HB 1216: Correcting Defects in Statutes Administered by Department of Revenue - Colorado

Final Act → Signed Act · 4 edits · May 5, 2026

MODERATE

This bill primarily corrects technical errors and formatting inconsistencies in existing state tax and transportation statutes rather than introducing new policy. It fixes typos in legal citations, corrects spacing in section numbers, and repairs a broken sentence regarding refund procedures for business tax credits. Additionally, it updates the definition of 'battery electric motor vehicle' in the High-Performance Transportation Enterprise to reference the correct statutory section.

Scope change

No substantive change to the bill's scope or applicability; changes are limited to technical corrections and clarifications of existing law.

TECHNICAL

Corrected a broken sentence in the refundable income tax credit statute to ensure the requirement to 'REFUND' is clearly stated.

Fixed formatting errors in legal citations, such as inconsistent spacing in section numbers (e.g., changing '39-27-102 (1)' to '39-27-102 ( 1)' or correcting typos in subsection references).

Standardized formatting of section titles and removed unnecessary line breaks from the text.

DEFINITION

Corrected a typo in the definition of 'Battery electric motor vehicle' within the High-Performance Transportation Enterprise statute, ensuring it references the correct section of the law.

Rerevised → Final Act · 4 edits · Apr 28, 2026

MODERATE

This bill corrects technical errors in several Colorado statutes related to tax refunds, fuel taxes, property tax grants, and road fees. The changes fix broken cross-references to other laws, update grant eligibility calculations for property tax and heat/fuel assistance to include inflation adjustments and income phase-outs, and remove outdated definitions regarding electric vehicles from a transportation enterprise statute.

Scope change

The bill's scope remains focused on correcting administrative and drafting errors in existing revenue and transportation statutes, with no new substantive policy programs created.

TECHNICAL

Fixed broken cross-references in tax refund and fuel tax statutes that pointed to incorrect or repealed sections of the law.

Corrected the title and section headers in the statute governing road usage fees to remove references to repealed definitions.

ELIGIBILITY

Updated property tax and heat/fuel expense grant limits to include inflation adjustments and income-based reductions for years starting in 2024 or later.

DEFINITION

Deleted definitions for 'battery electric motor vehicle' and 'plug-in hybrid electric motor vehicle' from the high-performance transportation enterprise statute as they were not used elsewhere.

Revised → Rerevised · 2 edits · Apr 7, 2026

MINOR

The bill was re-revised to reflect all amendments adopted in the Second House. A new Senate sponsor, Coleman, was added to the sponsorship list, and the document was updated to indicate it is the 3rd Reading Unamended version dated April 7, 2026.

TECHNICAL

Added Coleman as a Senate sponsor to the bill.

Updated the document header to reflect 'REREVISED' status and the 3rd Reading Unamended date of April 7, 2026.

Reengrossed → Revised · 3 edits · Apr 6, 2026

MINOR

This bill primarily updates the legislative history and formatting to reflect its progression from the House to the Senate. It changes the document title from 'Reengrossed' to 'Revised' and updates committee assignments to align with the Senate's structure. While the bill's purpose remains correcting technical defects in revenue statutes, these specific changes are administrative and do not alter the underlying policy, eligibility criteria, or funding amounts.

Scope change

The bill's substantive scope remains unchanged; the modifications are limited to procedural metadata regarding committee assignments and version status.

TECHNICAL

Updated the document header from 'Reengrossed' to 'Revised' to indicate the bill has passed the House and is now in the Senate.

Changed the committee listing for the Senate from 'State, Civic, Military, & Veterans Affairs' to 'State, Veterans, & Military Affairs' to match the correct Senate committee structure.

Added specific reading dates and status labels (e.g., '2nd Reading Unamended') to track the bill's legislative progress.

Engrossed → Reengrossed · 3 edits · Mar 9, 2026

MINOR

The bill title was updated from 'Engrossed' to 'Reengrossed' to reflect that it now includes all amendments adopted during the House of Introduction. The sponsor list was updated to include a new co-sponsor, and the bill summary notice was expanded to include a specific date (March 9, 2026) and a '3rd Reading Unamended' status indicator. These changes are primarily administrative and procedural, clarifying the bill's current legislative status rather than altering its substantive policy.

TECHNICAL

Updated the bill status header from 'Engrossed' to 'Reengrossed' to accurately reflect that amendments have been incorporated.

Added a new co-sponsor to the House sponsorship list.

Expanded the bill summary notice to include a specific date and a '3rd Reading Unamended' status label.

Introduced → Engrossed · 3 edits · Mar 6, 2026

MINOR

The bill has progressed from its initial introduction to an engrossed version, meaning it has passed both the House and Senate with amendments incorporated. The text indicates that specific sections regarding property tax grants and heat/fuel expense grants were removed, likely as part of the legislative process to align with other bills or policy shifts. The remaining text focuses on technical corrections to statutory cross-references and definitions.

Scope change

The bill's scope appears to have been narrowed or altered by the removal of specific grant calculation sections (Sections 3 and 4) that were present in the introduced version but are absent in the engrossed version.

FISCAL

Deletion of specific formulas and limits for property tax flat grants and heat or fuel expense grants for the 2023 and subsequent years.

Removal of Section 4, which contained amendments to the road usage fee statute.

TECHNICAL

Update of the bill status from 'Introduced' to 'Engrossed' to reflect adoption of all amendments.

Correcting Defects in Statutes Administered by Department of Revenue

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