Bill
SCR 1
Colorado would require voter approval via ballot measure to conform state tax code to any federal taxable income definition changes, replacing automatic conformity.
SCR 1 proposes a constitutional amendment that would require voter approval before Colorado can conform its state tax code to federal tax law changes. Currently, when federal taxable income definitions change, Colorado automatically conforms unless the legislature explicitly acts to deconform. This bill would flip that dynamic, requiring an affirmative voter vote to adopt any federal tax changes.
This addresses a real fiscal and procedural concern: federal tax law changes can significantly impact Colorado's revenue and tax liability for residents without state-level deliberation. However, it also creates a substantial procedural hurdle—any federal tax reform would require a statewide ballot measure in Colorado to take effect, potentially creating confusion about which tax rules apply and limiting the legislature's flexibility in responding to federal changes.
Compiled from official sources — confirm details with the bill’s official record.
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