House Committee of Reference Report

Committee on Finance

All text that will be removed from the bill will be indicated by strikethrough as follows:

This is text that is removed from law.

Text that is added to a bill will be indicated by either all capitals or bold & italic as follows:

  • This all capitals text would be added to law.
  • This is bold & italic text that would be added to law.

March 9, 2026

After consideration on the merits, the Committee recommends the following:

HB26-1221   be amended as follows, and as so amended, be referred to the Committee on Appropriations with favorable recommendation:

Page 1, Line 1Amend printed bill, page 3, strike lines 13 through 22.

Page 1, Line 2Renumber succeeding subparagraphs accordingly.

Page 1, Line 3Page 6, strike lines 10 through 26.

Page 1, Line 4Renumber succeeding sections accordingly.

Page 1, Line 5Page 8, after line 14 insert:

Page 1, Line 6"(f)  "Joint filer adjusted base income" means, for income

Page 1, Line 7tax years commencing before January 1, 2034, an amount of

Page 1, Line 8adjusted gross income equal to the amount of adjusted gross

Page 1, Line 9income determined by the department pursuant to section

Page 1, Line 1039-22-130 (7) to be necessary for two resident individuals who

Page 1, Line 11file a joint return to qualify for the family affordability tax

Page 1, Line 12credit pursuant to section 39-22-130 for the income tax year

Page 1, Line 13commencing on January 1, 2026.

Page 1, Line 14           (g)  "Single filer adjusted base income" means, for income

Page 1, Line 15tax years commencing before January 1, 2034, an amount of

Page 1, Line 16adjusted gross income equal to the amount of adjusted gross

Page 1, Line 17income determined by the department pursuant to section

Page 1, Line 1839-22-130 (7) to be necessary for a single resident individual who

Page 1, Line 19files a single return to qualify for the family affordability tax

Page 1, Line 20credit pursuant to section 39-22-130 for the income tax year

Page 1, Line 21commencing on January 1, 2026.".

Page 1, Line 22Page 8, lines 16 and 17, strike "and, for income tax years

Page 1, Line 23commencing on and after January 1, 2026, but before January 1,

Page 2, Line 12034," and substitute "and".

Page 2, Line 2Page 9, lines 5 and 6, strike "and, for income tax years commencing

Page 2, Line 3on and after January 1, 2026, but before January 1, 2034," and

Page 2, Line 4substitute "and".

Page 2, Line 5Page 10, line 1, strike "fifteen thousand dollars;" and substitute "the

Page 2, Line 6single filer adjusted base income;".

Page 2, Line 7Page 10, line 6, strike "twenty-five thousand dollars." and substitute

Page 2, Line 8"the joint filer adjusted base income.".

Page 2, Line 9Page 10, lines 8 and 9, strike "federal adjusted gross income

Page 2, Line 10amounts set forth in this subsection (4)" and substitute "joint filer

Page 2, Line 11adjusted based income and single filer adjusted base income".

Page 2, Line 12Page 12, line 13, after "if any," insert "in excess of two hundred and

Page 2, Line 13fifty thousand dollars".

Page 2, Line 14Strike "House Bill 26- " and substitute "House Bill 26-1221" on:

Page 2, Line 15Page 5, lines 16, 24, and 27; and Page 6, lines 2 and 8.

Page 2, Line 16Strike "House Bill 26- " and substitute "House Bill 26-1221" on:

Page 2, Line 17Page 10, line 22; and Page 11, lines 6 and 13 and 14.