1142_eng.pdf)
3. **Final Act (05/21/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1142_enr.pdf)
4. **Introduced (01/29/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1142_01.pdf)
5. **PA1 (03/20/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1142_h_fin_01.pdf)
6. **Reengrossed (05/03/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1142_ren.pdf)
7. **Rerevised (05/08/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1142_rer.pdf)
8. **Revised (05/07/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1142_rev.pdf)
9. **Signed Act (06/06/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2024a_1142_signed.pdf)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d90cd148-32fe-47d9-a608-1a29fb405ccf`. Confidence: reported (aggregated from official Colorado legislature records).