Bill > SCR001

This concurrent resolution proposes a constitutional amendment that would require voter approval for any changes to the definition of federal taxable income that would impact state income tax calculations. Specifically, the resolution would amend the Colorado Constitution's Taxpayer's Bill of Rights (TABOR) to mandate that starting January 1, 2027, the state must obtain advance voter approval for any modifications to the federal taxable income definition, regardless of whether such changes would generate additional state revenue. The proposed amendment would be submitted to Colorado voters at the November 3, 2026 general election, with a requirement that at least 55% of voters must vote "Yes/For" the measure in order for it to be enacted. The ballot language clearly explains that the amendment would create a new legal requirement for voter approval of tax-related definitional changes, giving voters more direct control over potential state tax modifications that could arise from changes in federal tax law.

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https://leg.colorado.gov/bills/scr25b-001