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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 (122)

amends
SB 22-119(2022A)· signed
Conservation Easement Tax Credit
amends
HB 18-1194(2018A)· signed
Conservation Easement Transparency
amends
SB 24-126(2024A)· signed
Conservation Easement Income Tax Credit
amends
HB 24-1036(2024A)· signed
Adjusting Certain Tax Expenditures
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 17-1066(2017A)· failed
Conservation Easement Tax Credit Landowner Relief
amends
HB 17-1137(2017A)· signed
Reporting Requirements By Department Of Revenue To General Assembly
amends
SB 17-294(2017A)· signed
Revisor's Bill
amends
HB 18-1122(2018A)· signed
Accounting Of Conservation Easements In The State
amends
HB 26-1289(2026A)· signed
Modification of Certain Tax Expenditures
amends
HB 18-1291(2018A)· signed
Sunset Conservation Easement Oversight Commission
relates
SB 23-011(2023A)· signed
Minor Driver's Education Requirements
relates
HB 22-1005(2022A)· signed
Health-care Preceptors Tax Credit
relates
HB 25-1128(2025A)· signed
Income Tax Credit for Firearm Safety Device
relates
HB 22-1026(2022A)· signed
Alternative Transportation Options Tax Credit
relates
HB 22-1392(2022A)· signed
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relates
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relates
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relates
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relates
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relates
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relates
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Reduction of State Income Tax Rate
relates
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relates
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Continuation of Child Care Contribution Tax Credit
relates
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Income Tax Credits For Nonpublic Education
relates
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relates
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relates
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relates
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relates
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relates
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relates
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relates
HB 24-1271(2024A)· signed
State Income Tax Credit for Veterinary Professional
relates
HB 24-1325(2024A)· signed
Tax Credits for Quantum Industry Support
relates
HB 24-1240(2024A)· signed
AmeriCorps Education Award Tax Subtraction
relates
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Employee-Owned Business Office & Income Tax Credit
relates
HB 25-1157(2025A)· signed
Reauthorize Advanced Industries Tax Credit
relates
SB 22-051(2022A)· signed
Policies To Reduce Emissions From Built Environment
relates
HB 23-1289(2023A)· signed
Sustainable Advancements In Aviation Tax Credits
relates
HB 24-1314(2024A)· signed
Modification Tax Credit Preservation Historic Structures
relates
HB 24-1295(2024A)· signed
Creative Industry Community Revitalization Incentives
relates
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relates
HB 25-1052(2025A)· signed
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relates
SB 22-124(2022A)· signed
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relates
HB 22-1149(2022A)· signed
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relates
HB 23-1189(2023A)· signed
Employer Assistance For Home Purchase Tax Credit
relates
HB 23B-1005(2023B)· signed
Matters Related To Tax Relief For Tax Year 2023
relates
HB 22-1109(2022A)· signed
On-demand Air Carrier Aircraft Sales Tax Exemption
relates
SB 24-152(2024A)· signed
Regenerative Agriculture Tax Credit
relates
HB 22-1083(2022A)· signed
Colorado Homeless Contribution Income Tax Credit
relates
HB 24-1138(2024A)· signed
Tax Credit for Transfer of Agricultural Asset
relates
HB 22-1055(2022A)· signed
Sales Tax Exemption Essential Hygiene Products
relates
HB 22-1010(2022A)· signed
Early Childhood Educator Income Tax Credit
relates
HB 24-1134(2024A)· signed
Adjustments to Tax Expenditures to Reduce Burden
relates
HB 24-1027(2024A)· signed
Exemption for Children's Products
relates
SB 23-080(2023A)· signed
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relates
HB 23-1079(2023A)· signed
Income Tax Credits For Nonpublic Education
relates
HB 23-1046(2023A)· signed
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relates
HB 23-1272(2023A)· signed
Tax Policy That Advances Decarbonization
relates
HB 24-1352(2024A)· signed
Appliance Requirements & Incentives
relates
SB 23-016(2023A)· signed
Greenhouse Gas Emission Reduction Measures
relates
HB 23-1240(2023A)· signed
Sales Use Tax Exemption Wildfire Disaster Construction
relates
SB 23-196(2023A)· signed
Income Tax Credit For Retrofitting A Home For Health Reasons
relates
HB 23-1008(2023A)· signed
Food Accessibility
relates
SB 24-214(2024A)· signed
Implement State Climate Goals
relates
HB 23-1084(2023A)· signed
Continuation Of Military Retirement Benefit Deduction
relates
HB 24-1439(2024A)· signed
Financial Incentives Expand Apprenticeship Programs
relates
HB 24-1018(2024A)· signed
College Textbook Sales Use Tax Exemption
relates
SB 24-044(2024A)· signed
Public Employees' Retirement Association Retiree Refundable Income Tax Credit
relates
HB 24-1268(2024A)· signed
Financial Assistance for Certain Low-Income Individuals
relates
HB 24-1235(2024A)· signed
Reduce Aviation Impacts on Communities
relates
HB 25-1139(2025A)· signed
Income Tax Credit for Eligible Veterans
relates
HB 24-1434(2024A)· signed
Expand Affordable Housing Tax Credit
relates
HB 24-1312(2024A)· signed
State Income Tax Credit for Careworkers
relates
HB 24-1142(2024A)· signed
Reduce Income Tax Social Security Benefits
relates
SB 25-136(2025A)· signed
Expand Deduction For Retirement Benefits
relates
HB 25-1005(2025A)· signed
Tax Incentive for Film Festivals
relates
SB 25-280(2025A)· signed
Data Center Development & Grid Modernization Act
relates
HB 25-1012(2025A)· signed
Income Tax Expenditures for Service Members
relates
HB 25-1080(2025A)· signed
Wireless Telephone Infrastructure Deployment Incentives
relates
SB 25-300(2025A)· signed
Revisor's Bill
relates
HB 25-1037(2025A)· signed
Income Tax Credit for Eligible Teachers
relates
HB 25-1012(2025B)· failed
Prescription Drug Benefit Information Transparency
relates
HB 25-1021(2025A)· signed
Tax Incentives for Employee-Owned Businesses
relates
HB 25-1021(2025B)· failed
Retention of Vendors Fees for Collecting Sales Tax.
relates
HB 25-1005(2025B)· signed
Eliminate State Sales Tax Vendor Fee
relates
HB 26-1062(2026A)· failed
Expand Deduction for Retirement Benefits
relates
SB 26-128(2026A)· signed
Sales & Use Tax Destination Management Company
relates
HB 26-1015(2026A)· signed
Colorado Homeless Contribution Tax Credit Extension
relates
HB 26-1030(2026A)· failed
Data Center & Utility Modernization
relates
HB 22-1163(2022A)· signed
State Income Tax Deduction For Medical Expenses
relates
HB 22-1051(2022A)· signed
Mod Affordable Housing Tax Credit
relates
SB 23-106(2023A)· signed
Income Tax Deduction For Military Retirement Benefits
relates
HB 26-1014(2026A)· signed
Extend Colorado Job Growth Incentive Tax Credit
relates
HB 26-1223(2026A)· signed
Modifying Certain Tax Expenditures
relates
HB 26-1289(2026A)· signed
Modification of Certain Tax Expenditures
relates
HB 26-1048(2026A)· signed
Back-to-School Sales Tax Holiday
relates
HB 26-1065(2026A)· signed
Transit and Housing Investment Zones
relates
HB 23-1309(2023A)· signed
Film Incentive Tax Credit
relates
HB 24-1061(2024A)· signed
Marijuana Industry & Social Equity
relates
SB 24-146(2024A)· signed
Tax Credit for Qualified Renters
relates
HB 24-1340(2024A)· signed
Incentives for Post-Secondary Education
relates
SB 25-310(2025A)· signed
Proposition 130 Implementation
relates
SB 25-320(2025A)· signed
Commercial Motor Vehicle Transportation
relates
HB 22-1123(2022A)· signed
Standard Deduction Adjustment
relates
HB 24-1221(2024A)· signed
Income Tax Credit for Eligible Teachers
relates
HB 23-1018(2023A)· signed
Timber Industry Incentives
relates
HB 26-1222(2026A)· failed
Modify Tax Expenditures
relates
HB 26-1221(2026A)· failed
Tax Expenditure Adjustments
relates
HB 22-1138(2022A)· signed
Reduce Employee Single-occupancy Vehicle Trips
relates
HB 24-1316(2024A)· signed
Middle-Income Housing Tax Credit
relates
SB 24-190(2024A)· signed
Rail & Coal Transition Community Economic Measures
relates
HB 22-1125(2022A)· signed
Income Tax Rate Reduction
relates
HB 23-1281(2023A)· signed
Advance The Use Of Clean Hydrogen
relates
HB 22-1166(2022A)· signed
Incentives Promote Colorado Timber Industry
relates
SB 24-114(2024A)· signed
Income Tax Credit for Parental School Engagement
relates
HB 23-1091(2023A)· signed
Continuation Of Child Care Contribution Tax Credit
relates
HB 22-1205(2022A)· signed
Senior Housing Income Tax Credit
relates
HB 22-1121(2022A)· signed
Supporting Local Media

Affected by (8)

relates
HB 26-1065(2026A)· signed
Transit and Housing Investment Zones
relates
HB 26-1289(2026A)· signed
Modification of Certain Tax Expenditures
relates
HB 26-1004(2026A)· signed
Continuation of Child Care Contribution Tax Credit
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
2026-05-11 · 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: —