Senate Bill 173, a measure clarifying how certain state revenues are classified for purposes of calculating fiscal year spending under section 20 of article X of the Colorado Constitution, was adopted by the Senate after debate on March 18, 2025.

Senator Rachel Weissman, sponsor: “This is a bill concerning the classification of certain state revenue for purposes of calculating state fiscal year spending pursuant to section 20 of article 10 of the state constitution,” she said when the title was read on the floor.

The bill’s sponsor and proponents framed SB 173 as a technical clarification. The sponsor introduced an amendment (L1) that replaced ambiguous references to “sales” with “merchandise sales” in two places, saying it “clarif[ies] more precisely what sales we’re talking about.” The amendment was adopted and, following debate, the bill was adopted by the Senate.

Opponents warned the changes would erode the intent of the Taxpayer Bill of Rights (TABOR). Senator [Frizzell] said the bill “continues to chip away at the intent of TABOR,” and multiple senators voiced concern that the measure would allow the state to retain revenue streams that should be subject to TABOR refunds. Senator Simpson said the chamber must “agree to disagree” on the premise but expressed that the bill risks diverting funds that “rightfully belong to the citizens of the state.” Other senators echoed those concerns and said they would vote no.

The measure’s supporters characterized the changes as narrowly tailored definitional clarifications. After debate, the Senate adopted SB 173; the clerk then proceeded to the next item on the calendar.

Votes and procedural notes: The Senate recorded the bill as adopted on third reading; the transcript records the final action as “173 is adopted.” The transcript did not include a roll-call tally in the floor sequence cited.

Ending: With SB 173 adopted, the clerk read the title of the next bill and the Senate proceeded to additional measures on the calendar.