SB 25-272: Regional Transportation Authority Sales & Use Tax Exemption - Colorado

Revised (05/03/2025) → PA1 (04/15/2025) · 4 edits

MODERATE

The bill was amended to change its status from a revised version with adopted amendments to a preamended version containing committee amendments not yet adopted. A new safety clause was added to justify the bill's passage as necessary for public health, safety, or state appropriations. The bill's substantive policy regarding sales and use tax exemptions for construction materials used by regional transportation authorities to house staff and contractors remains unchanged.

REQUIREMENT

Added a safety clause (Section 4) declaring the bill necessary for the immediate preservation of public peace, health, or safety, or for state appropriations.

TECHNICAL

Changed document status from 'Revised' with adopted amendments to 'Preamended' with committee amendments not yet adopted on second reading.

Removed sponsor lists for Senate and House, changing House sponsorship from 'Velasco and Froelich' to '(None)' and updating Senate sponsors to only 'Winter F. and Catlin'.

Updated committee assignments, moving Appropriations from House to Senate committees and removing Finance from House committees.

Rerevised (05/05/2025) → Revised (05/03/2025) · 2 edits

MINOR

The bill text was updated from a 'Rerevised' version to a 'Revised' version, reflecting that amendments were adopted on second reading rather than passed in the second house. A new provision was added to Colorado Revised Statutes 43-4-605, granting transportation authorities the explicit power to build, erect, alter, or repair structures for housing employees or contractors.

Scope change

The bill now explicitly grants transportation authorities the authority to construct and maintain housing for their employees and contractors, expanding their operational capabilities.

REQUIREMENT

Added a new subsection (1)(l) to Colorado Revised Statutes 43-4-605 that grants transportation authorities the power to build, erect, alter, or repair structures for housing employees or contractors.

TECHNICAL

Updated the revision status from 'Rerevised' to 'Revised' and changed the amendment adoption description to reflect second reading adoption in the second house.

Final Act (05/07/2025) → Rerevised (05/05/2025) · 3 edits

MINOR

The bill text was reformatted from a final act version to a rerevised version that includes all amendments adopted in the second house. The substantive policy content regarding tax exemptions and authority powers remains consistent between versions.

TECHNICAL

Header information was updated to reflect the rerevised status with all amendments included, showing the bill passed the second house on May 5, 2025.

Bill summary section was updated to reflect the third reading in the house on April 30, 2025, with amended status noted.

Formatting and layout were adjusted to match the rerevised legislative document standard, including updated page numbering and committee assignments.

Signed Act (05/30/2025) → Final Act (05/07/2025) · 3 edits

MINOR

This bill amends Colorado statutes to clarify that sales tax exemptions for construction materials apply to housing built for regional transportation authority employees and contractors. The changes update specific statutory references and correct a numbering error in the statute text from (1)(1) to (1)(l).

Scope change

The bill's scope remains focused on sales tax exemptions for construction materials used to build housing for transportation authority staff, but clarifies the legal authority and corrects statutory citations.

DEFINITION

Updated statutory references in Section 1 to correct a numbering error from (1)(1) to (1)(l) and standardized capitalization in the definition of governmental capacities.

ELIGIBILITY

Clarified that the sales tax exemption applies to structures built to house employees or contractors of a regional transportation authority under existing authority provisions.

TECHNICAL

Corrected formatting and numbering inconsistencies in the statutory text, including changing (1)(1) to (1)(l) in Section 3.

Reengrossed (04/30/2025) → Signed Act (05/30/2025) · 4 edits · May 30, 2025

MODERATE

The bill was reengrossed and signed into law, updating the sales and use tax exemption for construction materials used to build housing for a regional transportation authority's staff. The changes clarify that the exemption applies to structures built to house employees or contractors of the authority, as permitted by specific existing sections of the Colorado Revised Statutes. The bill also formally adds a new power to the authority's board of directors and the authority itself to build, erect, alter, or repair such housing structures.

Scope change

The bill's scope was expanded to explicitly include the construction of housing for authority employees or contractors as a permitted use of the tax exemption, aligning the exemption language with the newly added statutory powers for the authority.

ELIGIBILITY

Added explicit eligibility for sales and use tax exemptions when construction materials are used to build structures housing employees or contractors of a regional transportation authority.

DEFINITION

Defined 'governmental capacities' to include the construction of housing for authority employees or contractors, referencing specific sections of the Colorado Revised Statutes.

REQUIREMENT

Added new statutory powers for the authority and its board of directors to build, erect, alter, or repair structures for housing employees or contractors.

TECHNICAL

Updated sponsorship information to include additional representatives and reorganized the bill header and committee listings.

Engrossed (04/29/2025) → Reengrossed (04/30/2025) · 3 edits · Apr 30, 2025

MINOR

The bill was reengrossed after the House of Introduction adopted amendments, updating the sponsor list to include additional legislators and adding a notice that the current summary applies only to the original version, not the amended version.

TECHNICAL

Added additional co-sponsors (Amabile, Bridges, Cutter, Exum, Jodeh, Kipp, Marchman, Michaelson Jenet, Mullica, Roberts, Wallace) to the Senate sponsorship list.

Added a notice stating the bill summary applies to the original version and that a new summary will be available for the reengrossed version after House amendments are adopted.

Changed the version title from 'ENGROSSED' to 'REENGROSSED' to reflect that amendments were adopted in the House of Introduction.

Introduced (04/01/2025) → Engrossed (04/29/2025) · 2 edits · Apr 30, 2025

MINOR

The bill was amended to add the House of Representatives as a co-sponsor and to include the Appropriations Committee in the Senate committee list. The substantive text of the bill regarding tax exemptions for construction materials remains unchanged, though the version is now marked as Engrossed with all amendments adopted on Second Reading.

Scope change

The bill's scope and applicability remain unchanged; only sponsorship and committee assignments were updated.

TECHNICAL

Added House sponsorship (Velasco and Froelich) and Appropriations Committee to the Senate committee list.

Changed the bill status from 'Introduced' to 'Engrossed' with all amendments adopted on Second Reading in the House of Introduction.

Regional Transportation Authority Sales & Use Tax Exemption

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