Colorado 2026 Regular Session

Colorado House Bill HB1004

Introduced
1/14/26  
Refer
1/14/26  
Report Pass
2/5/26  
Refer
2/5/26  
Report Pass
5/1/26  
Refer
5/1/26  
Engrossed
5/4/26  
Refer
5/4/26  
Report Pass
5/5/26  
Refer
5/5/26  
Report Pass
5/7/26  
Refer
5/7/26  
Engrossed
5/27/26  
Engrossed
5/27/26  

Caption

Continuation of Child Care Contribution Tax Credit

Impact

The extension of this tax credit is estimated to have a substantial positive impact on the state’s child care sector. By encouraging donations, it aims to facilitate the growth and opening of new child care centers, especially in areas identified as child care deserts. It is expected to benefit local economies and assist families, particularly those with lower incomes, allowing them greater access to necessary child care services. The bill is anticipated to provide financial benefits that could reach approximately $60 million for child care providers, thus fostering economic stability for service providers and parents alike.

Summary

House Bill 1004 focuses on the continuation of the Income Tax Credit for contributions made to promote child care in Colorado. This bill proposes to extend the existing tax credit, which allows taxpayers to receive a credit of up to 50% of their monetary contributions to child care facilities, for an additional ten years. This tax credit has served as a significant source of funding for child care providers across the state, actively supporting the child care ecosystem since its inception in 1998.

Contention

While many supporters advocate for the bill owing to its positive implications for child care accessibility, there may also be discussions surrounding its long-term funding sustainability and the equity of tax credits across different communities. Some might question the effectiveness of the tax incentives in achieving the desired outcomes for child care facilities and whether the current structure adequately promotes equitable access to these benefits for all communities. The legislative declaration accompanying the bill emphasizes the crucial role of these incentives amidst uncertain federal support and current budgetary constraints.

Companion Bills

No companion bills found.

Previously Filed As

CO HB1004

Sale of Tax Credits

CO HB1299

Animal Protection Fund Voluntary Contribution

CO SB009

Income Tax Credit Adjustment

CO HB1018

Income Tax Credit Adjustment

CO HB1003

Children Complex Health Needs Waiver

CO HB1045

Modify Long-Term Care Insurance Income Tax Credit

CO HB1335

Tax Credit Availability

CO SB005

Reallocate Department of Natural Resources Wolf Funding to Health Insurance Enterprise

CO HB1037

Income Tax Credit for Eligible Teachers

CO SB006

Tax Credit for Health Savings Accounts

Similar Bills

CA AB241

Wildfire and Vegetation Management Voluntary Tax Contribution Fund.

AZ SB1270

Correctional officers; supplemental contributions

CA SB1073

Income taxes: voluntary contributions: Black Cultural District Voluntary Tax Contribution Fund.

CA SB138

An act relating to the Budget Act of 2025.

CA AB703

An act to add and repeal Article 3 (commencing with Section 18720) of Chapter 3 of Part 10.

CA AB138

An act to amend Sections 19829.

CA AB161

State employment: state bargaining units.

CA SB161

State employment: state bargaining units.