Colorado · 2025 First Extraordinary Session · Bill
SB 6: Tax Credit for Health Savings Accounts
Introduced Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 6 is a bill introduced in the Colorado Senate on August 21, 2025. According to its official title, it concerns: Tax Credit for Health Savings Accounts. Primary sponsor: J. Carson. Most recent recorded action (August 21, 2025): Introduced In Senate - Assigned to State, Veterans, & Military Affairs.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
The bill creates an income tax credit for a resident individual's contributions to a health savings account that supports a high deductible health plan, as defined pursuant to federal law (credit). The credit is an amount equal to 25% of the amount of the contribution, limited to:$500 for a single filer;$1,000 for joint filers; and$1,500 for contributions to a family health plan.If the credit exceeds the income taxes due on the resident individual's income, the amount of the credit not used to offset income taxes is not carried forward as tax credits against the resident individual's subsequent years' income tax liability and is not refunded to the individual. The executive director of the department of revenue is required to adopt rules implementing the credit.(Note: This summary applies to this bill as introduced.)
Sponsors
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| J. Carson | Primary sponsor | Not applicable (committee) | — | — |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Introduced In Senate - Assigned to State, Veterans, & Military Affairs
- Senate Committee on State, Veterans, & Military Affairs Postpone Indefinitely