Amendments for SB22-233

Senate Journal, April 29
After consideration on the merits, the Committee recommends that SB22-233 be amended
as follows, and as so amended, be referred to the Committee on Appropriations with
favorable recommendation.
Amend printed bill, page 3, line 25, strike "MAY 31," and substitute "JUNE 30,".

Page 6, after line 10 insert:

"(c) A TAX PREPARER IS NOT LIABLE IF THE PREPARER IS UNABLE TO FILE
A TAXPAYER'S 2021 STATE INCOME TAX RETURN BY JUNE 30, 2022, WHEN A
TAXPAYER TIMELY FILED, AND WAS GRANTED, A TAX EXTENSION AS LONG AS
THE TAX PREPARER FILES THE TAX RETURN BY OCTOBER 17, 2022.".


Finance



Senate Journal, May 2
After consideration on the merits, the Committee recommends that SB22-233 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation.
Amend printed bill, page 7, after line 12 insert:

"SECTION 4. Appropriation. (1) For the 2022-23 state fiscal year,
$2,504,276 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) $272,101 for use by the taxation services division for personal
services, which amount is based on an assumption that the division will require
an additional 3.5 FTE;
(b) $29,525 for use by the taxation services division for operating
expenses;
(c) $2,111,100 for the purchase of document management services;
(d) $78,750 for tax administration IT system (GenTax) support; and
(e) $12,800 for use by the executive director's office for personal
services related to administration and support.
(2) For the 2022-23 state fiscal year, $2,111,100 is appropriated to the
department of personnel. This appropriation is from reappropriated funds
received from the department of revenue under subsection (1)(c) of this section.
To implement this act, the department of personnel may use this appropriation
to provide document management services for the department of revenue.".

Renumber succeeding section accordingly.

Page 1, line 104, strike "INDIVIDUAL." and substitute "INDIVIDUAL, AND, IN
CONNECTION THEREWITH, MAKING AN APPROPRIATION.".
Appro-
priations



Senate Journal, May 2
SB22-233 by Senator(s) Hinrichsen and Rodriguez; also Representative(s) Exum and Daugherty--
Concerning an additional mechanism to refund excess state revenues for state fiscal year
2021-22 only that provides a refund in an identical amount to each qualified resident
individual, and, in connection therewith, making an appropriation.

Amendment No. 1, Finance Committee Amendment.
(Printed in Senate Journal, April 29, page(s) 1093 and placed in members' bill files.)

Amendment No. 2, Appropriations Committee Amendment.
(Printed in Senate Journal, May 2, page(s) 1113-1114 and placed in members' bill files.)

Amendment No. 3(L.006), by Senator Hinrichsen.

Amend printed bill, page 3, line 22, after "IS" insert "AT LEAST EIGHTEEN YEARS
OF AGE AS OF DECEMBER 31, 2021, WHO IS".

Page 3, line 24, strike "BY MIDNIGHT".

Page 3, line 25, before "FILES" insert "EITHER".

Page 3, line 26, strike "IS AWARDED" and substitute "APPLIES FOR".

Page 4, line 3, strike "RECEIVES AN AWARD OF" and substitute "APPLIES FOR".

Page 4, line 6, strike "RECEIVE AN AWARD OF" and substitute "APPLY FOR".

Page 4, line 17, strike "RECEIVING" and substitute "APPLICANT".

Page 5, line 21, strike the second "FILING" and substitute "APPLYING".

Page 6, strike line 13 and substitute "(2)(c) as follows:".

Page 6, strike lines 22 through 27.

Page 7, strike lines 1 through 12.


Amendment No. 4(L.009), by Senator Hinrichsen.

Amend printed bill, page 3, line 22, strike "(b)" and substitute "(b) (I)".

Page 3, line 24, strike "AND" and substitute "AND, EXCEPT AS PROVIDED IN
SUBSECTION (1)(b)(II) OF THIS SECTION,".

Page 3, after line 27 insert:
"(II) "QUALIFIED INDIVIDUAL" ALSO MEANS A NATURAL PERSON WHO
IS AT LEAST EIGHTEEN YEARS OF AGE AS OF DECEMBER 31, 2021, WHO IS A
RESIDENT OF THE STATE FOR THE ENTIRE INCOME TAX YEAR COMMENCING ON
JANUARY 1, 2021, AND WHO WAS GRANTED AN EXTENSION TO FILE A 2021
INCOME TAX RETURN AND TIMELY FILES AN INCOME TAX RETURN ON OR BEFORE
THE EXTENDED FILING DATE.".

Page 4, line 19, strike "FUND." and substitute "FUND; EXCEPT THAT, FOR A
QUALIFIED INDIVIDUAL DESCRIBED IN SUBSECTION (1)(b)(II) OF THIS SECTION,
THE DEPARTMENT OF REVENUE SHALL ISSUE A REIMBURSEMENT WARRANT
PURSUANT TO THIS SUBSECTION (2)(b) NO LATER THAN JANUARY 31, 2023.".

Page 5, line 22, after the period add "IN ADDITION, THE EXECUTIVE DIRECTOR,
IN CONSULTATION WITH LEGISLATIVE COUNCIL STAFF AND THE STATE
CONTROLLER, SHALL CALCULATE THE AGGREGATE TEMPORARY REFUND
AMOUNT ESTIMATED TO BE ALLOWED TO QUALIFIED INDIVIDUALS DESCRIBED IN
SUBSECTION (1)(b)(II) OF THIS SECTION, WHICH AMOUNT MUST BE HELD IN
RESERVE TO MAKE REFUNDS TO THOSE QUALIFIED INDIVIDUALS AND SHALL NOT
BE REFUNDED PURSUANT TO SECTION 39-22-2002.".


Amendment No. 5(L.010), by Senator Hinrichsen.

Amend printed bill, page 4, lines 15 and 16, strike "STATE TREASURER" and
substitute "DEPARTMENT OF REVENUE".

Page 4, strike lines 21 through 27 and insert "SHALL CERTIFY THE TEMPORARY
REFUND AMOUNT. THE DEPARTMENT OF REVENUE SHALL ISSUE AND MAIL THE
REFUND WARRANT FOR THE TEMPORARY REFUND AMOUNT TO THE MOST RECENT
CORRECT MAILING ADDRESS PROVIDED BY THE QUALIFIED INDIVIDUAL.".

As amended, ordered engrossed and placed on the calendar for third reading and final
passage.

(For further action, see amendments to the report of the Committee of the Whole.)



Senate Journal, May 2
SB22-233 by Senator(s) Hinrichsen and Rodriguez; also Representative(s) Exum and Daugherty--
Concerning an additional mechanism to refund excess state revenues for state fiscal year
2021-22 only that provides a refund in an identical amount to each qualified resident
individual, and, in connection therewith, making an appropriation.

Senator Lundeen moved to amend the report of the Committee of the Whole to show that
the following Lundeen floor amendment, (L.015) to SB 22-233, did pass.

Amend printed bill, page 2, after line 1 insert:
"SECTION 1. Legislative declaration. (1) The general
assembly hereby finds and declares that:
(a) The Taxpayer's Bill of Rights (TABOR), codified at Article X
of Section 20 of the Colorado Constitution, was adopted by voter
initiative in 1992. TABOR codifies various rules that place the taxing
power directly in the hands of the people, limiting the power of the state
and its political subdivisions to raise revenue.
(b) TABOR requires the governor, the general assembly, and local
governments to be responsible stewards of taxpayer dollars by prioritizing
funding for core government functions;
(c) Even with TABOR in place, total state appropriations per
Coloradan, adjusted for inflation, have increased by 57% over the last 20
years, from $3,304 to $5,196, allowing the state to meet the demands
stemming from population growth and an evolving economic landscape,
while continuing to prioritize taxpayers over ineffectual government
growth;
(d) Colorado voters have repeatedly rejected numerous efforts to
repeal TABOR since its enactment. As recently as November 2020,
voters rejected efforts to significantly overhaul or repeal TABOR.
(e) In the state fiscal year 2021-22, the ongoing economic and jobs
recovery from the 2020 recession will increase general fund revenue
collections by a projected 11.6% above levels from one year ago. The
general fund is projected to end the year with a 29.1% reserve, $1.91
billion above the required 13.4% reserve. Revenue subject to TABOR is
expected to exceed the Referendum C cap by $2.0 billion.
(f) In the state fiscal year 2022-23, the general assembly is
projected to have $3.2 billion, or 20.7%, more to spend or save in the
general fund than what is budgeted to be spent and saved in state fiscal
year 2021-22;
(g) Inflation in the United States has reached a new four-decade
high of 8.5% in March 2022 from the same month a year ago, driven
largely by energy and food costs;
(h) The average Colorado household has spent $4,467 more since
2020 because of inflation; and
(i) Given the historic budget surpluses the state is experiencing,
the general assembly finds it necessary to implement TABOR refunds as
soon as possible in order to support working families across the state by
returning tax dollars to them.".

Renumber succeeding sections accordingly.

Less than a majority of all members elected to the Senate having voted in the affirmative,
the amendment to the report of the Committee of the Whole was lost on the following roll
call vote:

YES 16 NO 18 EXCUSED 1 ABSENT 0
Bridges N Ginal N Lee N Simpson Y
Buckner N Gonzales N Liston Y Smallwood Y
Coleman N Hansen N Lundeen Y Sonnenberg Y
Cooke Y Hinrichsen N Moreno N Story N
Coram Y Hisey Y Pettersen N Winter N
Danielson Y Holbert Y Priola Y Woodward Y
Donovan N Jaquez N Rankin Y Zenzinger N
Fields N Kirkmeyer Y Rodriguez Y President N
Gardner Y Kolker N Scott E


House Journal, May 5
46 SB22-233 be amended as follows, and as so amended, be referred to
47 the Committee of the Whole with favorable
48 recommendation:
49
50 Amend reengrossed bill, page 7, strike lines 18 through 27 and substitute:
51
52 "SECTION 4. Appropriation. (1) For the 2022-23 state fiscal
53 year, $2,578,995 is appropriated to the department of revenue. This
54 appropriation is from the general fund. To implement this act, the
55 department may use this appropriation as follows:
1 (a) $564,487 for use by the taxation business group for personal
2 services related to taxation services, which amount is based on an
3 assumption that the division will require an additional 11.5 FTE;
4 (b) $89,925 for use by the taxation business group for operating
5 expenses related to taxation services;
6 (c) $1,715,635 for the purchase of document management services;
7 (d) $196,148 for tax administration IT system (GenTax) support;
8 and
9 (e) $12,800 for use by the executive director's office for personal
10 services related to administration and support.
11 (2) For the 2022-23 state fiscal year, $1,715,635 is appropriated to
12 the department of personnel. This appropriation is from reappropriated
13 funds received from the department of revenue under subsection (1)(c) of
14 this section. To implement this act, the department of personnel may use
15 this appropriation to provide document management services for the
16 department of revenue.".
17
18 Page 8, strike lines 1 through 11.
19
20

House Journal, May 5
16 Amendment No. 1, Appropriations Report, dated May 5, 2022, and placed
17 in member’s bill file; Report also printed in House Journal, May 5, 2022.
18
19 As amended, ordered revised and placed on the Calendar for Third
20 Reading and Final Passage.
21

House Journal, May 10
42 Amend revised bill, page 4, after line 18 insert:
43 "(d) "TOTAL EXCESS STATE REVENUES" MEANS THE TOTAL
44 AMOUNT OF THE STATE REVENUES PROJECTED TO BE IN EXCESS OF THE
20 45 LIMITATION OF STATE FISCAL YEAR SPENDING IMPOSED BY SECTION
46 (7)(a) OF ARTICLE X OF THE STATE CONSTITUTION THAT THE STATE IS
47 REQUIRED TO REFUND UNDER SECTION 20 (7)(d) OF ARTICLE X OF THE
48 STATE CONSTITUTION, INCLUDING ANY AMOUNT SPECIFIED IN SECTION
49 24-77-103.8, FOR STATE FISCAL YEAR 2021-22.".
50
51 Page 5, strike lines 11 through 25 and substitute:
52
53
1 "(d) (I) IF BEFORE JUNE 30, 2022, AND BASED ON THE LATEST
2 PROJECTIONS UPDATED FOR ACTUAL STATE REVENUES RECEIVED THROUGH
3 APRIL 30, 2022, THE PROJECTED AGGREGATE TEMPORARY REFUND
4 AMOUNT BASED ON THE REFUND AMOUNTS SET FORTH IN SUBSECTION
5 (1)(c)(I) OF THIS SECTION PLUS AMOUNTS PROJECTED TO BE REFUNDED
6 PURSUANT TO SECTIONS 39-3-209 AND 39-22-627 WILL CAUSE THE STATE
7 TO REFUND LESS THAN EIGHTY-FIVE PERCENT OF THE TOTAL EXCESS STATE
8 REVENUES PURSUANT TO THIS SECTION, THEN THE EXECUTIVE DIRECTOR,
9 IN CONSULTATION WITH LEGISLATIVE COUNCIL STAFF, SHALL INCREASE
10 THE TEMPORARY REFUND AMOUNT IN A MANNER THAT MAINTAINS AN
11 EQUAL TEMPORARY REFUND FOR EVERY QUALIFIED INDIVIDUAL THAT IS
12 DOUBLED FOR EACH PAIR OF QUALIFIED INDIVIDUALS FILING A JOINT
13 RETURN OR APPLYING JOINTLY FOR A GRANT PURSUANT TO ARTICLE 31 OF
14 THIS TITLE 39 SO THAT THE AGGREGATE AMOUNT REFUNDED PURSUANT TO
15 THIS SECTION PLUS AMOUNTS PROJECTED TO BE REFUNDED PURSUANT TO
16 SECTIONS 39-3-209 AND 39-22-627 IS APPROXIMATELY EQUAL TO
17 EIGHTY-FIVE PERCENT OF THE TOTAL EXCESS STATE REVENUES.
18 (II) IF BEFORE JUNE 30, 2022, AND BASED ON THE LATEST
19 PROJECTIONS UPDATED FOR ACTUAL STATE REVENUES RECEIVED THROUGH
20 APRIL 30, 2022, THE PROJECTED AGGREGATE TEMPORARY REFUND
21 AMOUNT BASED ON THE REFUND AMOUNTS SET FORTH IN SUBSECTION
22 (1)(c)(I) OF THIS SECTION PLUS AMOUNTS PROJECTED TO BE REFUNDED
23 PURSUANT TO SECTIONS 39-3-209 AND 39-22-627 WILL CAUSE THE STATE
24 TO REFUND MORE THAN EIGHTY-SEVEN PERCENT OF THE TOTAL EXCESS
25 STATE REVENUES PURSUANT TO THIS SECTION, THEN THE EXECUTIVE
26 DIRECTOR, IN CONSULTATION WITH LEGISLATIVE COUNCIL STAFF, MAY
27 DECREASE THE TEMPORARY REFUND AMOUNT TO AVOID AN OVER-REFUND,
28 AS DEFINED IN SECTION 24-77-103.7 (1). IF THE EXECUTIVE DIRECTOR".
29
30 Page 5, line 26, strike "AN ADJUSTMENT" and substitute "A DECREASE".
31
32 Page 6, line 1, strike "ADJUSTMENT" and substitute "DECREASE".
33
34 Page 6, strike lines 5 through 7 and substitute "ARTICLE 31 OF THIS TITLE
35 39.
36 (III) NOTWITHSTANDING ANY PROVISION OF THIS SUBSECTION
37 (2)(d), THE EXECUTIVE DIRECTOR SHALL ADJUST THE TEMPORARY REFUND
38 AMOUNT UNDER THIS SUBSECTION (2)(d) TO THE NEAREST FIFTY DOLLAR
39 INCREMENT.
40 (3) THE EXECUTIVE DIRECTOR, IN CONSULTATION WITH
41 LEGISLATIVE COUNCIL STAFF, SHALL CALCULATE THE AGGREGATE
42 TEMPORARY REFUND".
43
44 Renumber succeeding subsections accordingly.
45
46 The amendment was declared passed by the following roll call vote:
47
48 YES 56 NO 9 EXCUSED 0 ABSENT
49 Amabile Y Exum Y Lynch Y Sirota Y
50 Bacon Y Froelich Y McCluskie Y Snyder Y
51 Baisley N Geitner Y McCormick Y Soper N
52 Benavidez Y Gonzales-Gutierrez Y McKean Y Sullivan Y
53 Bernett Y Gray Y McLachlan Y Tipper Y
54 Bird Y Hanks N Michaelson Jenet Y Titone Y
55 Bockenfeld Y Herod Y Mullica Y Valdez A. Y
1 Boesenecker Y Holtorf Y Neville N Valdez D. Y
2 Bradfield Y Hooton Y Ortiz Y Van Beber Y
3 Caraveo Y Jodeh Y Pelton Y Van Winkle N
4 Carver Y Kennedy Y Pico N Weissman Y
5 Catlin Y Kipp Y Ransom Y Will Y
6 Cutter Y Larson Y Rich Y Williams N
7 Daugherty Y Lindsay Y Ricks Y Woodrow Y
8 Duran Y Lontine Y Roberts Y Woog Y
9 Esgar Y Luck N Sandridge N Young Y
10 Speaker Y
11
12 The question being, "Shall the bill, as amended, pass?".
13 A roll call vote was taken. As shown by the following recorded vote, a
14 majority of those elected to the House voted in the affirmative, and the
15 bill, as amended, was declared passed.
16
17 YES 54 NO 11 EXCUSED 0 ABSENT
18 Amabile Y Exum Y Lynch Y Sirota Y
19 Bacon Y Froelich Y McCluskie Y Snyder Y
20 Baisley N Geitner Y McCormick Y Soper Y
21 Benavidez Y Gonzales-Gutierrez Y McKean Y Sullivan Y
22 Bernett Y Gray Y McLachlan Y Tipper Y
23 Bird Y Hanks N Michaelson Jenet Y Titone Y
24 Bockenfeld N Herod Y Mullica Y Valdez A. Y
25 Boesenecker Y Holtorf Y Neville N Valdez D. Y
26 Bradfield Y Hooton Y Ortiz Y Van Beber Y
27 Caraveo Y Jodeh Y Pelton N Van Winkle N
28 Carver Y Kennedy Y Pico N Weissman Y
29 Catlin Y Kipp Y Ransom N Will Y
30 Cutter Y Larson Y Rich Y Williams N
31 Daugherty Y Lindsay Y Ricks Y Woodrow Y
32 Duran Y Lontine Y Roberts Y Woog Y
33 Esgar Y Luck N Sandridge N Young Y
34 Speaker Y
35 Co-sponsor(s) added: Representative(s) Amabile, Bacon, Bernett, Bird,
36 Boesenecker, Cutter, Duran, Froelich, Gonzales-Gutierrez, Herod, Jodeh, Kipp,
37 Lindsay, Lontine, McCluskie, McCormick, McLachlan, Michaelson Jenet,
38 Mullica, Ortiz, Ricks, Sirota, Snyder, Sullivan, Titone, Valdez A., Valdez D.,
39 Weissman, Young, Speaker
40