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HB 26-1004

signed

Continuation of Child Care Contribution Tax Credit

Plain-English Summary

AI-generated

House Bill 26-1004 extends a tax credit for people who donate money to support child care programs in Colorado. This means that if you give money to help with child care, the state will give you back 50% of what you donated as a tax credit, up to $100,000. The bill has been signed into law and is now active, so this tax benefit will continue for another ten years beyond its original expiration date. This affects anyone who makes qualifying donations to child care initiatives in the state.

Official Summary

The act extends for an additional 10 years the availability of the state income tax credit allowed to a taxpayer who makes a qualifying monetary contribution to promote child care in the state equal to 50% of the total value of the contribution, not to exceed $100,000, through income tax years commencing prior to January 1, 2038.(Note: This summary applies to this bill as enacted.)

Details

Chamber
House
First action
2026-05-28
Latest action
2026-01-14
Last action desc.
Introduced In House - Assigned to Finance
OpenStates
View source ↗

Sponsors

Topics

Fiscal Policy & Taxes

Related Legislation

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Affected by (9)

relates
HB 26-1065(2026A)· signed
Transit and Housing Investment Zones
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HB 26-1230(2026A)· signed
Extend Conservation Easement Tax Credit
relates
HB 26-1222(2026A)· failed
Modify Tax Expenditures
relates
HB 26-1221(2026A)· failed
Tax Expenditure Adjustments
relates
HB 26-1014(2026A)· signed
Extend Colorado Job Growth Incentive Tax Credit
relates
HB 26-1223(2026A)· signed
Modifying Certain Tax Expenditures
repeals
HB 26-1289(2026A)· signed
Modification of Certain Tax Expenditures
repeals
HB 26-1048(2026A)· signed
Back-to-School Sales Tax Holiday
repeals
HB 26-1015(2026A)· signed
Colorado Homeless Contribution Tax Credit Extension

Votes

BILL
2026-05-08 · House · pass — Yes: — · No: — · Other: —
Refer House Bill 26-1004 to the Committee of the Whole.
2026-05-07 · Senate · pass — Yes: — · No: — · Other: —
Refer House Bill 26-1004 to the Committee on Appropriations.
2026-05-05 · Senate · pass — Yes: — · No: — · Other: —
Refer House Bill 26-1004 to the Committee of the Whole.
2026-05-01 · House · pass — Yes: — · No: — · Other: —
Refer House Bill 26-1004 to the Committee on Appropriations.
2026-02-05 · House · pass — Yes: — · No: — · Other: —