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HB 26-1230

signed

Extend Conservation Easement Tax Credit

Plain-English Summary

AI-generated

House Bill 26-1230 extends a tax credit for conservation easements, which allows people who donate land or development rights to be preserved as open space to claim this credit on their state income taxes until 2036. This bill benefits individuals and organizations that support environmental preservation by providing financial incentives through tax savings. Since the status is "signed," the bill has been approved by both houses of the legislature and signed into law by the governor, meaning it is now in effect.

Official Summary

The act extends the availability of the conservation easement tax credit from income tax year 2031 through income tax year 2036. The act also prohibits the division of conservation from issuing any additional credit certificates or amending previously issued credit certificates as a result of the additional authority granted by the act for a donation made prior to the effective date of the act.(Note: This summary applies to this bill as enacted.)

Details

Chamber
House
First action
2026-06-01
Latest action
2026-02-18
Last action desc.
Introduced In House - Assigned to Finance
OpenStates
View source ↗

Sponsors

Topics

Fiscal Policy & Taxes

Related Legislation

This bill affects (14)

amends
HB 17-1137(2017A)· signed
Reporting Requirements By Department Of Revenue To General Assembly
amends
HB 18-1291(2018A)· signed
Sunset Conservation Easement Oversight Commission
amends
HB 24-1036(2024A)· signed
Adjusting Certain Tax Expenditures
amends
HB 19-1264(2019A)· signed
Conservation Easement Tax Credit Modifications
amends
SB 22-119(2022A)· signed
Conservation Easement Tax Credit
amends
HB 19-1091(2019A)· failed
Conservation Easement Transparency
amends
SB 24-126(2024A)· signed
Conservation Easement Income Tax Credit
amends
SB 17-294(2017A)· signed
Revisor's Bill
amends
HB 18-1122(2018A)· signed
Accounting Of Conservation Easements In The State
amends
HB 18-1194(2018A)· signed
Conservation Easement Transparency
amends
SB 17-215(2017A)· signed
Sunset Licensed Real Estate Brokers & Subdivision Developers
amends
HB 18-1123(2018A)· signed
Conservation Easement Tax Credit Time Out
amends
HB 19-1172(2019A)· signed
Title 12 Recodification And Reorganization
amends
HB 17-1066(2017A)· failed
Conservation Easement Tax Credit Landowner Relief

Affected by (1)

relates
HB 26-1289(2026A)· signed
Modification of Certain Tax Expenditures

Votes

BILL
2026-05-11 · House · pass — Yes: — · No: — · Other: —
Refer House Bill 26-1230 to the Committee of the Whole.
2026-05-08 · Senate · pass — Yes: — · No: — · Other: —
Refer House Bill 26-1230 to the Committee on Appropriations.
2026-05-07 · Senate · pass — Yes: — · No: — · Other: —
Refer House Bill 26-1230 to the Committee of the Whole.
2026-05-01 · House · pass — Yes: — · No: — · Other: —
Adopt amendment L.001 (Attachment E)
2026-03-30 · House · pass — Yes: — · No: — · Other: —
Refer House Bill 26-1230, as amended, to the Committee on Appropriations.
2026-03-30 · House · pass — Yes: — · No: — · Other: —