H_FIN_2025A 02/20/2025 10:12:06 AM Committee Summary

Representative Taggart, sponsor, presented Senate Bill 25-046. The bill clarifies confidentiality standards for the protection of taxpayer information used or obtained for a sales and use tax investigation performed by a third-party auditor on behalf of a local taxing jurisdiction. A violation of these standards is a misdemeanor punishable by a fine of no more than $1,000 per violation. The bill prohibits auditors from divulging any taxpayer information related to a sales and use tax audit except for in certain circumstances. Finally, the bill clarifies the Department of Revenue’s (DOR) authority to share taxpayer information with local taxing jurisdictions.

Representative Taggart responded to questions from the committee.

Michael Gifford, representing AGC Colorado, testified in support of the bill.

Representative Taggart provided concluding remarks on the bill.

Representative Richardson, sponsor, and Representative Velasco presented House Bill 25-1103. The bill creates the Fallen Firefighter special license plate. The license plate is available to all applicants who make a donation to an approved nonprofit that provides services to the families of firefighters killed in the line of duty and pay two one-time fees of $25, in addition to standard license plate fees and taxes to the Department of Revenue (DOR). The license plate will be available starting January 1, 2026, or when the department is able to issue the plates.

Representatives Velasco
and Richardson responded to questions from the committee.



Nina Forbes, Legislative
Council Staff, responded to questions about the bill's fiscal note.



Committee discussion
continued.

Representative Velasco presented amendment L.001 (Attachment A).

Representatives Richardson and Velasco provided concluding remarks on the bill. Committee members commented on the bill.

Warren Ward, Grand County Surveyor, testified in support of the bill. Scott Thompson, Mesa County Surveyor and representing Professional Land Surveyors of Colorado, testified in support of the bill.