Review and Comment Hearing for Initiative #199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 210

Thursday, January 22, 2026·1h 0m·▶ Watch / Listen

The Colorado Legislative Council Staff and Office of Legislative Legal Services held a review and comment hearing on three groups of proposed initiatives (199–210) that would each amend the Colorado Constitution to repeal the flat-rate income tax requirement in TABOR, impose a graduated state income tax commencing January 1, 2027, and create a 'Colorado's future account' funded by excess revenue. No votes were taken; the hearing was procedural, with staff raising substantive drafting questions and proponents committing to consider several clarifications.

Key Actions

·Initiatives 199–202 – Graduated State Income TaxNo Vote

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Controversies

Whether section 2 of initiatives 207–210 constitutes a proper amending clause and includes actual constitutional text

Legislative Council Staff raised Questions 3A, 3B, and 3C, asserting that proponents had submitted 'an idea rather than the actual language that would be added to or removed from the Colorado Constitution' and that the proposed change may constitute an amendment to the Constitution by its title only in violation of Article 5, Section 24. Ed Ramey, attorney for the proponents, responded: 'There's some points in your questions here that I would quibble with as a matter of law, irrespective of what the legislative practice is,' but did not elaborate on the specific legal disagreement.

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Notable Quotes

“The point of all four of these versions of prior versions as well is to allow for a graduated income tax structure in Colorado. That's the basic point there. There are various differences in the way it's managed in each of these measures, but it's still very the same underlying purpose.”
Ed Ramey, attorney for the proponents — Ed Ramey was explaining the shared overall purpose of the four initiatives in the 199–202 group, which each propose different programs and purposes for the allocation of excess revenue generated by the new graduated income tax structure.

+ 4 more quotes

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TranscriptPreview

Okay. For the record, we are. I am Elizabeth Ramey, principal economist, Legislative Council staff, and we are here for the review and comment hearing for initiatives 199 through 210 through 10 concerning a graduated state income tax. I'm just checking that the recordings working. Okay. Okay. Section 1 40. Oh, yes. Sorry. So, yeah, just for the record, Rebecca Bi, with the Office of Legislative Legal Services. Kiana Newell, one of the proponents of the ballot measures. Chris° Kennedy, one of the proponents. Ed Ramey, one of the. Or the. The attorney for the proponents. I don't know why I can't learn how to operate my microphone, but. All right. What's your name? Oh, Elizabeth Ray, Legislative Council staff. Yes. Okay, so this is regarding the memorandum to Chris Degree Kennedy and Kiana Newell from Legislative Council Staff and Offices of Legislative Legal Services, January 20, 2026, regarding the measures under discussion here. Section 1:40, 151, Colorado Revised Statutes requires the directors of the Legislative Council staff. I was just going to say. We should say. Oh, three separate members. All right. Okay. All right. Proposal. Okay. The subject of this first part of the meeting is proposed initiative…

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