HB 19-1123: Income Tax Deduction For 529 Account K-12 Expenses 

Current law allows contributions to a qualified state tuition program, also known as a 529 account, so long as the distributions are used for qualified higher education expenses, with some exceptions, but not for elementary and secondary tuition expenses. The federal "Tax Cuts and Jobs Act", which became law in December 2017, added distributions for tuition expenses in connection with enrollment or attendance at an elementary or secondary public, private, or religious school as qualified distributions thereby allowing, on the federal level, income tax-free distributions for certain elementary and secondary education expenses in addition to already authorized income tax-free distributions for higher education expenses. The bill makes similar changes to Colorado law to allow a deduction for contributions to qualified state tuition programs for tuition expenses in connection with enrollment or attendance at an elementary or secondary public, private, or religious school and designating such expenses as qualified distributions, which ensures that a taxpayer does not encounter tax recapture of any claimed deductions when such contributions are distributed for tuition expenses in connection with enrollment or attendance at an elementary or secondary public, private, or religious school. (Note: This summary applies to this bill as introduced.)  

CEA is fundamentally opposed to public tax dollars going to private schools in any way. These schools are exempt from the laws and regulations legislators has deemed important to a quality education -- such as accountability and prohibiting school policies that discriminate against students' sexual orientation. Encouraging the exit of students from our public education system as a means of saving state money is entirely contrary to the fundamental purpose of providing a quality education to any and all students of our state.