Fabio
123 lines
8.0 KiB
Markdown
123 lines
8.0 KiB
Markdown
---
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type: "Bill"
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title: "Tax Incentive for Film Festivals"
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description: "The act creates a new refundable tax credit only if at least one qualified film festival entity with a multi-decade operating history and a verifiable track record of attracting 100,000 or more in-person ticket sales and over 10,000 out-of-state and international attendees (global film festival entity) commences the relocation of the festival to Colorado by January 1, 2026. Upon relocation, for calendar years commencing on or after January 1, 2027, but before January 1, 2037, the maximum aggregate amount of refundable tax credits that any qualified global film festival entity is eligible to receive is $34 million and the maximum aggregate amount that all existing or small Colorado festival entities collectively may receive is $5 million. A film festival entity is allowed a tax credit for each tax year in which the film festival entity hosts a film festival in Colorado, and may be allowed an additional tax credit in the subsequent tax year with respect to any qualified expenditures incurred in the year the film festival entity hosted the film festival in Colorado."
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jurisdiction: "us/states/co"
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legislature: "Colorado General Assembly"
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session: "2025A"
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identifier: "HB 25-1005"
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citation: "Colorado HB 25-1005 (2025A)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Brianna Titone", "Judy Amabile", "Mark Baisley", "Monica Duran"]
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version_count: 9
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action_count: 16
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vote_count: 6
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first_action: "2025-01-08T07:00:00+00:00"
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last_action: "2025-04-08T06:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/9538e063-ff44-4c93-8b38-955e74e979ed"
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source_url: "https://leg.colorado.gov/bills/hb25-1005"
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source_hash: "a5264a48cd01a9b6e4c70b0c923d8784f2979cadbe905d664f56f419d3d10b94"
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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 25-1005 (2025A) — Tax Incentive for Film Festivals
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The act creates a new refundable tax credit only if at least one qualified film festival entity with a multi-decade operating history and a verifiable track record of attracting 100,000 or more in-person ticket sales and over 10,000 out-of-state and international attendees (global film festival entity) commences the relocation of the festival to Colorado by January 1, 2026. Upon relocation, for calendar years commencing on or after January 1, 2027, but before January 1, 2037, the maximum aggregate amount of refundable tax credits that any qualified global film festival entity is eligible to receive is $34 million and the maximum aggregate amount that all existing or small Colorado festival entities collectively may receive is $5 million. A film festival entity is allowed a tax credit for each tax year in which the film festival entity hosts a film festival in Colorado, and may be allowed an additional tax credit in the subsequent tax year with respect to any qualified expenditures incurred in the year the film festival entity hosted the film festival in Colorado.
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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/2025a_hb1005_s_app_001.pdf)
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2. **Engrossed (03/12/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1005_eng.pdf)
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3. **Final Act (04/03/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1005_enr.pdf)
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4. **Introduced (01/08/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1005_01.pdf)
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5. **PA1 (02/07/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1005_h_fin_01.pdf)
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6. **Reengrossed (03/13/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1005_ren.pdf)
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7. **Rerevised (03/28/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1005_rer.pdf)
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8. **Revised (03/27/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1005_rev.pdf)
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9. **Signed Act (04/08/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2025a_1005_signed.pdf)
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## Votes
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- BILL — **28–5** (pass) · upper
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- BILL — **43–17** (pass) · lower
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- AMD — **19–42** (fail) · lower
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- ADOPT REPORT — **34–0** (pass) · upper
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- AMD — **19–42** (fail) · lower
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- AMD — **20–41** (fail) · lower
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## Sponsors
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- Brianna Titone — primary (person)
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- Judy Amabile — primary (person)
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- Mark Baisley — primary (person)
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- Monica Duran — primary (person)
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- A. Boesenecker — cosponsor (person)
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- A. Valdez — cosponsor (person)
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- B. Kirkmeyer — cosponsor (person)
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- C. Kipp — cosponsor (person)
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- C. Simpson — cosponsor (person)
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- D. Michaelson Jenet — cosponsor (person)
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- D. Roberts — cosponsor (person)
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- E. Sirota — cosponsor (person)
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- G. Rydin — cosponsor (person)
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- I. Jodeh — cosponsor (person)
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- J. Bridges — cosponsor (person)
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- J. Coleman — cosponsor (person)
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- J. Joseph — cosponsor (person)
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- J. Phillips — cosponsor (person)
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- J. Rich — cosponsor (person)
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- K. Brown — cosponsor (person)
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- K. McCormick — cosponsor (person)
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- K. Mullica — cosponsor (person)
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- K. Stewart — cosponsor (person)
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- L. Cutter — cosponsor (person)
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- L. Smith — cosponsor (person)
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- M. Carter — cosponsor (person)
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- M. Catlin — cosponsor (person)
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- M. Froelich — cosponsor (person)
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- M. Lindsay — cosponsor (person)
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- M. Snyder — cosponsor (person)
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- M. Soper — cosponsor (person)
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- R. Stewart — cosponsor (person)
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- S. Bird — cosponsor (person)
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- S. Camacho — cosponsor (person)
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- S. Lieder — cosponsor (person)
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- S. Woodrow — cosponsor (person)
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- T. Exum — cosponsor (person)
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- W. Lindstedt — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-04-08T06:00:00+00:00** Governor Signed `executive-signature`
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- **2025-04-04T06:00:00+00:00** Sent to the Governor `executive-receipt`
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- **2025-04-03T06:00:00+00:00** Signed by the President of the Senate
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- **2025-04-02T06:00:00+00:00** Signed by the Speaker of the House
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- **2025-03-28T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
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- **2025-03-27T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
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- **2025-03-26T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
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- **2025-03-25T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
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- **2025-03-18T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
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- **2025-03-13T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
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- **2025-03-12T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee, Floor
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- **2025-03-11T06:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
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- **2025-03-07T07:00:00+00:00** House Committee on Appropriations Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
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- **2025-02-06T07:00:00+00:00** House Committee on Finance Refer Amended to Appropriations `referral-committee`
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- **2025-01-29T07:00:00+00:00** House Committee on Business Affairs & Labor Refer Unamended to Finance `referral-committee`
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- **2025-01-08T07:00:00+00:00** Introduced In House - Assigned to Business Affairs & Labor `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/9538e063-ff44-4c93-8b38-955e74e979ed`. Confidence: reported (aggregated from official Colorado legislature records).
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