SB 25-320: Commercial Motor Vehicle Transportation - Colorado

Revised (05/03/2025) → PA1 (05/01/2025) · 5 edits

MODERATE

This bill was amended to change its status from a revised version to a preamended version, indicating it is an unofficial draft with committee amendments not yet adopted. The substantive content regarding tax exemptions and bridge fees remains largely unchanged, though some formatting and date references were adjusted.

Scope change

The bill's scope remains focused on commercial motor vehicle transportation, reinstating sales tax exemptions for heavy-duty vehicles, and adjusting bridge and tunnel impact fee schedules; no substantive scope change occurred.

TIMELINE

The document header was changed from 'REVISED' to 'PREAMENDED' to indicate this is an unofficial version including committee amendments not yet adopted on second reading.

TECHNICAL

House sponsorship list was shortened, removing names 'Hinrichsen' from the Senate sponsorship section.

Formatting changes were made to the bill title section, including removal of '2nd Reading Unamended' and 'HOUSE' markers and adjustment of line breaks.

The bill summary section was updated to remove 'Amended 2nd Reading' and 'SENATE' markers, and the date was changed from May 3, 2025 to May 1, 2025.

Minor formatting adjustments were made to the fee schedule section, including reordering of fiscal year labels and removal of redundant 'YEARS' text.

Rerevised (05/05/2025) → Revised (05/03/2025) · 3 edits

MINOR

The bill text was updated to reflect a revised version from May 3, 2025, replacing the rerevised version from May 5, 2025. The primary change is the removal of the '3rd Reading Unamended' stamp and the associated date, indicating the bill has moved past that stage in the legislative process. No substantive policy changes, funding adjustments, or eligibility criteria were modified in this revision.

TECHNICAL

Removed the '3rd Reading Unamended' status and May 5, 2025 date stamp from the header, reflecting the bill's progression in the legislative process.

Updated the revision header from 'REREVISED' to 'REVISED' and adjusted the subtitle to clarify that amendments were adopted on second reading in the Second House.

Removed the name 'Taggart' from the House Sponsorship list, likely due to a correction in the official record or withdrawal of sponsorship.

Final Act (05/13/2025) → Rerevised (05/05/2025) · 4 edits

MODERATE

This bill reinstates and extends a sales and use tax exemption for certain heavy-duty, low-emitting motor vehicles, power sources, and conversion parts from August 1, 2025 through January 1, 2029. It also adjusts bridge and tunnel impact fees for special fuel, increasing rates from 2025-26 through 2027-28. The changes clarify the tax expenditure's purpose and update fee schedules to generate additional revenue for state bridge and tunnel infrastructure projects.

Scope change

The bill's scope remains focused on commercial motor vehicle taxation and bridge/tunnel fees, but the timeline for tax exemption has been extended and the fee amounts have been increased.

TIMELINE

Extended the tax exemption period for heavy-duty low-emitting vehicles from ending December 31, 2028 to January 1, 2034, while also adding a new exemption period starting August 1, 2025.

FISCAL

Increased bridge and tunnel impact fees per gallon of special fuel: from 5 cents to 7 cents for FY 2025-26, from 6 cents to 7 cents for FY 2026-27, and from 7 cents to 8 cents for FY 2027-28.

REQUIREMENT

Added a tax preference performance statement requirement to explain the purposes of the tax exemption, as mandated by state law for new or extended tax expenditures.

TECHNICAL

Updated formatting and organizational structure of the bill text, including adding committee information and reading dates.

Engrossed (05/01/2025) → Reengrossed (05/02/2025) · 3 edits · May 2, 2025

MINOR

The bill was reengrossed to include an additional sponsor (Hinrichsen) and updated the title formatting for the fiscal years covered by the sales tax exemption and bridge/tunnel fee adjustments. The substantive policy content regarding the tax exemption and fee schedule remains unchanged from the previous version.

Scope change

No substantive change to the bill's scope or applicability; only procedural updates to sponsorship and title formatting.

TECHNICAL

Added Hinrichsen as a Senate sponsor alongside Bridges and Kirkmeyer, Amabile

Updated title formatting to reflect 'REENGROSSED' status and adjusted fiscal year spacing in the bill title

Added '3rd Reading Unamended' notation and date (May 2, 2025) in the Senate section

Introduced (04/29/2025) → Engrossed (05/01/2025) · 3 edits · May 2, 2025

MINOR

The bill was amended to extend the expiration date for a tax exemption on heavy-duty low-emitting vehicles from December 31, 2032, to January 1, 2034. The amendment also reorganized the legislative declaration section to better align with standard formatting requirements for tax expenditures.

Scope change

The scope of the tax exemption remains the same, but the duration of the exemption has been extended by two years.

TIMELINE

Extended the repeal date for the tax exemption from December 31, 2032, to January 1, 2034, allowing businesses to continue claiming the exemption for two additional years.

TECHNICAL

Reorganized and renumbered the legislative declaration section to comply with state requirements for documenting tax expenditures.

Adjusted the bridge and tunnel impact fee schedule language to clarify the fiscal years covered.

Commercial Motor Vehicle Transportation

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