SB 42 CO

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Became Law

Section 20 of article X of the state constitution (the Taxpayer's Bill of Rights or TABOR) defines 'fiscal year spending' as excluding 'collections for another government' and 'damage awards'. Although TABOR does not define either 'collections for another government' or 'damage awards', the TABOR implementing statutes define both terms. The act clarifies both of these definitions for state fiscal years commencing on or after July 1, 2025.     The act clarifies that 'collections for another government', as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes:Revenue from the excise tax and sales and use tax on gasoline used as fuel for the propulsion of specified aircraft that is collected by the state and distributed to governmental or airport entities operating a federal aviation administration-designated public use airport; andRevenue from fees that are collected by the department of public safety for the purpose of criminal history record checks and that is transmitted to the federal bureau of investigation for a required federal component of such criminal history record checks.     The act also clarifies that 'damage award', as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes money from certain sources that is deposited in the crime victim compensation fund of each judicial district.     The act specifies that for fiscal years commencing on or after July 1, 2026, the general assembly shall appropriate money to the district attorney in each judicial district in an amount equal to 20% of the total amount of money in the fund in that judicial district for administrative costs and to the court executive in each judicial district in an amount equal to 2.5% of the total amount of money in the fund in that judicial district for administrative costs.     For the 2026-27 state fiscal year, the act appropriates $2,250,000 from the general fund to the judicial department for use by state courts administration for victim's compensation administration.(Note: This summary applies to this bill as enacted.)

• J. Amabile Democratic · sponsor
• M. Weissman Democratic · sponsor
• E. Sirota Democratic · sponsor
• Y. Zokaie Democratic · sponsor

1. May 29, 2026 Governor Signed · executive
2. May 22, 2026 Sent to the Governor · executive
3. May 22, 2026 Signed by the Speaker of the House · lower
4. May 22, 2026 Signed by the President of the Senate · upper
5. May 13, 2026 Senate Considered House Amendments - Result was to Concur - Repass · upper
6. May 9, 2026 House Third Reading Passed - No Amendments · lower
7. May 8, 2026 House Second Reading Special Order - Passed with Amendments - Committee · lower
8. May 8, 2026 House Committee on Appropriations Refer Amended to House Committee of the Whole · lower
9. Apr 27, 2026 House Committee on Finance Refer Amended to Appropriations · lower
10. Apr 22, 2026 Introduced In House - Assigned to Finance · lower
11. Apr 22, 2026 Senate Third Reading Passed - No Amendments · upper
12. Apr 21, 2026 Senate Second Reading Special Order - Passed with Amendments - Committee · upper
13. Apr 21, 2026 Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole · upper
14. Feb 10, 2026 Senate Committee on Finance Refer Amended to Appropriations · upper
15. Jan 27, 2026 Introduced In Senate - Assigned to Finance · upper