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CO HB1053

CO HB1053
Tax Policy Analysis by the Legislative Branch


summary

Introduced
01/10/2024
In Committee
04/26/2024
Crossed Over
05/21/2024
Passed
05/21/2024
Dead
Signed/Enacted/Adopted
06/04/2024

Introduced Session

2024 Regular Session

Bill Summary

CONCERNING ANALYSIS OF TAX POLICY BY THE STATE LEGISLATIVE BRANCH, AND, IN CONNECTION THEREWITH, MODIFYING REQUIREMENTS FOR EVALUATING STATE TAX EXPENDITURES, REQUIRING THE STATE AUDITOR TO PREPARE AN ANNUAL REPORT ON FEDERAL TAX LAW AND CHANGES THAT HAVE SIGNIFICANT IMPACT ON THE STATE'S TAX BASE, AND EXTENDING THE LEGISLATIVE OVERSIGHT COMMITTEE CONCERNING TAX POLICY AND THE TASK FORCE CONCERNING TAX POLICY.

AI Summary

This bill modifies the requirements for the State Auditor's evaluation of Colorado's tax expenditures, requiring the Auditor to develop a multi-year schedule to systematically review tax expenditures and providing specific guidelines for handling new, repealed, and short-term tax expenditures. It also requires the Auditor to prepare an annual report on federal tax law changes that significantly impact Colorado's tax base. Additionally, the bill extends the legislative oversight committee and task force on tax policy, allowing them to request the Auditor to evaluate specific tax expenditures and prepare reports on discrete tax policy topics.

Committee Categories

Budget and Finance

Sponsors (16)

Last Action

Governor Signed (on 06/04/2024)

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