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The TABOR Amendment, which was approved by voters in 1992, limits the amount of revenue the State of Colorado can retain and spend.1 Specifically, TABOR allows the state to retain and spend an amount based on the prior fiscal year's actual revenue or limit, whichever was lower, grown by Colorado inflation and population growth and adjusted for any "voter-approved revenue changes."

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The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details