SB 25-307 Colorado Senate · 2025 Regular Session

Decarbonization Tax Credits Administration Cash Fund

Summary
For state fiscal years 2023-24 through 2026-27, current law requires the state treasurer to credit to the decarbonization tax credits administration cash fund (fund) oil and gas severance tax revenue equal to the amount attributable to the decreased severance tax credit allowed for oil and gas production for tax years 2024 through 2026. For state fiscal years 2024-25 and 2025-26, section 2 of the act specifies that the amount of oil and gas severance tax revenue credited to the fund shall not exceed the net revenue from the oil and gas severance tax collection. Section 3 requires the state treasurer to transfer $2,500,000 from the energy and carbon management cash fund to the fund on June 30, 2025. Section 1 requires the state treasurer to transfer $2,500,000 from the fund to the energy and carbon management cash fund on January 1, 2026. (Note: This summary applies to this bill as enacted.)
Bill status signed all 5 stages cleared
Introduction
Apr 2025
Committee Review
Apr 2025
Senate Passage
Apr 2025
House Passage
May 2025
Signed into Law
Jun 2025
Introduced Apr 23, 2025 Signed Jun 3, 2025
Maddy AI version diff · 4 comparisons

What changed between versions

Rerevised (05/01/2025) Revised (04/30/2025) · 2 edits
MINOR
The bill's sponsorship was reduced from multiple House sponsors to just two, and the version status was updated from 'Rerevised' to 'Revised' to reflect that amendments were adopted on second reading rather than after third reading. These changes indicate the bill is in a later stage of the legislative process with fewer House supporters.
TECHNICAL

Removed four additional House sponsors (Brown, Joseph, McCluskie) from the bill's sponsorship list, leaving only Sirota and Bird.

Changed the version header from 'REREVISED' to 'REVISED' and updated the amendment status description to reflect adoption on second reading rather than third reading unamended.

Floor votes · Senate Apr 28, 2025 · House May 1, 2025

How they voted

267
Passed · 1 other
Total votes 34
Apr 28, 2025
D Democratic22
21 Yea 1
95% Yea
R Republican12
5 Yea 7 Nay
58% Nay
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
12
Key actions
5
Committee
2
Jun 3, 2025
Signed into law
Governor Signed
executive
May 1, 2025
Lower · Passed
House Third Reading Passed - No Amendments
lower
Apr 30, 2025
Lower · Passed
House Committee on Appropriations Refer Unamended to House Committee of the Whole
lower
Apr 28, 2025
Introduced
Introduced In House - Assigned to Appropriations
lower
Apr 28, 2025
Upper · Passed
Senate Third Reading Passed - No Amendments
upper
Apr 25, 2025
Upper · Passed
Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole
upper
Apr 23, 2025
Introduced
Introduced In Senate - Assigned to Appropriations
upper
4 primary · 5 co-sponsors

Sponsors