republic-os/legislation/us/states/co/2024a/sb-24-016.md

---
type: "Bill"
title: "Tax Credits for Contributions via Intermediaries"
description: "A qualified intermediary is a charitable organization that collects charitable contributions from donors and forwards the contributions to charitable recipient organizations. The act authorizes a taxpayer to make a charitable contribution for which the taxpayer may claim a state income tax credit to a charitable recipient organization through a qualified intermediary that forwards the contribution to the charitable recipient organization, rather than making the contribution directly to the charitable recipient organization, without losing the right to claim the credit."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2024A"
identifier: "SB 24-016"
citation: "Colorado SB 24-016 (2024A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jim Smallwood", "Marc Snyder", "Rachel Zenzinger", "Rick Taggart"]
version_count: 12
action_count: 15
vote_count: 4
first_action: "2024-01-10T07:00:00+00:00"
last_action: "2024-06-07T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/adc14595-1241-4ae8-81ae-e40d0c3cd4ca"
source_url: "https://leg.colorado.gov/bills/sb24-016"
source_hash: "0837c9cd7bba27de901a41e8f9bf64a96251ee62b4b52db3751052581d8e2d82"
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 SB 24-016 (2024A) — Tax Credits for Contributions via Intermediaries

A qualified intermediary is a charitable organization that collects charitable contributions from donors and forwards the contributions to charitable recipient organizations. The act authorizes a taxpayer to make a charitable contribution for which the taxpayer may claim a state income tax credit to a charitable recipient organization through a qualified intermediary that forwards the contribution to the charitable recipient organization, rather than making the contribution directly to the charitable recipient organization, without losing the right to claim the credit.

## 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_sb016_h_app_003.pdf)
2. **Engrossed (03/12/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_016_eng.pdf)
3. **Final Act (05/10/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_016_enr.pdf)
4. **Introduced (01/10/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_016_01.pdf)
5. **PA1 (01/31/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_016_s_fin_01.pdf)
6. **PA2 (03/08/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_016_s_fin_app_01.pdf)
7. **PA3 (04/16/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_016_h_fin_01.pdf)
8. **PA4 (05/06/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_016_h_fin_app_01.pdf)
9. **Reengrossed (03/13/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_016_ren.pdf)
10. **Rerevised (05/07/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_016_rer.pdf)
11. **Revised (05/06/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_016_rev.pdf)
12. **Signed Act (06/07/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2024a_016_signed.pdf)

## Votes

- BILL — **34–0** (pass) · upper
- CONCUR — **34–0** (pass) · upper
- REPASS — **34–0** (pass) · upper
- BILL — **55–7** (pass) · lower

## Sponsors

- Jim Smallwood — primary (person)
- Marc Snyder — primary (person)
- Rachel Zenzinger — primary (person)
- Rick Taggart — primary (person)

## Timeline

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

- **2024-06-07T06:00:00+00:00** Governor Signed `executive-signature`
- **2024-05-10T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2024-05-10T06:00:00+00:00** Signed by the Speaker of the House
- **2024-05-09T06:00:00+00:00** Signed by the President of the Senate
- **2024-05-08T06:00:00+00:00** Senate Considered House Amendments - Result was to Concur - Repass
- **2024-05-07T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2024-05-06T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
- **2024-05-06T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2024-04-10T06:00:00+00:00** House Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2024-03-13T06:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2024-03-13T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2024-03-12T06:00:00+00:00** Senate Second Reading Passed with Amendments - Committee `reading-2`
- **2024-03-08T07:00:00+00:00** Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2024-01-30T07:00:00+00:00** Senate Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2024-01-10T07:00:00+00:00** Introduced In Senate - 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/adc14595-1241-4ae8-81ae-e40d0c3cd4ca`. Confidence: reported (aggregated from official Colorado legislature records).