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Representative Sirota’s bill to adjust TABOR refunds passes after heated debate
Summary
The Colorado House passed House Bill 14‑19 on April 28, 2026, directing the controller to calculate and spread an adjustment for an asserted overrefund tied to federal tax changes. A referendum amendment to send the change to voters was defeated after lengthy floor debate about fiscal precedent and legal risk.
The Colorado House on April 28 approved House Bill 14‑19, a measure sponsors said is intended to correct a TABOR (Taxpayer Bill of Rights) refund they say was overstated after federal tax changes. Representative Sirota, the bill’s sponsor, told the chamber the bill provides a narrowly tailored process and a small appropriation to let the auditor provide the report necessary for implementation.
"There was just a very small appropriation necessary to ensure that the auditor has the ability to provide the report necessary for the bill," Representative Sirota said, explaining the bill’s mechanics and asking members for an “I” vote.
Supporters of an alternative approach argued the measure changes tax policy and should go to the voters. Representative De Graaf moved an amendment (L008) to make the change a referendum clause so Coloradans could decide; he said, "It's their money." Opponents, including Sirota and Representative Brown, countered that the bill corrects an accounting mismatch created by federal action and that TABOR and state accounting rules give the legislature authority to make the technical correction without a ballot measure.
Debate turned on two practical points: whether the revenue impact caused by HR 1 constituted a recognized subsequent event under government accounting standards (GASB) that would allow prior‑year adjustments, and whether the change represented a significant tax policy alteration that triggers TABOR’s referendum requirement. Members cited competing staff memos and legal advice in support of their positions.
Representative Garcia Sander noted the magnitude of the federal impact that prompted the bill, saying HR 1 reduced state revenue "by approximately $319,800,000," a figure cited during floor debate as part of the justification for the bill’s corrective approach.
The House rejected the referendum amendment (L008) following a division count and proceeded with the bill as amended (including amendment L007, which adjusts implementation timing and certification deadlines). After further floor action and the committee process, House Bill 14‑19 was passed by the House.
What it means: Supporters said the bill restores accuracy to state accounting and prevents repeated overrefunds caused by a one‑time federal change; opponents said the measure is, in effect, a change to tax policy that should be submitted to voters and warned of lawsuits and penalties if accounting rules are improperly applied.
Next steps: The House passed the measure on the floor; the bill will proceed through the usual engrossment and scheduling to the Senate (or to the governor if it already cleared the Senate), per legislative procedure. The transcript does not record a final floor roll‑call tally for the bill’s final passage; the record shows the amendment votes and the bill’s passage as stated by the presiding officer.
