republic-os/legislation/us/states/co/2025a/sb-25-046.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	Local Government Tax Audit Confidentiality Standards	The act establishes uniform confidentiality standards for the protection of taxpayer information used or obtained in connection with a sales or use tax investigation performed by a third-party auditor on behalf of a local taxing jurisdiction. Except for certain limited circumstances, the act prohibits third-party auditors from divulging or making known in any way to any person information that is obtained from a sales or use tax investigation on behalf of a local taxing jurisdiction or disclosed in any document, report, or return filed in connection with local sales or use taxes. Third-party auditors may disclose taxpayer information in certain limited circumstances, including disclosure to:	us/states/co	Colorado General Assembly	2025A	SB 25-046	Colorado SB 25-046 (2025A)	bill		enacted	Cathy Kipp Jeff Bridges Rick Taggart	9	14	2	2025-01-08T07:00:00+00:00	2025-03-20T06:00:00+00:00	openstates	ocd-bill/9ec1446b-55bd-434c-9dec-58ab24eca25d	https://leg.colorado.gov/bills/sb25-046	2860e401d3a4c188986277636d6b952f8cf8d9e1c726cf431f5376506d9ed48e	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado SB 25-046 (2025A) — Local Government Tax Audit Confidentiality Standards

The act establishes uniform confidentiality standards for the protection of taxpayer information used or obtained in connection with a sales or use tax investigation performed by a third-party auditor on behalf of a local taxing jurisdiction. Except for certain limited circumstances, the act prohibits third-party auditors from divulging or making known in any way to any person information that is obtained from a sales or use tax investigation on behalf of a local taxing jurisdiction or disclosed in any document, report, or return filed in connection with local sales or use taxes. Third-party auditors may disclose taxpayer information in certain limited circumstances, including disclosure to:

Version chain

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

1. Committee Amendment (committee substitute) — source
2. Engrossed (01/31/2025) (committee substitute) — source
3. Final Act (03/12/2025) (committee substitute) — source
4. Introduced (01/08/2025) (committee substitute) — source
5. PA1 (01/29/2025) (committee substitute) — source
6. Reengrossed (02/03/2025) (committee substitute) — source
7. Rerevised (03/04/2025) (committee substitute) — source
8. Revised (02/28/2025) (committee substitute) — source
9. Signed Act (03/20/2025) (committee substitute) — source

Votes

• BILL — 61–1 (pass) · lower
• BILL — 35–0 (pass) · upper

Sponsors

• Cathy Kipp — primary (person)
• Jeff Bridges — primary (person)
• Rick Taggart — primary (person)
• A. Boesenecker — cosponsor (person)
• B. Titone — cosponsor (person)
• D. Michaelson Jenet — cosponsor (person)
• I. Jodeh — cosponsor (person)
• J. Amabile — cosponsor (person)
• J. Coleman — cosponsor (person)
• J. McCluskie — cosponsor (person)
• J. Phillips — cosponsor (person)
• L. Cutter — cosponsor (person)
• M. Duran — cosponsor (person)
• M. Snyder — cosponsor (person)
• S. Bird — cosponsor (person)
• T. Exum — cosponsor (person)
• W. Lindstedt — cosponsor (person)

Timeline

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

• 2025-03-20T06:00:00+00:00 Governor Signed executive-signature
• 2025-03-12T06:00:00+00:00 Sent to the Governor executive-receipt
• 2025-03-12T06:00:00+00:00 Signed by the Speaker of the House
• 2025-03-11T06:00:00+00:00 Signed by the President of the Senate
• 2025-03-04T07:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2025-03-03T07:00:00+00:00 House Third Reading Laid Over Daily - No Amendments
• 2025-02-28T07:00:00+00:00 House Second Reading Special Order - Passed - No Amendments
• 2025-02-24T07:00:00+00:00 House Second Reading Laid Over Daily - No Amendments
• 2025-02-20T07:00:00+00:00 House Committee on Finance Refer Unamended to House Committee of the Whole committee-passage, referral-committee
• 2025-02-03T07:00:00+00:00 Introduced In House - Assigned to Finance introduction
• 2025-02-03T07:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2025-01-31T07:00:00+00:00 Senate Second Reading Passed - No Amendments reading-2
• 2025-01-28T07:00:00+00:00 Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole committee-passage
• 2025-01-08T07:00:00+00:00 Introduced In Senate - Assigned to Finance introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/9ec1446b-55bd-434c-9dec-58ab24eca25d. Confidence: reported (aggregated from official Colorado legislature records).