HB 1001: Qualified Business Income Deduction Add-Back - Colorado

Final Act → Signed Act · 4 edits · Aug 28, 2025

MODERATE

This bill converts a temporary tax provision into permanent law. The Qualified Business Income (QBI) deduction add-back, which was previously set to expire after 2025, is now made permanent. This change ensures the tax policy continues indefinitely without requiring future legislative action.

Scope change

The bill's scope changed from a temporary provision (2021-2025) to a permanent requirement for qualifying taxpayers.

TIMELINE

Extended the QBI deduction add-back requirement from ending in 2025 to permanent status.

TECHNICAL

Changed bill title formatting from 'House Bill' to 'HOUSE BILL' and added signatures page.

Adjusted text formatting and spacing in the legislative declaration section.

Corrected minor typos in the C.R.S. amendment text (e.g., 'befut e' instead of 'before').

Rerevised → Final Act · 3 edits · Aug 26, 2025

MINOR

This bill finalizes the continuation of Colorado's requirement for certain high-income taxpayers to add back their federal Qualified Business Income (QBI) deduction when calculating state taxable income. The text changes primarily reflect the transition from a 'Rerevised' draft to a 'Final Act' version, incorporating signatures from legislative officers and the Governor, along with minor formatting adjustments to the bill header and committee information. The substantive policy provisions regarding tax treatment, eligibility thresholds, and effective dates remain unchanged from the earlier version.

Scope change

No substantive change to the bill's scope or applicability; the changes are procedural, reflecting the bill's progression through the legislative process to final approval.

TECHNICAL

Updated bill header information to reflect final act status, including signatures from House and Senate officers and the Governor, replacing the 'Rerevised' designation.

Adjusted bill summary and reading dates to reflect final passage, removing 'Unamended' designations and updating committee listings.

Added explanatory note at the beginning indicating the bill is prepared for official signatures and directing readers to legislative status resources.

Revised → Rerevised · 4 edits · Aug 25, 2025

MODERATE

The bill was reorganized from a 'Revised' to a 'Rerevised' version, primarily updating formatting, page/line numbering, and adding additional Senate sponsors. The substantive policy content regarding the QBI deduction add-back requirement for Colorado taxpayers remains unchanged.

Scope change

No substantive change to the bill's scope, applicability, or policy requirements; changes are primarily formatting and administrative updates.

TECHNICAL

Added additional Senate sponsors (Coleman, Exum, Gonzales J., Jodeh, Kipp, Michaelson Jenet, Sullivan, Wallace, Weissman, Winter F.) to the Senate Sponsorship section.

Added page and line number references throughout the document for legislative tracking purposes.

Removed 'Revised' header and replaced with 'Rerevised' status indicating all amendments have been incorporated.

Reorganized bill header layout and moved committee listings from side-by-side columns to stacked format.

Reengrossed → Revised · 3 edits · Aug 24, 2025

MINOR

The bill was reformatted and reorganized from a 'Reengrossed' version to a 'Revised' version, with line numbers and page references added for legislative tracking. The substantive policy language regarding the QBI deduction add-back requirement remains unchanged, maintaining the same tax policy continuation for Colorado taxpayers.

Scope change

No substantive change to the bill's scope or applicability; the tax requirement remains the same.

TECHNICAL

Reorganized document structure with added page and line numbers for legislative tracking and formatting adjustments.

Removed original 'Reengrossed' header and session information, replaced with 'Revised' designation and updated amendment adoption dates.

Added detailed line-by-line references (e.g., Page 1, Line 101) to map bill text to specific legislative positions.

Engrossed → Reengrossed · 3 edits · Aug 23, 2025

MINOR

The bill title was updated from 'Engrossed' to 'Reengrossed' to reflect that additional amendments were adopted during the House's second reading. The sponsor list was expanded to include seven new sponsors (Bacon, Boesenecker, Brown, Camacho, Clifford, Duran, English, Espenoza, Froelich, Garcia, Jackson, Joseph, Lieder, Lindsay, Lindstedt, Mabrey, McCluskie, McCormick, Phillips, Smith, Story, Titone, Velasco, Willford, Woodrow, Zokaie), indicating broader legislative support. The version note was updated to clarify that this version includes all amendments adopted in the House of Introduction, with the House 2nd Reading unamended date now listed as August 22, 2025, and a new note added about the House 3rd Reading being unamended on August 23, 2025.

TECHNICAL

Bill title updated from 'Engrossed' to 'Reengrossed' to reflect additional amendments adopted during legislative review.

Seven additional House sponsors were added to the sponsor list, indicating expanded legislative support for the bill.

TIMELINE

Version notes were updated to clarify that this version includes all amendments adopted in the House of Introduction, with specific dates added for House 2nd Reading (August 22, 2025) and House 3rd Reading (August 23, 2025).

Introduced → Engrossed · 3 edits · Aug 22, 2025

MINOR

The bill has progressed from its initial introduction to an engrossed version with all amendments adopted on second reading in the House. The document now includes official House amendments and indicates the bill was amended on August 22, 2025. The substantive content regarding the federal qualified business income deduction remains unchanged in the visible text.

TECHNICAL

Document status changed from 'Introduced' to 'Engrossed' with all amendments adopted on second reading in the House.

Added amendment date stamp of August 22, 2025 and House designation.

Bill number formatting changed from 'HB25B-1001' to '1001' in page headers.

Qualified Business Income Deduction Add-Back

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