ColoradoQualified Business Income Deduction Add-Back
What it does
The act continues indefinitely the existing requirement, which otherwise would have ended for income tax years commencing on or after January 1, 2026, that an amount equal to the federal qualified business income deduction allowed under section 199A of the federal "Internal Revenue Code of 1986" be added back by certain taxpayers to their federal taxable income for the purpose of determining their state taxable income.APPROVED by Governor August 28, 2025EFFECTIVE August 28, 2025(Note: This summary applies to this bill as enacted.)
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Aug 28Governor Jared Polis SignedBecame Law
- Aug 26Signed by the Speaker of the HouseMajor
- Aug 26Signed by the President of the SenateMajor
- Aug 26Sent to the GovernorTo Governor
- Aug 25Senate Third Reading Passed - No AmendmentsPassed Senate
- Vote recorded BILL. Result: pass.Lower
- Aug 24Senate Second Reading Special Order - Passed - No Amendments
- Vote recorded COW * (S.001). Result: fail.Lower
- Aug 23House Third Reading Passed - No AmendmentsPassed House
- Vote recorded L.005. Result: fail.Upper
- Vote recorded Refer House Bill 25B-1001 to the Committee of the Whole. Result: pass.Upper
- Aug 23Introduced In Senate - Assigned to AppropriationsMinor
- Aug 23Senate Committee on Appropriations Refer Unamended to Senate Committee of the WholeMinor
- Aug 22House Second Reading Passed - No AmendmentsMinor
- Aug 21Introduced In House - Assigned to AppropriationsMinor
- Vote recorded Refer House Bill 25B-1001 to the Committee of the Whole. Result: pass.Lower
- Aug 21House Committee on Appropriations Refer Unamended to House Committee of the WholeIntroduced