Revenue Classification Taxpayers Bill of Rights

Added '3rd Reading Unamended' status and updated House sponsorship list to include additional members (Bacon, Boesenecker, Brown, Camacho, Jackson, Joseph, Lindsay, McCluskie, McCormick, Sirota, Story, Woodrow).

Removed provisions regarding monetary penalties imposed by the Energy and Carbon Management Commission under Section 34-60-121(1).

Removed provisions regarding monetary fines or penalties collected by the Division of Administration of the Department of Public Health and Environment under Sections 25-7-115, 25-7-122, or 25-7-123.

Removed provisions regarding monetary penalties collected by the Division of Labor Standards and Statistics of the Department of Labor and Statistics under Section 8-1-114.

Added specific civil monetary penalties to the definition of 'damage award' for TABOR purposes, including penalties from the Department of Health Care Policy and Financing, Department of Public Health and Environment, Energy and Carbon Management Commission, and Department of Labor.

Added specific asset sales to the definition of 'property sale' for TABOR purposes, including transfers of rights in tangible or intangible property where the state has protected rights.

Established July 1, 2024 as the effective date for the new definitions of 'damage award' and 'property sale' for TABOR spending limit calculations.

Formatting adjustments to the bill title and signature pages, including alignment and spacing corrections.

Correction of a typographical error in the definition of property sales, changing 'ghts protected y law' to 'rights protected by law'.

Minor technical corrections to statutory definitions of civil monetary penalties and fines collected by state agencies, including spacing and punctuation adjustments.

Expanded the definition of 'damage award' to explicitly include civil monetary penalties from multiple state agencies including healthcare, public health and environment, energy and carbon management, and labor standards.

Expanded the definition of 'property sale' to include specific categories such as merchandise sales at state facilities, agricultural and wildfire equipment supplies, correctional education program sales, business enterprise program sales, Colorado State Fair non-concession sales, and wine promotional sales.

Established that the clarified definitions apply to state fiscal years commencing on or after July 1, 2024, ensuring these revenue classifications are applied prospectively.

Added a clarification that money previously included under preexisting definitions of 'damage awards' and 'property sales' continues to be included under the new clarified definitions, preventing unintended exclusion of existing revenue streams.

Added additional Senate sponsors to the bill sponsorship list

Modified the definition of 'property sale' to clarify it includes transfers of state property rights for consideration, excluding leasehold interests, effective for fiscal years beginning July 1, 2024

Added '3rd Reading Unamended' stamp and date to the document

Changed document status from 'Introduced' to 'Engrossed' with note that it includes all amendments adopted on second reading in the House of Introduction.

Added House sponsors Garcia and Zokaie to the House Sponsorship section.

Added Appropriations to the Senate Committees list.

Removed House Sponsorship line indicating '(None)' as House sponsors were added.

Updated page numbering formatting in the footer from 'SB25-173' to just '173'.