Changeflow GovPing Government & Legislation Workforce Housing & Housing Tax Credit
Priority review Rule Added Final

Workforce Housing & Housing Tax Credit

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Published March 25th, 2026
Detected April 2nd, 2026
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Summary

Colorado Governor signed SB001 into law on March 25, 2026. The bill authorizes boards of county commissioners to appropriate money for specified types of housing and expands the middle-income housing tax credit to transferees who do not own an interest in a qualified development. The bill passed the Senate 26-7 and House 53-10 with bipartisan sponsorship.

What changed

Colorado enacted SB001, a workforce housing bill that makes two substantive changes to state housing policy. First, it authorizes county commissioners to appropriate public funds to support designated housing types. Second, it extends the middle-income housing tax credit to transferees without ownership interest in qualified developments. The bill passed with strong bipartisan support after committee amendments L.001 through L.004 and House amendments.

County governments and housing developers should review internal policies to determine eligibility for the new appropriation authority and expanded tax credit provisions. Tax credit investors and developers should assess transfer opportunities under the amended credit rules. No specific compliance deadlines are stated in the bill text; entities should monitor the official Colorado legislative website for implementing regulations.

What to do next

  1. Review county appropriation authority for housing under the new statutory framework
  2. Assess eligibility for middle-income housing tax credit transfers for qualified developments
  3. Monitor leg.colorado.gov for implementing regulations or agency guidance

Source document (simplified)

ChangeBridge / Colorado / SB001 Signed by Governor SB001 Senate Bill Signed by Governor 2026-03-25

Workforce Housing & Housing Tax Credit

Concerning housing, and, in connection therewith, authorizing a board of county commissioners to appropriate money to support specified types of housing and making the middle-income housing tax credit available to transferees who do not own an interest in a qualified development.

Bill Details

State Colorado

Session 2026 Regular Session

Chamber Senate

Official Source leg.colorado.gov/bills/SB26-001

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Sponsors

Jeff Bridges (Sen - D) Dylan Roberts (Sen - D) Andrew Boesenecker (Rep - D) Chris Richardson (Rep - R) Lisa Cutter (Sen - D) Julie Gonzales (Sen - D) Iman Jodeh (Sen - D) Cathy Kipp (Sen - D) William Lindstedt (Sen - D) Kyle Mullica (Sen - D) Marc Snyder (Sen - D) Tom Sullivan (Sen - D) Michael Weissman (Sen - D) Jennifer Bacon (Rep - D) Kyle Brown (Rep - D) Jarvis Caldwell (Rep - R) Sean Camacho (Rep - D) Chad Clifford (Rep - D) Meg Froelich (Rep - D) Lorena Garcia (Rep - D) Ryan Gonzalez (Rep - R) Eliza Hamrick (Rep - D) Jamie Jackson (Rep - D) Junie Joseph (Rep - D) Mandy Lindsay (Rep - D) Javier Mabrey (Rep - D) Tisha Mauro (Rep - D) Julie McCluskie (Rep - D) Karen McCormick (Rep - D) Kenny Nguyen (Rep - D) Manny Rutinel (Rep - D) Gretchen Rydin (Rep - D) Emily Sirota (Rep - D) Lesley Smith (Rep - D) Rebekah Stewart (Rep - D) Tammy Story (Rep - D) Brianna Titone (Rep - D) Ty Winter (Rep - R) Steven Woodrow (Rep - D) Yara Zokaie (Rep - D)

Action History

2026-03-25 Governor Signed 2026-03-18 Sent to the Governor 2026-03-18 H Signed by the Speaker of the House 2026-03-17 S Signed by the President of the Senate 2026-03-11 S Senate Considered House Amendments - Result was to Concur - Repass 2026-03-10 H House Third Reading Passed - No Amendments 2026-03-09 H House Second Reading Special Order - Passed with Amendments - Floor 2026-03-04 H House Committee on Transportation, Housing & Local Government Refer Unamended to House Committee of the Whole 2026-02-04 H Introduced In House - Assigned to Transportation, Housing & Local Government 2026-02-04 S Senate Third Reading Passed - No Amendments 2026-02-03 S Senate Second Reading Passed with Amendments - Committee, Floor 2026-01-29 S Senate Committee on Local Government & Housing Refer Amended to Senate Committee of the Whole 2026-01-14 S Introduced In Senate - Assigned to Local Government & Housing

Votes

2026-01-29 Senate Local Government & Housing: Refer Senate Bill 26-001, as amended, to the Committee of the Whole. Yea: 4 Nay: 3 2026-01-29 Senate Local Government & Housing: Adopt amendment L.001 Yea: 4 Nay: 3 2026-01-29 Senate Local Government & Housing: Adopt amendment L.002 Yea: 4 Nay: 3 2026-01-29 Senate Local Government & Housing: Adopt amendment L.003 Yea: 7 Nay: 0 2026-01-29 Senate Local Government & Housing: Adopt amendment L.004 Yea: 7 Nay: 0 2026-02-04 Senate: Third Reading Bill Yea: 26 Nay: 7 2026-03-04 House Transportation, Housing & Local Government: Refer Senate Bill 26-001 to the Committee of the Whole. Yea: 12 Nay: 0 2026-03-10 House: Third Reading Bill Yea: 53 Nay: 10 2026-03-11 Senate: House Amendments Concur Yea: 34 Nay: 0 2026-03-11 Senate: House Amendments Repass Yea: 28 Nay: 6

Committee Referrals

2026-01-14 S Local Government & Housing 2026-01-29 S Committee of the Whole 2026-02-04 H Transportation, Housing & Local Government

Amendments

2026-01-29 Senate Local Government & Housing Amendment L.001 Adopted 2026-01-29 Senate Local Government & Housing Amendment L.002 Adopted 2026-01-29 Senate Local Government & Housing Amendment L.003 Adopted 2026-01-29 Senate Local Government & Housing Amendment L.004 Adopted 2026-02-03 Second Reading Amendment L.012 Adopted 2026-02-03 Second Reading Amendment L.014 Adopted 2026-02-03 Second Reading Amendment L.013 2026-03-09 Second Reading Amendment L.015 Adopted 2026-03-09 Second Reading Amendment L.016 2026-03-09 Second Reading Amendment L.017

Bill Text Versions

2026-01-14 Introduced 1969-12-31 Engrossed 1969-12-31 Engrossed 1969-12-31 Amended 1969-12-31 Amended 1969-12-31 Enrolled 1969-12-31 Chaptered

Subjects

Fiscal Policy & Taxes Legislative data powered by LegiScan (CC BY 4.0)

Named provisions

Middle-Income Housing Tax Credit County Housing Appropriations Transferee Eligibility

Source

Analysis generated by AI. Source diff and links are from the original.

Classification

Agency
CO Legislature
Published
March 25th, 2026
Instrument
Rule
Legal weight
Binding
Stage
Final
Change scope
Substantive
Document ID
SB26-001

Who this affects

Applies to
Government agencies
Industry sector
2361 Construction 5311 Real Estate
Activity scope
Housing Development Tax Credit Transfers County Appropriations
Threshold
Middle-income housing development eligibility for tax credit transfers
Geographic scope
Colorado US-CO

Taxonomy

Primary area
Housing
Operational domain
Legal
Topics
Taxation Local Government

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