Colorado

Senate Bill 24-085 data center sales and use tax rebate (did not pass)

Legislation introduced (any outcome)

Did not pass This measure did not pass.

Scope

Colorado Senate Bill 24-085 would have allowed a data center business or data center operator to claim a rebate of all state sales and use tax paid on construction materials or data center equipment for the construction or operation of an eligible data center, for state fiscal years beginning 1 July 2026 through 1 July 2033, after certification by the Colorado office of economic development with Colorado economic development commission approval, for up to 3 data centers per fiscal year. The Senate Business, Labor, & Technology Committee postponed it indefinitely on 30 April 2024, and it did not become law.

Geographic scope
Colorado
Jurisdiction
State
Authority type
Legislature
Issuing authority
Colorado General Assembly

Dates

Adopted
No adoption day is recorded
Effective
Never took effect (did not pass)
Scheduled expiration
No expiration date recorded
Ended
30 April 2024
Completion condition
None stated
Source document
The source page states no document date
Last checked
23 September 2026
About this date

This record was last checked before the tracker date, 30 October 2026. An earlier check date does not by itself mean the record's status has changed.

Summary

Colorado Senate Bill 24-085 proposed a state sales and use tax rebate for construction materials and equipment bought for eligible data centers certified through the Colorado office of economic development and the Colorado economic development commission, with up to 3 certifications a year for fiscal years 2026-27 through 2033-34. The Legislature's official bill page shows the Senate Business, Labor, & Technology Committee postponed it indefinitely on 30 April 2024 by a 6-0 vote, and its status is Lost. It did not become law.

What this does not establish

  • The quotes come from the official bill summary on the Legislature's bill page, which describes the bill as introduced; the bill text itself was not opened because the site's robots.txt disallows automated bill-text downloads.
  • The job, revenue and power thresholds that would have defined an eligible data center are not stated in the summary and are not recorded here.
  • It created no rebate or certification program.

Unresolved questions

None recorded.

Relationships

Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.

  • No related action is recorded.

Sources

Primary source: Colorado General Assembly page on leg.colorado.gov

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