HOUSE
                       3rd Reading Unamended
       March 10, 2015          HOUSE
       Amended 2nd Reading
                       March 9, 2015First Regular Session
               Seventieth General Assembly
                    STATE OF COLORADO
                                                REENGROSSED
                       This Version Includes All Amendments
                       Adopted in the House of Introduction
 LLS NO. 15-0167.01 Nicole Myers x4326   HOUSE BILL 15-1104
                    HOUSE SPONSORSHIP
 Navarro, 
 
                   SENATE SPONSORSHIP
 Johnston, 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 House Committees
 Senate Committees
 
 
 Finance
 
 
 
 Appropriations
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                         A BILL FOR AN ACT
       Concerning the creation of a state income tax deduction for
            certain unreimbursed expenses incurred by eligible
            educators.
       
       
                           Bill Summary
       
            (Note:  This summary applies to this bill as introduced and does
       not reflect any amendments that may be subsequently adopted. If this bill
       passes third reading in the house of introduction, a bill summary that
       applies to the reengrossed version of this bill will be available at
       http://www.leg.state.co.us/billsummaries.)
       
            In previous income tax years, the federal internal revenue code
       allowed eligible educators to deduct up to $250 of any unreimbursed
       expenses that the educator paid or incurred for specified school supplies,
       materials, and equipment that the educator used in his or her classroom.
       The federal educator expense deduction expired in 2013 and is currently
       unavailable for the 2014 or future income tax years. 
            The bill creates a state educator expense deduction and allows
       eligible educators to deduct the same unreimbursed expenses that they
       were previously allowed to deduct at the federal level from federal
       taxable income for state income tax purposes. Eligible educators may
       deduct the following amounts: 
                 For the 2016 income tax year, up to $250; 
                 For the 2017 income tax year, up to $500; and 
                 For the 2018 income tax year and each income tax year
                 thereafter, up to $750. 
            An eligible educator is defined as a person who is a kindergarten
       through 12th grade teacher, instructor, counselor, principal, or aide
       employed in a school for at least 900 hours during a school year.
       
       
       
       Be it enacted by the General Assembly of the State of Colorado:
            SECTION 1.  In Colorado Revised Statutes, 39-22-104, add (4)
       (u) as follows:
            39-22-104.  Income tax imposed on individuals, estates, and
       trusts - single rate - definitions - repeal. (4)  There shall be subtracted
       from federal taxable income:
            (u) (I)   For income tax years commencing on or after
       January 1, 2016, but before January 1, 2019, and to the extent
       not otherwise allowed under the federal internal revenue
       code, an amount specified in subparagraph (II) of this paragraph
       (u) for an eligible educator's unreimbursed expenses incurred
       during the tax year for the purchase of books; supplies;
       computer equipment, including related software and services;
       and other equipment and supplementary materials that the
       eligible educator uses in the classroom. For courses in health
       and physical education, unreimbursed expenses may be included
       only if the expenses are for supplies that are directly related
       to a specific class in health or athletics.
            (II)  An eligible educator may subtract up to two hundred
       fifty dollars if filing individually and up to five hundred
       dollars if filing jointly and both taxpayers are eligible
       educators; except that each eligible educator may not subtract
       more than two hundred fifty dollars.
                 
            (III)  As used in this paragraph (u), unless the context
       otherwise requires:
            (A)  "Eligible educator" means an individual who is a
       kindergarten through twelfth grade teacher, instructor,
       counselor, principal, or aide employed in a school for at least
       nine hundred hours during a school year.
            (B)  "School" means a public or nonpublic school in the
       state that provides elementary or secondary education from
       kindergarten through the twelfth grade.
            (IV)  This paragraph (u) is repealed, effective January 1,
       2020.
            SECTION 2.  Act subject to petition - effective date. This act
       takes effect at 12:01 a.m. on the day following the expiration of the
       ninety-day period after final adjournment of the general assembly
       (August 5, 2015, if adjournment sine die is on May 6, 2015); except that,
       if a referendum petition is filed pursuant to section 1 (3) of article V of
       the state constitution against this act or an item, section, or part of this act
       within such period, then the act, item, section, or part will not take effect
       unless approved by the people at the general election to be held in
       November 2016 and, in such case, will take effect on the date of the
       official declaration of the vote thereon by the governor.