Colorado 2025 Regular Session Status: Enacted 26 D cosponsors

SB 25-173 — Revenue Classification Taxpayers Bill of Rights

Last action — Governor Signed

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 20, 2025. Enacted.

Signed by Governor Jared Polis (Democratic) on June 04, 2025.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 62% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 29 sponsors

    3 primary, 26 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (26 D).

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Section 20 of article X of the state constitution (TABOR) defines "fiscal year spending" as not including either "damage awards" or "property sales". Although TABOR does not define either "damage award" or "property sale", the TABOR implementing statutes do. The act clarifies both of these definitions for state fiscal years commencing on or after July 1, 2024. The act clarifies that "damage award", as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes certain fines and monetary penalties imposed by the state. The act also clarifies that "property sale", as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes certain specified types of sales by the state. (Note: This summary applies to this bill as enacted.)

Bill Text

What changed in the latest version

22 added · 15 removed

22 line(s) added, 15 removed.

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Latest
First Regular Session Seventy-fifth General Assembly STATE OF COLORADO ENGROSSED This Version Includes All Amendments Adopted on Second Reading in the House of Introduction LLS NO.
First Regular Session Seventy-fifth General Assembly STATE OF COLORADO REENGROSSED This Version Includes All Amendments Adopted in the House of Introduction LLS NO.
25-0786.02 Pierce Lively x2059 SENATE BILL 25-173 SENATE SPONSORSHIP Weissman, HOUSE SPONSORSHIP Garcia and Zokaie, Senate Committees House Committees Finance Appropriations A BILL FOR AN ACT C ONCERNING THE CLASSIFICATION OF CERTAIN STATE REVENUE FOR PURPOSES OF CALCULATING STATE FISCAL YEAR SPENDING PURSUANT TO SECTION 20 OF ARTICLE X OF THE STATE CONSTITUTION ,AND ,INCONNECTIONTHEREWITH ,CLARIFYING THE STATUTORY DEFINITIONS OF DAMAGE AWARDS AND PROPERTYSALEFORPURPOSESOFCALCULATINGSTATEFISCAL YEAR SPENDING .
25-0786.02 Pierce Lively x2059 SENATE BILL 25-173 SENATE SPONSORSHIP Weissman, Ball, Coleman, Cutter, Exum, Gonzales J., Hinrichsen, Jodeh, Kipp, Kolker, Marchman, Michaelson Jenet, Sullivan, Winter F.
Bill Summary (Note:
HOUSE SPONSORSHIP Garcia and Zokaie, Senate Committees House Committees Finance Appropriations A BILL FOR AN ACT C ONCERNING THE CLASSIFICATION OF CERTAIN STATE REVENUE FOR PURPOSES OF CALCULATING STATE FISCAL YEAR SPENDING PURSUANT TO SECTION 20 OF ARTICLE X OF THE STATE CONSTITUTION ,AND ,INCONNECTIONTHEREWITH ,CLARIFYING THE STATUTORY DEFINITIONS OF DAMAGE AWARDS AND d PROPERTYSALEFORPURPOSESOFCALCULATINGSTATEFISCAL d e 2 YEAR SPENDING .
This summary applies to this bill as introduced and does notreflectanyamendmentsthatmaybesubsequentlyadopted.Ifthisbill passes third reading in the house of introduction, a bill summary that g applies to the reengrossed version of this bill will be available at d http://leg.colorado.gov.) e 0 T R , A 2 1 Shading denotes HOUSE amendment.
E a 2 A U 9 N i h Bill Summary S a r R M r (Note:
Double underlining denotes SENATE amendment.E d c Capital letters or bold & italic numbers indicate new material to be added to existing law.
This summary applies to this bill as introduced and does 3 notreflectanyamendmentsthatmaybesubsequentlyadopted.Ifthisbill passes third reading in the house of introduction, a bill summary that applies to the reengrossed version of this bill will be available at i a 2 http://leg.colorado.gov.) E R 2 T d 8 N 2 1 Shading denotes HOUSE amendment.
Dashes through the words or numbers indicate deletions from existing law.
Double underlining denotes SENATE amendment.
S e r Capital letters or bold & italic numbers indicate new material to be added to existing law.n a Dashes through the words or numbers indicate deletions from existing law.
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Amendments

1 amendment

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. Governor Signed

  2. Signed by the Speaker of the House

  3. Sent to the Governor

  4. Signed by the President of the Senate

  5. Senate Considered House Amendments - Result was to Concur - Repass

  6. House Third Reading Passed - No Amendments

  7. House Second Reading Special Order - Passed with Amendments - Committee

  8. House Second Reading Laid Over Daily - No Amendments

  9. House Committee on Appropriations Refer Amended to House Committee of the Whole

  10. House Committee on Finance Refer Unamended to Appropriations

  11. Senate Third Reading Passed - No Amendments

  12. Introduced In House - Assigned to Finance

  13. Senate Second Reading Passed with Amendments - Floor

  14. Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole

  15. Senate Committee on Finance Refer Unamended to Appropriations

  16. Introduced In Senate - Assigned to Finance

Sponsors

Sponsorship breakdown

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3 sponsors · 26 co-sponsors · 72 not signed on

Sponsors (3)

Co-sponsors (26)

Not signed on (72)

72 members have not signed on to this bill.

Show all 72 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation finance
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 25-173 do?
Section 20 of article X of the state constitution (TABOR) defines "fiscal year spending" as not including either "damage awards" or "property sales". Although TABOR does not define either "damage award" or "property sale", the TABOR implementing statutes do. The act clarifies both of these definitions for state fiscal years commencing on or after July 1, 2024. The act clarifies that "damage award", as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes certain fines and monetary penalties imposed by the state. The act also clarifies that "property sale", as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes certain specified types of sales by the state. (Note: This summary applies to this bill as enacted.)
Who sponsors SB 25-173?
SB 25-173 is sponsored by Steven Woodrow (Democrat), Tammy Story (Democrat), Emily Sirota (Democrat), Karen McCormick (Democrat), Julie McCluskie (Democrat), Mandy Lindsay (Democrat), Junie Joseph (Democrat), Jamie Jackson (Democrat), Sean Camacho (Democrat), Kyle Brown (Democrat), Andrew Boesenecker (Democrat), Jennifer Bacon (Democrat), F. Winter, Katie Wallace (Democrat), Tom Sullivan (Democrat), Janice Marchman (Democrat), Chris Kolker (Democrat), Cathy Kipp (Democrat), Iman Jodeh (Democrat), Nick Hinrichsen (Democrat), Julie Gonzales (Democrat), Tony Exum (Democrat), Lisa Cutter (Democrat), James Coleman (Democrat), Matt Ball (Democrat), Yara Zokaie (Democrat), Lorena García, Mike Weissman (Democrat), and Michaelson Jenet.
What is the current status of SB 25-173?
This bill has been enacted into law. Introduced February 20, 2025. Enacted.
Where can I track SB 25-173?
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Last checked for changes 2 months ago · updated continuously

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