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Bill > HB1311


CO HB1311

CO HB1311
Deductions for Net Sports Betting Proceeds


summary

Introduced
03/28/2025
In Committee
05/02/2025
Crossed Over
05/12/2025
Passed
05/12/2025
Dead
Signed/Enacted/Adopted
05/15/2025

Introduced Session

2025 Regular Session

Bill Summary

CONCERNING THE DEDUCTION FOR FREE BETS ALLOWED FOR THE PURPOSE OF CALCULATING NET SPORTS BETTING PROCEEDS, AND, IN CONNECTION THEREWITH, MAKING AN APPROPRIATION.

AI Summary

This bill modifies the rules for how sports betting operators can deduct free bets when calculating their net sports betting proceeds. Currently, operators are allowed to deduct a percentage of free bets placed by players, with those percentages changing over time: through June 30, 2025, the deduction percentage is not specified, from July 1, 2025 through December 31, 2025 it will be no more than two percent, and from January 1, 2026 through June 30, 2026 it will be no more than one percent. Starting July 1, 2026, the bill stipulates that sports betting operators will not be allowed to deduct any free bets at all. The bill also includes an appropriation of $17,135 to the Colorado Department of Revenue for the 2025-26 fiscal year, with the funds allocated for tax administration IT system support, personal services in taxation, and administrative support. The act will take effect after the standard 90-day legislative period, with a provision for potential referendum, and if challenged, would require voter approval in the November 2026 general election.

Committee Categories

Budget and Finance

Sponsors (16)

Last Action

Governor Signed (on 05/15/2025)

bill text


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bill summary

Document Type Source Location
State Bill Page https://leg.colorado.gov/bills/hb25-1311
Fiscal Note FN4 https://leg.colorado.gov/sites/default/files/documents/2025A/bills/fn/2025a_hb1311_f1.pdf
BillText https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_enr.pdf
BillText https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_rer.pdf
BillText https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_rev.pdf
Senate Finance Amendment L.006 https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2025A/amendments/DF013AC5949C434587258C7D0056E4DA/HB1311_L.006.pdf
Fiscal Note/Analysis - Budget Staff Analysis SA2 https://leg.colorado.gov/sites/default/files/documents/2025A/bills/fn/2025a_hb1311_sen.pdf
Fiscal Note FN3 https://leg.colorado.gov/sites/default/files/documents/2025A/bills/fn/2025a_hb1311_r2.pdf
BillText https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_ren.pdf
BillText https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_eng.pdf
House Appropriations Amendment J.003 https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2025A/amendments/C8B471CFEC58430087258C76006A6268/HB1311_J.003.pdf
House Appropriations Amendment L.004 https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2025A/amendments/D1299191A179C0C187258C75006BE169/HB1311_L.004.pdf
Fiscal Note/Analysis - Budget Staff Analysis SA1 https://leg.colorado.gov/sites/default/files/documents/2025A/bills/fn/2025a_hb1311_hse.pdf
Fiscal Note FN2 https://leg.colorado.gov/sites/default/files/documents/2025A/bills/fn/2025a_hb1311_r1.pdf
House Finance Amendment L.003 https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2025A/amendments/92C3ED43B6B9192087258C7300603B14/HB1311_L.003.pdf
Fiscal Note FN1 https://leg.colorado.gov/sites/default/files/documents/2025A/bills/fn/2025a_hb1311_00.pdf
BillText https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1311_01.pdf
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