HB 1346STATE · ColoradoIntroduced

Transfer of Unsold Insurance Premium Tax Credits

In 2025, the general assembly authorized the department of the treasury (department) to sell insurance premium tax credits (tax credits) to insurance companies that incur state premium tax liability.     The act allows the department, following the department's application process for insurance companies to purchase tax credits from the department, to sell tax credits to other entities that contract with the department. An entity that contracts with the department to purchase tax credits may transfer the tax credits once to an insurance company. The insurance company is not permitted to further transfer the tax credits following the transfer to the insurance company.(Note: This summary applies to this bill as enacted.)

Voted: 6/1/2026Source

How representatives voted

47 yea·26 nay·1 other

Action history

  • 4/28/2026Senate Committee on Finance Refer Amended to Senate Committee of the Whole
  • 4/23/2026Introduced In Senate - Assigned to Finance
  • 4/21/2026House Third Reading Passed - No Amendments
  • 4/20/2026House Second Reading Special Order - Passed - No Amendments
  • 4/16/2026House Committee on Finance Refer Unamended to House Committee of the Whole
  • 4/1/2026Introduced In House - Assigned to Finance