Concerning modifications to certain tax statutes to correct defective cross references.

Concerning an extension of the income tax credit for retrofitting a residence to increase the residence's visitability.

Concerning changes to property tax valuation practices, and, in connection therewith, requiring property tax assessors to consider certain information when valuing real property, requiring certain counties use an alternative protest and appeal procedure in any year of general reassessment of real property that is valued biennially, and clarifying that data that a property tax assessor is required to provide at the request of a taxpayer must include certain information.

Concerning a reduction in property taxes, and, in connection therewith, creating a limit on annual property tax increases for certain local governments; temporarily reducing the valuation for assessment of certain residential and nonresidential property; creating new subclasses of property; permitting the state to retain and spend revenue up to the proposition HH cap; requiring the retained revenue to be used to reimburse certain local governments for lost property tax revenue and to be deposited in the state education fund to backfill the reduction in school district property tax revenue; transferring general fund money to the state public school fund and to a cash fund to also be used for the reimbursements; eliminating the cap on the amount of excess state revenues that may be used for the reimbursements for the 2023 property tax year; referring a ballot issue; and making an appropriation.

Concerning the expansion of the tax credit for conversion costs for employee business ownership.

Concerning an income tax credit for employer assistance to employees in making a home purchase.

Concerning tax incentives to maximize investments in semiconductor and advanced manufacturing in Colorado, and, in connection therewith, authorizing the economic development commission to approve refund certificates for certain income tax credits, creating a semiconductor manufacturing zone program, modifying the Colorado job growth incentive tax credit for semiconductor and advanced manufacturing, creating an advanced industries task force, and making an appropriation.

Concerning improvements to the electronic sales and use tax simplification system, and, in connection therewith, making an appropriation.

Concerning tax policies related to the accessibility of food, and, in connection therewith, requiring additions to Colorado taxable income in amounts equal to the business meals federal itemized deduction, creating a tax credit to support the small business recovery and resilience grant program, providing funding for healthy eating program incentives, and making an appropriation.

Concerning the filing of income tax returns by business entities.

Concerning the correction of a defective date reference to properly reflect the legislative intent that agricultural equipment that is used in any controlled environment agricultural facility be exempt from the property taxation for only five years.

Concerning a sales and use tax exemption for construction and building materials used for repairing and rebuilding residential structures damaged or destroyed by a declared wildfire disaster in 2020, 2021, or 2022, and, in connection therewith, making an appropriation.