Colorado legislation · 2026 Regular Session
Colorado HB1230: Extend Conservation Easement Tax Credit
Status: Chaptered, June 1, 2026
Concerning the extension of the conservation easement tax credit through income tax year 2036.
What the bill says
From the chaptered text, June 3, 2026:
HOUSE BILL 26-1230 BY REPRESENTATIVE(S) Martinez and Velasco, Bacon, Caldwell, Camacho, Duran, Garcia, Gonzalez R., Hartsook, Lukens, Mabrey, Mauro, McCormick, Nguyen, Richardson, Soper, Stewart K., Stewart R., Taggart, Titone, Woodrow, Zokaie, Barron, Boesenecker, Brown, Carter, Clifford, English, Flanell, Froelich, Hamrick, Johnson, Joseph, Lieder, Lindsay, Phillips, Ricks, Rydin, Sirota, Slaugh, Smith, Story, Weinberg, Woog, McCluskie; also SENATOR(S) Roberts and Kirkmeyer, Amabile, Baisley, Bridges, Bright, Carson, Catlin, Frizell, Kolker, Lindstedt, Liston, Marchman, Mullica, Pelton R., Rich, Simpson, Snyder, Wallace, Zamora Wilson, Cutter, Daugherty, Exum, Jodeh, Kipp, Pelton B. CONCERNING THE EXTENSION OF THE CONSERVATION EASEMENT TAX CREDIT THROUGH INCOME TAX YEAR 2036. SECTION 1. In Colorado Revised Statutes, 39-22-522, amend (2), (2.5), and (15); and add (14.3) and (14.5) as follows: 39-22-522. Credit against tax - conservation easements - definitions - tax preference performance statement - repeal. Capital letters or bold & italic numbers indicate new material added to existing law; dashes through words or numbers indicate deletions from existing law and such material is not part of the act. (2) (a) For income tax years commencing on or after January 1, 2000, but prior to January 1, 2014, and, with regard to any credit over the amount of one hundred thousand dollars, for income tax years commencing on or after January 1, 2003, but before January 1, 2032 JANUARY 1, 2037, …
Sponsors
- Martinez, Matthew (D, 62) · primary sponsor
- Velasco, Elizabeth (D, 57) · primary sponsor
- Bacon, Jennifer (D, 7)
- Caldwell, Jarvis (R, 20)
- Camacho, Sean (D, 6)
- Duran, Monica (D, 23)
- Garcia, Lorena (D, 35)
- Gonzalez, Ryan (R, 50)
- Hartsook, Anthony (R, 44)
- Lukens, Meghan (D, 26)
- Mabrey, Javier (D, 1)
- Mauro, Tisha (D, 46)
Latest actions
- : Governor Signed
- : Sent to the Governor
- : Signed by the President of the Senate
- : Signed by the Speaker of the House
- : Senate Third Reading Passed - No Amendments
- : Senate Second Reading Special Order - Passed - No Amendments
- : Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole
- : Senate Committee on Finance Refer Unamended to Appropriations
- : Introduced In Senate - Assigned to Finance
- : House Third Reading Passed - No Amendments
Votes
- Third Reading: BILL (May 11, 2026): 34 yea, 1 nay, passed
- Refer House Bill 26-1230 to the Committee of the Whole. (May 8, 2026): 6 yea, 1 nay, passed
- Refer House Bill 26-1230 to the Committee on Appropriations. (May 7, 2026): 8 yea, 0 nay, passed
- Third Reading: BILL (May 5, 2026): 58 yea, 7 nay, passed
- Refer House Bill 26-1230 to the Committee of the Whole. (May 1, 2026): 11 yea, 0 nay, passed
- Refer House Bill 26-1230, as amended, to the Committee on Appropriations. (March 30, 2026): 9 yea, 2 nay, passed
Subjects: Taxation, Other
Common questions
- What is HB1230?
- HB1230 is a bill in the Colorado Legislature (2026 Regular Session): Extend Conservation Easement Tax Credit.
- What does HB1230 do?
- Concerning the extension of the conservation easement tax credit through income tax year 2036.
- What is the status of HB1230?
- Chaptered as of June 1, 2026. Latest action: Governor Signed (June 1, 2026).
- Who sponsored HB1230?
- Martinez, Matthew (D, 62), with 11 co-sponsors.
- Where is the official record for HB1230?
- On the Colorado Legislature website: https://leg.colorado.gov/bills/hb26-1230
Source: official Colorado record. Tracked by Delilah, AI for legislation across all 50 states and Congress.