2024 Regular SessionColorado Legislature

SB126: Conservation Easement Income Tax Credit

Legislative Summary

Concerning the conservation easement income tax credit, and, in connection therewith, extending the conservation easement oversight commission and the certified holder program indefinitely, increasing the limit on conservation easement income tax credits available to donors in one calendar year, allowing multiple transfers of conservation easement income tax credits, and making an appropriation.

Demographic Impact

Overall analysis of equity impact

70% Positive
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Bill History

2/6/2024
Introduced In Senate - Assigned to Agriculture & Natural Resources
Senate
2/22/2024
Senate Committee on Agriculture & Natural Resources Refer Amended to Finance
Senate
3/5/2024
Senate Committee on Finance Refer Amended to Appropriations
Senate
4/16/2024
Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole
Senate
4/16/2024
Senate Second Reading Special Order - Passed with Amendments - Committee
Senate
4/17/2024
Senate Third Reading Passed - No Amendments
Senate
4/17/2024
Introduced In House - Assigned to Agriculture, Water & Natural Resources
House of Representatives
4/22/2024
House Committee on Agriculture, Water & Natural Resources Refer Amended to Finance
House of Representatives
4/29/2024
House Committee on Finance Refer Amended to Appropriations
House of Representatives
5/6/2024
House Committee on Appropriations Refer Amended to House Committee of the Whole
House of Representatives
5/6/2024
House Second Reading Special Order - Passed with Amendments - Committee
House of Representatives
5/7/2024
House Third Reading Passed - No Amendments
House of Representatives
5/8/2024
Senate Considered House Amendments - Result was to Concur - Repass
Senate
5/13/2024
Signed by the President of the Senate
Senate
5/13/2024
Signed by the Speaker of the House
House of Representatives
5/13/2024
Sent to the Governor
5/20/2024
Governor Signed

Amendments

Second Reading Amendment L.019

Second Reading Amendment L.019

5/6/2024Not Adopted

House Appropriations Amendment L.023

House Appropriations Amendment L.023

5/6/2024Adopted

House Finance Amendment L.022

House Finance Amendment L.022

4/29/2024Adopted

House Agriculture, Water & Natural Resources Amendment L.017

House Agriculture, Water & Natural Resources Amendment L.017

4/22/2024Adopted

House Agriculture, Water & Natural Resources Amendment L.018

House Agriculture, Water & Natural Resources Amendment L.018

4/22/2024Adopted

Senate Appropriations Amendment L.013

Senate Appropriations Amendment L.013

4/16/2024Adopted

Senate Appropriations Amendment L.014

Senate Appropriations Amendment L.014

4/16/2024Adopted

Senate Appropriations Amendment J.001

Senate Appropriations Amendment J.001

4/16/2024Adopted

Senate Finance Amendment L.007

Senate Finance Amendment L.007

3/5/2024Adopted

Senate Finance Amendment L.008

Senate Finance Amendment L.008

3/5/2024Adopted

Senate Finance Amendment L.009

Senate Finance Amendment L.009

3/5/2024Adopted

Senate Agriculture & Natural Resources Amendment L.006

Senate Agriculture & Natural Resources Amendment L.006

2/22/2024Adopted

Senate Agriculture & Natural Resources Amendment L.003

Senate Agriculture & Natural Resources Amendment L.003

2/22/2024Adopted

Senate Agriculture & Natural Resources Amendment L.004

Senate Agriculture & Natural Resources Amendment L.004

2/22/2024Not Adopted

Senate Agriculture & Natural Resources Amendment L.002

Senate Agriculture & Natural Resources Amendment L.002

2/22/2024Adopted

Senate Agriculture & Natural Resources Amendment L.001

Senate Agriculture & Natural Resources Amendment L.001

2/22/2024Adopted

Roll Call Votes

Senate: House Amendments Repass
5/8/2024
32
Yea
1
Nay
0
Not Voting
2
Absent
Result: PASSED
Senate: House Amendments Concur
5/8/2024
34
Yea
0
Nay
0
Not Voting
1
Absent
Result: PASSED
House: Third Reading Bill
5/7/2024
55
Yea
7
Nay
0
Not Voting
3
Absent
Result: PASSED
House Appropriations: Refer Senate Bill 24-126, as amended, to the Committee of the Whole.
5/6/2024
10
Yea
1
Nay
0
Not Voting
0
Absent
Result: PASSED
House Appropriations: Adopt amendment L.023
5/6/2024
11
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
House Finance: Refer Senate Bill 24-126, as amended, to the Committee on Appropriations.
4/29/2024
9
Yea
2
Nay
0
Not Voting
0
Absent
Result: PASSED
House Finance: Adopt amendment L.022 (Attachment A).
4/29/2024
11
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
House Agriculture, Water & Natural Resources: Adopt amendment L.017
4/22/2024
13
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
House Agriculture, Water & Natural Resources: Adopt amendment L.018
4/22/2024
13
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
House Agriculture, Water & Natural Resources: Refer Senate Bill 24-126, as amended, to the Committee on Finance.
4/22/2024
13
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate: Third Reading Bill
4/17/2024
29
Yea
1
Nay
0
Not Voting
5
Absent
Result: PASSED
Senate Appropriations: Adopt amendment L.013
4/16/2024
9
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate Appropriations: Refer Senate Bill 24-126, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar.
4/16/2024
9
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate Appropriations: Adopt amendment J.001
4/16/2024
9
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate Appropriations: Adopt amendment L.014
4/16/2024
9
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate Finance: Refer Senate Bill 24-126, as amended, to the Committee on Appropriations.
3/5/2024
6
Yea
0
Nay
0
Not Voting
1
Absent
Result: PASSED
Senate Finance: Adopt amendment L.009 (Attachment G).
3/5/2024
7
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate Finance: Adopt amendment L.008 (Attachment F).
3/5/2024
7
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate Finance: Adopt amendment L.007 (Attachment E).
3/5/2024
7
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate Agriculture & Natural Resources: Refer Senate Bill 24-126, as amended, to the Committee on Finance.
2/22/2024
6
Yea
1
Nay
0
Not Voting
0
Absent
Result: PASSED

Status Information

Current Status
Passed(5/20/2024)
Chamber
House of Representatives
Sine Die

Documents

Enrolled
Bill Text5/13/2024148.4 KB
Amended
Bill Text5/7/2024183.0 KB
Amended
Bill Text5/6/2024181.5 KB
Engrossed
Bill Text4/17/2024175.5 KB
Engrossed
Bill Text4/16/2024175.6 KB
Introduced
Bill Text2/6/2024152.1 KB
Fiscal Note
Fiscal Note5/6/2024370.7 KB
Fiscal Note/Analysis
Fiscal Note/Analysis5/5/2024114.8 KB
Fiscal Note
Fiscal Note4/26/2024371.6 KB
Fiscal Note
Fiscal Note4/18/2024368.8 KB
Fiscal Note/Analysis
Fiscal Note/Analysis4/15/2024114.2 KB
Fiscal Note
Fiscal Note2/28/2024364.6 KB
Fiscal Note
Fiscal Note2/20/2024385.3 KB