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Review and Comment Hearing for Initiative #232, 233, 234, 235

Friday, February 20, 2026·27m·▶ Watch / Listen

Legislative Council Staff and the Office of Legislative Legal Services held a review and comment hearing on four proposed initiatives: two that would cap Colorado's income tax rate at 4.4% (one statutory, one constitutional), and two that would require ballot questions to be written in plain language at no more than an 8th grade reading level (one with and one without a 100-word limit). No votes were taken; the hearings were procedural review and comment proceedings.

Key Actions

·Proposed Initiative #232 – Income Tax Rate Cap (Statutory)No Vote

+ 3 more actions

Controversies

Whether Initiatives #232/#233 change current law given existing statutory and constitutional protections

Staff questioned how the proposed initiatives change current law, noting that state statute already sets the income tax rate at 4.4% and the Constitution already requires a vote of the people to increase it. Proponents Michael Fields and Suzanne Taheri acknowledged both measures would require a vote of the people but argued there is currently no cap, and that a constitutional cap provides greater protection than a statutory one because it requires a constitutional change to override rather than another ballot measure at the statutory level.

+ 4 more controversies

Notable Quotes

“Okay. And the same question, but what would it if it decreased the amount? Same thing. So I think it's going. That's how it is now and that's how it continue to be. Okay. Okay. Number three, proposed initiative number 233 would amend the state constitution and proposed initiative number 232 would amend state statute to limit the income tax rate to no greater than 4.4%. Federal taxable income state statute sets the current income tax rate for individuals and corporations at 4.4%. The state constitution requires a vote of the”

Michael Fields, proponent — Staff asked how Initiatives #232 and #233 change current law given that state statute already sets the income tax rate at 4.4% and the Constitution already requires a vote of the people to increase it. Fields explained the distinction between statutory and constitutional levels of protection.

+ 3 more quotes

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TranscriptPreview
Ready? Okay. For the record, we are here for the review and comment hearing for proposed initiative measures 2025, 2026, number 232, and number 233 concerning an income tax rate cap. And I am Elizabeth Ramey, economist, Legislative Council staff. And with me in the room, Jed Franklin, staff attorney, Office of Legislative Legal Services. Suzanne Taheri, proponent. Michael Fields, proponent. Okay. So I will start with the memorandum to Susan Taheri and Michael Fields dated February 18, 2026, about the proposed initiative measures that I just mentioned. Do I need to repeat that? Okay. Section 1, 40, 105. 1. Colorado Revised Statutes requires the directors of the Legislative Council staff and the Office of Legislative Legal Services to review and comment on initiative petitions for proposed laws and amendments to the Colorado Constitution. We hereby submit our comments and questions to you regarding the appended proposed initiatives. The purpose of this statutory requirement of the directors of Legislative Council Staff and the Office of Legislative Legal Services is to provide comments and questions intended to aid designated representatives and the proponents they represent in determining the language of their proposal and to avail the public of the contents of…
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