Bill Detail: HB25-S1001

Title	Qualified Business Income Deduction Add-Back
Status	Governor Signed (08/28/2025)
Bill Subjects	Fiscal Policy & Taxes
House Sponsors	E. Sirota (D)
Senate Sponsors	L. Cutter (D) N. Hinrichsen (D)
House Committee	Appropriations
Senate Committee	Appropriations
Date Introduced	08/21/2025
AI Summary	The bill means that Colorado will permanently disallow the federal pass-through business income deduction (199A) when calculating state taxes. Business owners can still take it on their federal returns, but not on their Colorado state returns.
Summary
Committee Reports with Amendments	August 23, 2025: Senate Appropriations Committee Report August 21, 2025: House Appropriations Committee Report
Full Text	Full Text of Bill (pdf) (most recent)
Fiscal Notes	Fiscal Notes (09/08/2025) (most recent)
Additional Bill Documents	Bill Documents Including: Past bill versions Past fiscal notes Committee activity and documents Bill History
Lobbyists	Lobbyists
Audio
Votes	House and Senate Votes
Vote Totals	Vote Totals by Party