Reps. Snyder and Gray discussed the bill. Larson Silbaugh, from Legislative Council Staff, answered Committee questions regarding the bill and the Legislative Council Staff Fiscal Note. Brendan Reese and Josh Pens, representing the Department of Revenue, testified in support of the bill and responded to Committee questions. Bruce Nelson (representing himself), Rhonda Sparlin (representing the Colorado Chamber of Commerce), and Michelle McCarthy (representing the Colorado Bar Association) testified in opposition to the bill. The witnesses also responded to questions from the Committee.