Amendments for SB24-228
Senate Journal, May 2
After consideration on the merits, the Committee recommends that SB24-228 be amended
as follows, and as so amended, be referred to the Committee on Appropriations with
favorable recommendation.
Amend printed bill, page 5, strike lines 13 and 14 and substitute "EXCEED THE
AMOUNT OF EXCESS STATE REVENUES LESS THE AMOUNT OF REIMBURSEMENT
FOR PROPERTY TAX EXEMPTIONS, BY AN APPLICABLE AMOUNT SPECIFIED IN
SUBSECTION (1)(a)(I) OF THIS SECTION, SUBJECT TO THE".
Page 10, line 10, strike "REQUIRES, "EXCESS" and substitute "REQUIRES:
(a) "EXCESS".
Page 10, after line 17 insert:
"(b) "REIMBURSEMENT FOR PROPERTY TAX EXEMPTIONS" MEANS THE
AMOUNT OF REIMBURSEMENT FOR PROPERTY TAX REVENUES LOST AS A RESULT
OF THE PROPERTY TAX EXEMPTIONS ALLOWED BY PART 2 OF ARTICLE 3 OF THIS
TITLE 39 PAID BY THE STATE TREASURER TO EACH COUNTY TREASURER AS
REQUIRED BY SECTION 39-3-207 (4) FOR THE PROPERTY TAX YEAR THAT
COMMENCED DURING THE SPECIFIED STATE FISCAL YEAR.".
Page 11, strike lines 20 and 21 and substitute "EXCEED THE AMOUNT OF EXCESS
STATE REVENUES LESS THE AMOUNT OF REIMBURSEMENT FOR PROPERTY TAX
EXEMPTIONS, BY AN APPLICABLE AMOUNT SPECIFIED IN SUBSECTION (1)(a)(I) OF
THIS SECTION, SUBJECT TO THE".
Page 16, line 26, strike "REQUIRES, "EXCESS" and substitute "REQUIRES:
(a) "EXCESS".
Page 17, after line 6 insert:
"(b) "REIMBURSEMENT FOR PROPERTY TAX EXEMPTIONS" MEANS THE
AMOUNT OF REIMBURSEMENT FOR PROPERTY TAX REVENUES LOST AS A RESULT
OF BOTH THE PROPERTY TAX EXEMPTIONS ALLOWED BY PART 2 OF ARTICLE 3 OF
THIS TITLE 39 AND THE REDUCED VALUATION FOR ASSESSMENT OF
QUALIFIED-SENIOR PRIMARY RESIDENCE REAL PROPERTY PURSUANT TO
SECTIONS 39-1-104.2 AND 39-1-104.6 THAT IS PAID BY THE STATE TREASURER
TO EACH COUNTY TREASURER AS REQUIRED BY SECTION 39-3-207 (4) OR
39-1-104.6 (9)(c) FOR THE PROPERTY TAX YEAR THAT COMMENCED DURING THE
SPECIFIED STATE FISCAL YEAR.".
Strike the second "FOUR" and substitute "FORTY" on: Page 7, line 26; and Page
14, line 9.
Strike "property tax revenues lost as a result of the property tax exemptions
allowed by part 2 of article 3 of this title 39 paid by the state treasurer to each
county treasurer as required by section 39-3-207 (4) for the property tax year
that commenced during the specified state fiscal year" and substitute "property
tax revenues lost as a result of the property tax exemptions allowed by part 2 of
article 3 of this title 39 paid by the state treasurer to each county treasurer as
required by section 39-3-207 (4) for the property tax year that commenced
during the specified state fiscal year" on: Page 7, lines 1 through 5; Page 9,
lines 5 through 8; and Page 9, lines 24 through 27.
Strike "property tax revenues lost as a result of BOTH the property tax
exemptions allowed by part 2 of article 3 of this title 39 AND THE REDUCED
VALUATION FOR ASSESSMENT OF QUALIFIED-SENIOR PRIMARY RESIDENCE REAL
PROPERTY PURSUANT TO SECTIONS 39-1-104.2 AND 39-1-104.6 THAT IS paid by
the state treasurer to each county treasurer as required by section 39-3-207 (4)
OR 39-1-104.6 (9)(c) for the property tax year that commenced during the
specified state fiscal year" and substitute "property tax revenues lost as a result
of the property tax exemptions allowed by part 2 of article 3 of this title 39 paid
by the state treasurer to each county treasurer as required by section 39-3-207
(4) for the property tax year that commenced during the specified state fiscal
year" on: Page 13, lines 8 through 15; Page 15, lines 15 through 21; and Page
16, lines 10 through 16.
Finance
Senate Journal, May 3
After consideration on the merits, the Committee recommends that SB24-228 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation.
Amend printed bill, page 41, after line 25 insert:
"SECTION 17. Appropriation. (1) For the 2024-25 state fiscal year,
$59,443 is appropriated to the department of revenue. This appropriation is
from the general fund. To implement this act, the department may use this
appropriation as follows:
(a) $16,625 for use by the executive director's office for personal
services related to administration and support;
(b) $27,810 for the taxation business group for tax administration IT
system (GenTax) support; and
(c) $15,008 for the taxation business group for personal services related
to taxation services.".
Renumber succeeding section accordingly.
Page 1, line 101, strike "REVENUES." and substitute "REVENUES, AND, IN
CONNECTION THEREWITH, MAKING AN APPROPRIATION.".
Appro-
priations
Senate Journal, May 4
SB24-228 by Senator(s) Mullica and Lundeen; also Representative(s) deGruy Kennedy and Pugliese--
Concerning mechanisms to refund excess state revenues.
Amendment No. 1, Finance Committee Amendment.
(Printed in Senate Journal, May 2, page(s) 1288-1289 and placed in members' bill files.)
Amendment No. 2, Appropriations Committee Amendment.
(Printed in Senate Journal, May 3, page(s) 1319 and placed in members' bill files.)
Amendment No. 3(L.006), by Senator Lundeen.
Amend printed bill, page 21, line 22, strike "and (5)(c);" and substitute
"(5)(c), and (10);".
Page 21, line 23, strike "(9), and (10);" and substitute "and (9);".
Page 30, strike lines 1 through 9 and substitute:
"(10) The department of corrections the department of human
services, and each county of the state, to the extent each such county has
the capability within existing resources, shall provide in a timely manner
the information requested by the department of revenue necessary to
identify the persons specified in paragraph (b) of subsection (1)
SUBSECTION (1)(b) of this section. and in subsection (9) of this section
The information shall MUST be provided in the form requested by the
department of revenue. The department of revenue shall maintain the
confidentiality of any social security number received pursuant to this
subsection (10).".
Page 30, strike lines 11 through 19 and substitute:
"SECTION 6. In Colorado Revised Statutes, 19-1-305, amend
(1)(e) and (1)(f); and repeal (1)(g) as follows:
19-1-305. Operation of juvenile facilities. (1) Except as
otherwise authorized by section 19-1-303 or 19-1-304 (8), all records
prepared or obtained by the department of human services in the course
of carrying out its duties pursuant to article 2.5 of this title 19 are
confidential and privileged. The records may be disclosed only:
(e) To persons authorized by court order after notice and a
hearing, to the juvenile, and to the custodian of the record; AND
(f) For research or evaluation purposes pursuant to rules
regarding research or evaluation promulgated by the department of
human services. Any rules so promulgated shall require that persons
receiving information for research or evaluation purposes are required to
keep such information confidential. and
(g) To the department of revenue pursuant to sections 39-22-120
and 39-22-2003, C.R.S.".
Amendment No. 4(L.005), by Senator Lundeen.
Amend printed bill, page 17, after line 7 insert:
"SECTION 3. In Colorado Revised Statutes, 39-22-104, amend
(3)(p.5)(II) as follows:
39-22-104. Income tax imposed on individuals, estates, and trusts
- single rate - report - legislative declaration - definitions - repeal. (3) There
shall be added to the federal taxable income:
(p.5) (II) For the 2023-24 state fiscal year and state fiscal years
thereafter, the general assembly shall annually appropriate an amount at least
equal to the amount of revenue generated by the addition to federal taxable
income described in subsection (3)(p.5)(I) of this section, CALCULATED
WITHOUT REGARD TO ANY TEMPORARY RATE REDUCTION PURSUANT TO SECTION
39-22-627, but not more than the amount required, to fully fund the direct and
indirect costs of implementing the healthy school meals for all program as
provided in section 22-82.9-209. The provisions of subsection (3)(p.5)(I) of this
section constitute a voter-approved revenue change, approved by the voters at
the statewide election in November of 2022, and the revenue generated by this
voter-approved revenue change may be collected, retained, appropriated, and
spent without subsequent voter approval, notwithstanding any other limits in the
state constitution or law. The addition to federal taxable income described in
subsection (3)(p.5)(I) of this section does not apply for an income tax year that
commences after the healthy school meals for all program, or any successor
program, is repealed. Upon repeal of the healthy school meals for all program,
or any successor program, the commissioner of education shall promptly notify
the executive director in writing that the program is repealed.".
Renumber succeeding sections accordingly.
Amendment No. 5(L.004), by Senator Lundeen.
Amend printed bill, page 18, strike lines 15 through 22 and substitute "and
(3)(b).".
Page 19, line 20, strike "CODE." and substitute "CODE; EXCEPT THAT IF, BY
SEPTEMBER 1 OF ANY CALENDAR YEAR, THE EXECUTIVE DIRECTOR HAS NOT
RECEIVED ADVICE FROM THE INTERNAL REVENUE SERVICE THAT SUCH AN
IDENTICAL REFUND IS REGARDED AS A REFUND OF SALES TAX AND NOT AS AN
ACCESSION TO WEALTH, THE IDENTICAL REFUND THRESHOLD IS FIFTEEN
DOLLARS.".
Page 40, lines 10 and 11, strike "shall, irrespective of the provisions of section
39-26-106," and substitute "shall".
As amended, ordered engrossed and placed on the calendar for third reading and final
passage.
House Journal, May 8
4 SB24-228 be amended as follows, and as so amended, be referred to
5 the Committee on Appropriations with favorable
6 recommendation:
7
8 Amend reengrossed bill, page 41, line 25, after "shall" insert "irrespective
9 of the provisions of section 39-26-106,".
10
11 Page 43, line 7, strike "11" and substitute "12".
12
13 Strike "12" and substitute "13" on: Page 43, lines 9 and 10.
14
15
House Journal, May 8
31 Amendment No. 1, Finance Report, dated May 7, 2024, and placed in
32 member's bill file; Report also printed in House Journal, May 7, 2024.
33
34 Amendment No. 2, by Representative deGruy Kennedy:
35
36 Amend reengrossed bill, page 20, line 21, after "MEANS" insert "AN
37 AMOUNT EQUAL TO ONE-HALF OF".
38
39 Page 20, line 22, after "FOR" insert "MARRIED, FILING JOINTLY, FOR".
40
41 As amended, ordered revised and placed on the Calendar for Third
42 Reading and Final Passage.
43