Representatives Garcia and Zokaie, co-prime sponsors, presented Senate Bill 25-173. The bill specifies that certain revenues are considered to be damage awards or property sales, and therefore exempt from TABOR.

Caroline Nutter, representing the Colorado Fiscal Institute, testified in support of the bill.Meghan Raynes, representing the Colorado Education Association, testified in support of the bill. The witnesses responded to questions from the committee.

The bill sponsors wrapped up their presentation of the bill and asked for a favorable recommendation. Members of the committee commented about their positions on the bill.