Proposition 136: Income Tax Rate Limit
NCSL lists initiative number; official ballot designation differs (mapped by title)
CO has no rebuttals; Blue Book arguments are written by Legislative Council Staff.
Page numbers/running headers removed from extracted text.
Shall there be a change to the Colorado Revised Statutes capping the state income tax rate at 4.4% of federal taxable income for individuals and corporations?
A “yes” vote on Proposition 136 establishes the current state income tax rate of 4.4 percent as the maximum rate.
A “no” vote on Proposition 136 keeps the current state income tax rate of 4.4 percent without establishing a new limit in statute.
Not published by the state
The measure limits the state income tax rate to no higher than the current rate of 4.4 percent. This results in no change to state or local government revenue or spending. For this reason, the measure has no fiscal impact.
1) Proposition 136 reinforces voter support for maintaining the current state income tax rate. The current rate, overwhelmingly approved by voters in 2022, is fair and keeps Colorado’s tax rate among the lowest in the country.
Colorado Legislative Council Staff (Blue Book; arguments are prepared by nonpartisan staff with public comment, not signed by proponents)
1) This initiative is designed to put Amendment 87 into legal jeopardy, causing confusion and a potentially costly legal battle to resolve. After the 2026 election, Proposition 136 has no effect, since raising tax rates already requires voter approval and any future approval would override this measure.
Colorado Legislative Council Staff (Blue Book)
Both columns use the same layout. Text is quoted from the official state guide. Views expressed belong to the argument authors.