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Enacted

Colorado Extends Child Care Contribution Tax Credit for 10 Years

Original title: Continuation of Child Care Contribution Tax Credit

Last action · May 28, 2026: Governor SignedSponsors: Jarvis Caldwell and 56 others

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Colorado extends the state income tax credit for monetary contributions promoting child care through tax years ending before January 1, 2038, allowing individuals and corporations to claim a credit equal to 50% of their qualifying donations.

Why it matters

Taxpayers making charitable donations to eligible child care facilities continue to receive half of their contributions back in state income tax credits, maintaining a funding stream that generated $60 million for providers in 2022.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Taxpayers

Taxpayers making monetary contributions to promote child care remain eligible for a 50% state income tax credit through income tax years prior to January 1, 2038.

Directly affected

Child care facilities

Child care providers continue to receive charitable contributions and funding supported by the state income tax credit.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What percentage of a donation can a taxpayer claim as a tax credit under this act?
A taxpayer is allowed a tax credit in an amount equal to 50% of the total value of the qualifying monetary contribution.
Until what year is the child care contribution tax credit extended?
The tax credit is extended for income tax years commencing prior to January 1, 2038.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Signed into law.

Procedural history

14 actions
  1. May 28, 2026GovernorEnrolled
    Governor Signed
  2. May 27, 2026House
    Signed by the Speaker of the House
  3. May 27, 2026Senate
    Signed by the President of the Senate
  4. May 27, 2026Governor
    Sent to the Governor
  5. May 8, 2026SenateFloor
    Senate Third Reading Passed - No Amendments
  6. May 7, 2026SenateCommittee
    Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole
Show 8 earlier actions
  1. May 7, 2026SenateFloor
    Senate Second Reading Special Order - Passed - No Amendments
  2. May 5, 2026SenateCommittee
    Senate Committee on Finance Refer Unamended to Appropriations
  3. May 4, 2026HouseFloor
    House Third Reading Passed - No Amendments
  4. May 4, 2026SenateIntroduced
    Introduced In Senate - Assigned to Finance
  5. May 1, 2026HouseCommittee
    House Committee on Appropriations Refer Unamended to House Committee of the Whole
  6. May 1, 2026HouseFloor
    House Second Reading Special Order - Passed - No Amendments
  7. Feb 5, 2026HouseCommittee
    House Committee on Finance Refer Unamended to Appropriations
  8. Jan 14, 2026HouseIntroduced
    Introduced In House - Assigned to Finance

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Show 52 more sponsors
Rep. M. RutinelCosponsorNo profile match

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift99% confidence

Long-Term Tax Credit Extension

The General Assembly extended the expiration date of the child care contribution tax credit by 10 years, moving the sunset date from 2035 to 2045.

Connected Entities

Public-Private Collaboration Unit, Joint Budget Committee, Department of Early Childhood and 4 more
OrganizationPublic-Private Collaboration Unit“Unit in the department of personnel created in section 24-94-103 (2)”Map →
OrganizationJoint Budget Committee“Legislative budget committee”Map →
OrganizationDepartment of Early Childhood“Department created in section 26.5-1-104 (1)”Map →
OrganizationOffice of the State Auditor“State auditing office”Map →
OrganizationDepartment of Revenue“State agency referenced in existing statute provisions”Map →
OrganizationGeneral Assembly“Legislative body of the State of Colorado”Map →
OrganizationEarly Childhood Leadership Commission“Commission created in section 26.5-1-302”Map →

Sources

Open source document

leg.colorado.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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