Senate Finance

Tuesday, February 10, 2026·1h 8m·▶ Watch / Listen

The Senate Finance Committee confirmed four appointees to the Advisory Committee on Governmental Accounting and advanced SB26-042 — a bill clarifying TABOR exemptions for certain revenue classifications — to the Committee on Appropriations on a 6-to-3 vote, over sharp opposition from TABOR defenders who argued the measure erodes taxpayer protections without a public vote.

Key Actions

·Advisory Committee on Governmental Accounting – Confirmation HearingsNo Vote

+ 1 more action

Controversies

Whether TABOR passed overwhelmingly in 1992 and how popular it remains

Senator Snyder argued TABOR passed 53 to 46 — not overwhelmingly — and that 55,000 additional No votes would have defeated it, and further noted that some 95% of local jurisdictions have debruced to some or all extent, telling a different story about public support. John Brockmire countered that 10% is considered a landslide and TABOR passed by 8%, that attempted overturns lost 60 to 40, and disputed that it was the third time on the ballot, stating it was in fact the fourth time.

+ 5 more controversies

Notable Quotes

“I want to be clear that no tax or fee or any revenue stream to any part of government is changed in any way. The utilization of the funds, no utilization has changed in any way. Were essentially speaking to the accountancy of certain funds.”
Senator Weissman — Senator Weissman, the bill sponsor, was responding to opposition arguments that SB26-042 substantively alters TABOR or redirects revenue, clarifying that the bill only addresses accounting classification of certain funds.

+ 3 more quotes

Votes

Recommend to the full Senate with favorable recommendation the appointments of David Reynolds, Jane Frederick, and Bill Riedel, and the reappointment of Ann Penney to the Advisory Committee on Governmental AccountingNo Vote

Yes (5)Bright, Gonzalez, Snyder, Marchman, Madam Chair Kipp

L001 SB042 — add sales tax on aviation fuel collected for other governmentsPassed

Yes (4)Gonzalez, Snyder, Marchman, Madam Chair

No (2)Simpson, two additional No votes — attribution unclear from transcript; likely Bright and Brazell/Frizzell [UNCLEAR spelling] based on final vote, but not explicitly stated in L001 roll Ball

L002 to Senate Bill 42 — conforming amendmentsPassed

Senate Bill 42, as amended, to the Committee on Appropriations with favorable recommendationPassed

Yes (4)Gonzalez, Snyder, Marchman, and two additional Aye votes — one attributed to 'Yes' at end of roll call, possibly Madam Chair, attribution unclear

No (2)Brazell [UNCLEAR spelling — possibly same as 'Frizzell' from roll Ball, Simpson

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TranscriptPreview

Good afternoon. Welcome to Senate Finance. Thanks for being here. We are going to start. Oh, we're going to start off by taking the roll, then we'll do confirmations. Senators Bright. Here. Frizzell. Present. Gonzalez. Present. Polker. Here. Mullica. Excused. Simpson. Excused. Snyder. Excused. Marchman. Here. Madam Chair. Here. Welcome to Senate Finance, everybody. Thank you so much for being here. And we're going to start off today with confirmation hearing for advisory committee on Governmental Accounting. I believe we have four people who are up, but we're going to ask you guys just to scoot another chair up to bring up Crystal Dorsey as well, so. Oh, we have a fifth chair. How brilliant. We don't have to scooch another chair up. Okay, great. So Ann Penney, Bill Rydell, David Reynolds, Jane Frederick, and Crystal Dorsey, who will be. Is here from the Office of the State Auditor to answer questions. So what we're gonna do is we're gonna start with our four people who we wish to confirm today or who wish to be confirmed today. And I'm assuming Crystal Dorsey is on my left. Okay, so we're gonna start with you, sir. We're just gonna go down…

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