SB042

Revenue Classification Taxpayers Bill of Rights

Complete·5/29/26

Colorado SB042 clarifies definitions for "collections for another government" and "damage awards" for fiscal year spending calculations.

Colorado SB042 amends the definitions of "collections for another government" and "damage awards" in state statutes. It specifies that certain revenues collected by the state, such as excise taxes on gasoline used as fuel for certain aircraft and fines or penalties for legal violations, are not considered state fiscal year spending under the Taxpayers' Bill of Rights (TABOR). The bill aims to ensure that these revenues are not included in the state's fiscal year spending limit calculations, aligning with the constitutional exemption for such collections.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

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20
0
Democratic CaucusRepublican Caucus

Roll Call Votes

23 Yea

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12 Nay

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Calendar

May 13

12:00 AM

Senate Third Reading Calendar

May 12

12:00 AM

Senate Third Reading Calendar

History

May 29

Governor Signed

May 22

Senate

Signed by the President of the Senate

May 22

House

Signed by the Speaker of the House