HB 22-1083 CO

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Became Law

The act repeals an existing income tax credit available to taxpayers who make contributions to enterprise zone administrators to promote temporary, emergency, or transitional housing programs for persons experiencing homelessness (repealed credit) and replaces the repealed credit with a credit that is available in the entire state (new credit). Instead of having enterprise zone administrators and the office of economic development administer the new credit, as was how the old credit was administered, the act places that responsibility on the division of housing in the department of local affairs. A taxpayer may claim the new credit when permissible contributions are made not only to an approved project, but also to an approved nonprofit organization providing certain qualifying activities. The amount of the new credit remains the same as the amount of the repealed credit for each contribution; except that, for contributions made in an underserved, rural county, the amount is 30% rather than 25% and is capped at $750,000 in contributions per income tax year for the nonprofit organization, and, if the nonprofit organization also administers one or more approved projects, is capped at an additional $750,000 per income tax year. The new credit's availability is limited to 4 years, and, as was the case for the repealed credit, any credit in excess of a taxpayer's liability for the income tax year for which the credit is claimed may be carried forward for up to 5 years. (Note: This summary applies to this bill as enacted.)

• Kerry Tipper · primary
• Janice Rich · primary
• Faith Winter · primary
• Cleave Simpson Republican · primary

1. May 31, 2022 Governor Signed · executive
2. May 19, 2022 Sent to the Governor · executive
3. May 19, 2022 Signed by the President of the Senate · upper
4. May 19, 2022 Signed by the Speaker of the House · lower
5. May 10, 2022 House Considered Senate Amendments - Result was to Concur - Repass · lower
6. May 9, 2022 House Considered Senate Amendments - Result was to Laid Over Daily · lower
7. May 6, 2022 House Considered Senate Amendments - Result was to Laid Over Daily · lower
8. May 6, 2022 House Considered Senate Amendments - Result was to Laid Over Daily · lower
9. May 4, 2022 House Considered Senate Amendments - Result was to Laid Over Daily · lower
10. May 3, 2022 House Considered Senate Amendments - Result was to Laid Over Daily · lower
11. May 2, 2022 House Considered Senate Amendments - Result was to Laid Over Daily · lower
12. Apr 29, 2022 Senate Third Reading Passed with Amendments - Floor · upper
13. Apr 28, 2022 Senate Second Reading Special Order - Passed with Amendments - Committee · upper
14. Apr 28, 2022 Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole · upper
15. Apr 25, 2022 Senate Committee on Finance Refer Unamended to Appropriations · upper
16. Apr 20, 2022 Introduced In Senate - Assigned to Finance · upper
17. Apr 18, 2022 House Third Reading Passed - No Amendments · lower
18. Apr 14, 2022 House Second Reading Special Order - Passed with Amendments - Committee, Floor · lower
19. Apr 14, 2022 House Committee on Appropriations Refer Amended to House Committee of the Whole · lower
20. Feb 10, 2022 House Committee on Finance Refer Amended to Appropriations · lower
21. Jan 19, 2022 Introduced In House - Assigned to Finance · lower

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Signed Act (05/31/2022) · PDF
• Final Act (05/19/2022) · PDF
• Rerevised (04/29/2022) · PDF
• Revised (04/28/2022) · PDF
• Reengrossed (04/18/2022) · PDF
• Engrossed (04/14/2022) · PDF
• Introduced (01/19/2022) · PDF
• PA3 (04/28/2022) · PDF
• PA1 (04/14/2022) · PDF
• PA2 (04/14/2022) · PDF
• Committee Amendment · PDF