Bill

Bill > HB1142


CO HB1142

CO HB1142
Reduce Income Tax Social Security Benefits


summary

Introduced
01/29/2024
In Committee
05/07/2024
Crossed Over
05/21/2024
Passed
05/21/2024
Dead
Signed/Enacted/Adopted
06/06/2024

Introduced Session

2024 Regular Session

Bill Summary

CONCERNING THE EXPANSION OF THE STATE INCOME TAX SUBTRACTION FOR SOCIAL SECURITY BENEFITS.

AI Summary

This bill expands the state income tax subtraction for social security benefits in Colorado. It increases the cap on the amount of social security benefits that can be subtracted from federal taxable income for individuals aged 55-64 to the total amount of such benefits received, if their adjusted gross income is below $75,000 (individual) or $95,000 (joint filing). For individuals aged 65 and older, the cap is increased to the total amount of social security benefits received, regardless of income level. The bill also includes a tax preference performance statement and requires the Department of Revenue to collect information to measure the effectiveness of this tax expenditure.

Committee Categories

Budget and Finance

Sponsors (35)

Last Action

Governor Signed (on 06/06/2024)

bill text


bill summary

Loading...

bill summary

Loading...

bill summary

Document Type Source Location
State Bill Page https://leg.colorado.gov/bills/hb24-1142
Fiscal Note FN3 https://leg.colorado.gov/sites/default/files/documents/2024A/bills/fn/2024a_hb1142_f1.pdf
BillText https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1142_enr.pdf
BillText https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1142_rer.pdf
BillText https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1142_rev.pdf
Fiscal Note/Analysis - Budget Staff Analysis SA2 https://leg.colorado.gov/sites/default/files/documents/2024A/bills/fn/2024a_hb1142_sen.pdf
BillText https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1142_ren.pdf
BillText https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1142_eng.pdf
Fiscal Note/Analysis - Budget Staff Analysis SA1 https://leg.colorado.gov/sites/default/files/documents/2024A/bills/fn/2024a_hb1142_hse.pdf
Fiscal Note FN2 https://leg.colorado.gov/sites/default/files/documents/2024A/bills/fn/2024a_hb1142_r1.pdf
House Finance Amendment L.003 https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2024A/amendments/43EDE1EA7CDC29F787258AD1007E95FB/HB1142_L.003.pdf
House Finance Amendment L.002 https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2024A/amendments/5590C261E44A755787258AD1007E7B5E/HB1142_L.002.pdf
House Finance Amendment L.001 https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2024A/amendments/12CDFF2DFED3252287258AD1007E60B9/HB1142_L.001.pdf
Fiscal Note FN1 https://leg.colorado.gov/sites/default/files/documents/2024A/bills/fn/2024a_hb1142_00.pdf
BillText https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1142_01.pdf
Loading...