95BA42D13D7C60898725845B0069C5CE Hearing Summary

The committee reconvened to hear public testimony.

Ryan Woods, representing Xcel Energy and the Colorado Chamber of Commerce Tax Council, testified concerning the sales and use tax exemption for energy used in manufacturing and industrial processes. He asked that the committee preserve the exemption.

Ann Rajewski, representing the Colorado Association of Transit Agencies, testified regarding the nonprofit agency fuel tax exemption. She asked that the committee retain and expand the exemption, and specifically that the exemption be expanded to include all fuel types.

Ali Mickelson, representing the Colorado Fiscal Institute, testified regarding the creation of a tax commission or a permanent interim committee to discuss the issues that the committee has discussed during the 2019 interim. She also suggested that the committee consider commission of a comprehensive tax study.

Mark Turner, representing the Colorado Nonprofit Association, testified regarding harmonization of the state and local sales tax bases in regards to sales to nonprofit agencies. He also requested that exemption forms and related documents provide additional guidance to tax-exempt nonprofit organizations to allow them to best utilize that exemption.

Chaer Robert, representing the Colorado Center on Law and Policy, testified concerning different child care tax credits available in Colorado. She spoke specifically concerning the "cliff" that exists for certain low-income taxpayers who receive minimal tax benefit due to the interaction between the federal standard deduction, the federal child care expenses credit, the state low-income child care credit, and the state child care expenses credit.

Dianna Orf, representing the Colorado Mining Association, testified regarding the sales and use tax exemption for manufacturing and industrial processes. She asked that the committee preserve the exemption in order to avoid double taxation.