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HB 23-1103

signed

Severance Tax Revenue Distribution

Plain-English Summary

AI-generated

House Bill 23-1103, which has been signed into law, requires the state treasurer to give 60% of severance taxes collected from companies that extract and process minerals and fuels directly back to the counties where these activities take place. The money must be used by the counties for building or improving roads, schools, or other local infrastructure. This bill impacts counties with significant mineral extraction industries and ensures they receive a larger portion of tax revenue to support their communities' needs.

Official Summary

The bill requires the state treasurer to transfer 60% of the severance taxes paid by an entity that are attributable to the developing, processing, or energy conversion of minerals and mineral fuels subject to taxation in a county in a given tax year to that same county. A county that receives a transfer in accordance with the bill shall use the transferred funds for building or improving roads, schools, or local infrastructure.(Note: This summary applies to this bill as introduced.)

Details

Chamber
House
First action
2023-02-13
Latest action
2023-01-23
Last action desc.
Introduced In House - Assigned to Finance
OpenStates
View source ↗

Sponsors

Related Legislation

This bill affects (20)

amends
HB 18-1338(2018A)· signed
Reduced Revenue Severance Tax Operational Fund Transfers
amends
SB 18-218(2018A)· signed
Colorado Water Conservation Board Construction Fund Project
amends
HB 22-1394(2022A)· signed
Fund Just Transition Community And Worker Supports
amends
SB 18-003(2018A)· signed
Colorado Energy Office
amends
SB 17-260(2017A)· signed
Severance Tax Cash Fund Transfers To General Fund
amends
HB 17-1373(2017A)· failed
General Fund Transfers For CO Colorado Energy Office Cash Funds
amends
HB 22-1391(2022A)· signed
Modifications To Severance Tax
amends
HB 17-1248(2017A)· signed
Colorado Water Conservation Board Construction Fund Project
amends
SB 17-301(2017A)· signed
Energy-related Statutes
relates
SB 22-013(2022A)· signed
Boards And Commissions
relates
HB 22-1133(2022A)· signed
Family And Medical Leave Insurance Fund
relates
SB 18-218(2018A)· signed
Colorado Water Conservation Board Construction Fund Project
relates
HB 17-1047(2017A)· signed
Reporting Requirements By Department of Local Affairs To General Assembly
relates
SB 17-260(2017A)· signed
Severance Tax Cash Fund Transfers To General Fund
relates
HB 22-1174(2022A)· signed
Department of Higher Education Supplemental
relates
HB 22-1177(2022A)· signed
Department of Natural Resources Supplemental
relates
HB 22-1179(2022A)· signed
Department of Public Health & Environment Supplemental
relates
HB 17-1257(2017A)· signed
Reporting Requirements By Department Of Natural Resources To General Assembly
relates
HB 18-1338(2018A)· signed
Reduced Revenue Severance Tax Operational Fund Transfers
relates
HB 17-1248(2017A)· signed
Colorado Water Conservation Board Construction Fund Project

Affected by (59)

amends
SB 25-317(2025A)· signed
Transfer Cash Fund Investment Earnings to General Fund
amends
SB 26-169(2026A)· signed
Revisor's Bill
amends
SB 25-040(2025A)· signed
Future of Severance Taxes & Water Funding Task Force
amends
SB 25-037(2025A)· signed
Coal Transition Grants
amends
SB 23-016(2023A)· signed
Greenhouse Gas Emission Reduction Measures
amends
HB 23-1301(2023A)· signed
Revisor's Bill
amends
HB 24-1450(2024A)· signed
Revisor's Bill
relates
HB 24-1186(2024A)· signed
Department of Higher Education Supplemental
relates
HB 24-1180(2024A)· signed
Department of Agriculture Supplemental
relates
SB 25-040(2025A)· signed
Future of Severance Taxes & Water Funding Task Force
relates
SB 23-128(2023A)· signed
Department of Public Health & Environment Supplemental
relates
SB 23-112(2023A)· signed
Department of Agriculture Supplemental
relates
HB 24-1413(2024A)· signed
Severance Tax Transfers
relates
HB 25-1061(2025A)· signed
Community Schoolyards Grant Program
relates
HB 26-1165(2026A)· signed
Department of Public Health & Environment Supplemental
relates
SB 23-124(2023A)· signed
Department of Local Affairs Supplemental
relates
HB 24-1192(2024A)· signed
Department of Local Affairs Supplemental
relates
HB 24-1196(2024A)· signed
Department of Public Health & Environment Supplemental
relates
SB 24-135(2024A)· signed
Modification of State Agency & Department Reporting Requirements
relates
HB 24-1367(2024A)· signed
Repeal Severance Tax Exemption for Stripper Wells
relates
SB 24-174(2024A)· signed
Sustainable Affordable Housing Assistance
relates
SB 25-104(2025A)· signed
Department of Public Health & Environment Supplemental
relates
SB 25-100(2025A)· signed
Department of Local Affairs Supplemental
relates
SB 25-256(2025A)· signed
Funds for Support of Digital Trunked Radio System
relates
HB 26-1161(2026A)· signed
Department of Local Affairs Supplemental
relates
HB 26-1166(2026A)· signed
Department of Public Safety Supplemental
relates
SB 25-094(2025A)· signed
Department of Higher Education Supplemental
relates
HB 24-1410(2024A)· signed
Changes to Just Transition Office
relates
SB 23-118(2023A)· signed
Department of Higher Education Supplemental
relates
SB 23-126(2023A)· signed
Department of Natural Resources Supplemental
relates
SB 23-139(2023A)· signed
State Severance Tax Trust Fund Allocation
relates
SB 23-238(2023A)· signed
Small Communities Water and Wastewater Grant Fund
relates
HB 24-1194(2024A)· signed
Department of Natural Resources Supplemental
relates
HB 26-1362(2026A)· signed
Repeal Decarbonization Tax Credits Administration Fund
relates
HB 26-1387(2026A)· signed
Severance Tax Fund Expenditures
relates
SB 26-142(2026A)· signed
Development of Thermal Energy Resources
relates
HB 26-1338(2026A)· signed
2026 Water Projects Bill
relates
SB 24-127(2024A)· signed
Regulate Dredged & Fill Material State Waters
relates
HB 24-1435(2024A)· signed
Colorado Water Conservation Board Projects
relates
HB 24-1379(2024A)· signed
Regulate Dredge & Fill Activities in State Waters
relates
SB 25-102(2025A)· signed
Department of Natural Resources Supplemental
relates
SB 25-088(2025A)· signed
Department of Agriculture Supplemental
relates
SB 23-250(2023A)· signed
Transfer From Severance Tax Operations Cash Fund
relates
HB 23-1272(2023A)· signed
Tax Policy That Advances Decarbonization
relates
SB 23-285(2023A)· signed
Energy And Carbon Management Regulation In Colorado
relates
SB 23-177(2023A)· signed
2023 Colorado Water Conservation Board Water Projects Appropriations
relates
SB 25-300(2025A)· signed
Revisor's Bill
relates
HB 26-1150(2026A)· signed
Department of Agriculture Supplemental
relates
HB 26-1156(2026A)· signed
Department of Higher Education Supplemental
relates
HB 26-1163(2026A)· signed
Department of Natural Resources Supplemental
repeals
SB 25-317(2025A)· signed
Transfer Cash Fund Investment Earnings to General Fund
repeals
SB 25-307(2025A)· signed
Decarbonization Tax Credits Administration Cash Fund
repeals
HB 26-1362(2026A)· signed
Repeal Decarbonization Tax Credits Administration Fund
repeals
SB 25-264(2025A)· signed
Cash Fund Transfers to the General Fund
repeals
SB 25-283(2025A)· signed
Funding Water Conservation Board Projects
repeals
HB 23-1121(2023A)· signed
Repeal Of Infrequently Used Tax Expenditures
repeals
SB 24-214(2024A)· signed
Implement State Climate Goals
repeals
HB 26-1405(2026A)· signed
Cash Fund Transfers to General Fund
repeals
HB 24-1413(2024A)· signed
Severance Tax Transfers