13A8AE11D503DA8E872587500052D818 Hearing Summary

PUBLIC
BILL SUMMARY For BILL DRAFT REQUESTS

INTERIM COMMITTEE LEGISLATIVE OVERSIGHT COMMITTEE CONCERNING TAX POLICY & TASK FORCE
Date Sep 14, 2021
Location HCR 0112

Bill Draft Requests - Committee Discussion Only

09:04:59 AM

Mr. Ed DeCecco, Legislative Legal Services, came to the table discuss the bill draft request process.

09:06:50 AM

Mr. Josh Pens, representing the Colorado Department of Revenue (DOR), came to the table to answer committee questions. In response to a question about imported liquor, Mr. Pens stated that DOR does not receive any information from customs and noted that the department does not manage spoiled liquor. Regarding occasional sales of liquor sold at auction, he indicated that DOR views the situation as a licensing exemption not a tax expenditure.

09:17:42 AM

Mr. Pens continued
answering questions from the committee's previous meetings. Committee
discussion ensued regarding modular homes.

09:24:43 AM

Mr. Pens continued by discussing several farm-related tax expenditures. He also responded to a question on sales to charitable organizations. He continued by addressing committee questions regarding several tax expenditures.

09:40:22 AM

Mr. Pens continued
discussing several tax expenditures related to aviation, manufacturing,
and recycling. Mr. Jeff Stupak, representing Legislative Council
Staff, came to the table to answer a committee question.

10:04:38 AM

Committee discussion ensued regarding bill draft requests.

10:29:13 AM

Mr. Trey Standley, representing the Office of the State Auditor, came to the table to answer committee questions about the unauthorized insurance premium tax expenditures.

10:39:54 AM

Committee discussion on bill drafts continued.

10:46:06 AM

Mr. Pens, representing
DOR, returned to the table to answer several committee questions.

11:22:42 AM	Motion	Draft a bill related to the deduction for wages and salaries Internal Revenue Code 280C
	Moved	Benavidez
	Seconded

	Bird	No
	Kolker	No
	Liston	No
	Woog	No
	Hansen	Yes
	Benavidez	Yes
		YES: 2 NO: 4 EXC: 0 ABS: 0 FINAL ACTION: FAIL

11:23:35 AM	Motion	Draft a bill modernizing the mass transit and ridesharing expenses deduction
	Moved	Hansen
	Seconded

	Bird	Yes
	Kolker	Yes
	Liston	Yes
	Woog	Yes
	Hansen	Yes
	Benavidez	Yes
		YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS

11:25:01 AM	Motion	Draft a bill repealing several tax expenditures
	Moved	Benavidez
	Seconded

	Bird	No
	Kolker	Yes
	Liston	Yes
	Woog	Yes
	Hansen	Yes
	Benavidez	Yes
		YES: 5 NO: 1 EXC: 0 ABS: 0 FINAL ACTION: PASS

11:26:04 AM	Motion	Draft a bill to modernize the senior and disabled veterans homestead exemptions
	Moved	Liston
	Seconded	Hansen

	Bird	Yes
	Kolker	Yes
	Liston	Yes
	Woog	Yes
	Hansen	Yes
	Benavidez	Yes
		YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS

11:30:24 AM	Motion	Draft a bill related to parity for specific Unauthorized Insurance Premium Tax Expenditures
	Moved	Kolker
	Seconded	Hansen

	Bird	Yes
	Kolker	Yes
	Liston	Yes
	Woog	Yes
	Hansen	Yes
	Benavidez	Yes
		YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS

11:33:00 AM	Motion	Draft a bill related to local governments and construction and building materials exemption for public schools
	Moved	Bird
	Seconded

	Bird	Yes
	Kolker	Yes
	Liston	Yes
	Woog	Yes
	Hansen	Yes
	Benavidez	Yes
		YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS

11:35:19 AM	Motion	Draft a bill expanding the construction and building materials exemption for certain charitable organizations
	Moved	Kolker
	Seconded

	Bird	Yes
	Kolker	Yes
	Liston	Yes
	Woog	Yes
	Hansen	Yes
	Benavidez	Yes
		YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS

11:39:41 AM	Motion	Draft a bill related to agricultural and construction sales and use tax parity
	Moved	Hansen
	Seconded

	Bird	Yes
	Kolker	Yes
	Liston	Yes
	Woog	No
	Hansen	Yes
	Benavidez	Yes
		YES: 5 NO: 1 EXC: 0 ABS: 0 FINAL ACTION: PASS

11:40:31 AM	Motion	Draft a bill expanding the limit for Exemption for Alcoholic Beverages Originating Outside the U.S.
	Moved	Kolker
	Seconded

	Bird	Yes
	Kolker	Yes
	Liston	Yes
	Woog	Yes
	Hansen	Yes
	Benavidez	Yes
		YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS

11:41:04 AM	Motion	Draft a bill related to short-term rentals
	Moved	Hansen
	Seconded

	Bird	Yes
	Kolker	Yes
	Liston	Yes
	Woog	No
	Hansen	Yes
	Benavidez	Yes
		YES: 5 NO: 1 EXC: 0 ABS: 0 FINAL ACTION: PASS

11:41:31 AM	Motion	Draft a bill excluding certain vehicle sales from the farm close-out sales tax exemption.
	Moved	Benavidez
	Seconded

	Bird	Yes
	Kolker	Yes
	Liston	Yes
	Woog	Yes
	Hansen	Yes
	Benavidez	Yes
		YES: 6 NO: 0 EXC: 0 ABS: 0 FINAL ACTION: PASS

11:41:33 AM

The committee discussed
its next meeting date. The committee will meet on October 27.

Bill Draft Requests - Committee Discussion Only

Colorado General Assembly