republic-os/legislation/us/states/co/2025b/hb-1001.md

---
type: "Bill"
title: "Qualified Business Income Deduction Add-Back"
description: "The act continues indefinitely the existing requirement, which otherwise would have ended for income tax years commencing on or after January 1, 2026, that an amount equal to the federal qualified business income deduction allowed under section 199A of the federal \"Internal Revenue Code of 1986\" be added back by certain taxpayers to their federal taxable income for the purpose of determining their state taxable income.APPROVED by Governor August 28, 2025EFFECTIVE August 28, 2025(Note: This summary applies to this bill as enacted.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2025B"
identifier: "HB 1001"
citation: "Colorado HB 1001 (2025B)"
classification: ["bill"]
subjects: ["Fiscal Policy & Taxes"]
status: "enacted"
primary_sponsors: ["E. Sirota", "L. Cutter", "N. Hinrichsen"]
version_count: 7
action_count: 12
vote_count: 5
first_action: "2025-08-21"
last_action: "2025-08-28"
source: "openstates"
source_identifier: "ocd-bill/4fe5202a-d591-455c-8bde-1ceedabf156e"
source_url: "https://leg.colorado.gov/bills/HB25B-1001"
source_hash: "563acf844318495f9a1be0f03726384a1b2c90242d3f40528180e26630224d7b"
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 1001 (2025B) — Qualified Business Income Deduction Add-Back

The act continues indefinitely the existing requirement, which otherwise would have ended for income tax years commencing on or after January 1, 2026, that an amount equal to the federal qualified business income deduction allowed under section 199A of the federal "Internal Revenue Code of 1986" be added back by certain taxpayers to their federal taxable income for the purpose of determining their state taxable income.APPROVED by Governor August 28, 2025EFFECTIVE August 28, 2025(Note: This summary applies to this bill as enacted.)

## Version chain

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

1. **Introduced** (filed) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/b58fffea29b15e08f9af6792d63b8c1a)
2. **Engrossed** (committee substitute) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/1da4c40a8684688e5bcf9801e15ab64c)
3. **Final Act** (committee substitute) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/05e35b86811ac94a4f417b5bcde78e19)
4. **Reengrossed** (committee substitute) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/800b4c993a382e69683487690c0e6ab3)
5. **Rerevised** (committee substitute) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/59c91c1d32565a3e3b0c6024a3e75f7f)
6. **Revised** (committee substitute) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/cc0d9fb405105c0bf107826d345274e1)
7. **Signed Act** (committee substitute) — [source](https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/a955a6a05af57aeddcc2dc9b9f54e4ee)

## Votes

- COW * (S.001) — **fail** (fail) · lower
- BILL — **pass** (pass) · lower
- Refer House Bill 25B-1001 to the Committee of the Whole. — **pass** (pass) · lower
- L.005 — **fail** (fail) · upper
- Refer House Bill 25B-1001 to the Committee of the Whole. — **pass** (pass) · upper

## Sponsors

- E. Sirota — primary (person)
- L. Cutter — primary (person)
- N. Hinrichsen — primary (person)
- A. Boesenecker — cosponsor (person)
- B. Titone — cosponsor (person)
- C. Clifford — cosponsor (person)
- C. Espenoza — cosponsor (person)
- C. Kipp — cosponsor (person)
- D. Michaelson Jenet — cosponsor (person)
- E. Velasco — cosponsor (person)
- F. Winter — cosponsor (person)
- I. Jodeh — cosponsor (person)
- J. Bacon — cosponsor (person)
- J. Coleman — cosponsor (person)
- J. Gonzales — cosponsor (person)
- J. Jackson — cosponsor (person)
- J. Joseph — cosponsor (person)
- J. Mabrey — cosponsor (person)
- J. McCluskie — cosponsor (person)
- J. Phillips — cosponsor (person)
- J. Willford — cosponsor (person)
- K. Brown — cosponsor (person)
- K. McCormick — cosponsor (person)
- K. Wallace — cosponsor (person)
- L. García — cosponsor (person)
- L. Smith — cosponsor (person)
- M. Duran — cosponsor (person)
- M. Froelich — cosponsor (person)
- M. Lindsay — cosponsor (person)
- M. Weissman — cosponsor (person)
- R. English — cosponsor (person)
- S. Camacho — cosponsor (person)
- S. Lieder — cosponsor (person)
- S. Woodrow — cosponsor (person)
- T. Exum — cosponsor (person)
- T. Story — cosponsor (person)
- T. Sullivan — cosponsor (person)
- W. Lindstedt — cosponsor (person)
- Y. Zokaie — cosponsor (person)

## Timeline

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

- **2025-08-28** Governor Signed `executive-signature`
- **2025-08-26** Sent to the Governor `executive-receipt`
- **2025-08-26** Signed by the President of the Senate `passage`
- **2025-08-26** Signed by the Speaker of the House `passage`
- **2025-08-25** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2025-08-24** Senate Second Reading Special Order - Passed - No Amendments
- **2025-08-23** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2025-08-23** Introduced In Senate - Assigned to Appropriations `introduction`
- **2025-08-23** House Third Reading Passed - No Amendments `passage, reading-3`
- **2025-08-22** House Second Reading Passed - No Amendments `reading-2`
- **2025-08-21** House Committee on Appropriations Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2025-08-21** Introduced In House - Assigned to Appropriations `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4fe5202a-d591-455c-8bde-1ceedabf156e`. Confidence: reported (aggregated from official Colorado legislature records).