Colorado bill to ensure joint tax returns for same-sex couples advances

Colorado’s State Senate Finance Committee voted 3–2 on Jan. 14 to advance a bill that would make certain Colorado same-sex couples who were legally married in another state can file Colorado state taxes as married.

“The whole point of this bill is to provide clarity,” said Colorado State Sen. Pat Steadman, sponsor of the legislation, “so people know how they’re going to be filing their taxes this year.”

Steadman introduced the bill to address incongruities between Colorado tax laws and the federal tax code. If a married couple files jointly on their federal taxes, they must do the same for Colorado taxes. However, unlike the federal government, Colorado’s constitution does not recognize same-sex marriages.

“This is really just removing ambiguity in the law,” said Steadman, “to make it clear that people in this situation who have a marriage in another state, which enables them to file a joint federal return, are also going to file their state taxes in the same way.”

In part, the bill would make Colorado’s tax law gender-neutral, eliminating the distinction between same-sex couples and opposite-sex couples.

“We have language right now in the income tax code that talks about a husband and wife filing jointly, and I’m getting rid of that language,” Steadman said.

The legislation does not allow couples in a civil union, who do not have a marriage license, to file jointly.

Opponents of the bill claim the legislation violates Colorado’s Amendment 43, which defines marriage between one man and one woman.

Michael Norton, senior council at the Alliance Defending Freedom, testified against the bill at the Jan. 14 Senate Finance hearing, stating the legislation was an “attempt to move towards the overturning by the legislature of Colorado’s marriage amendment.”

Steadman said the bill brings state tax statues into conformance with the amendment by “getting rid of the concept of marital status for income tax purposes, and instead have everything determined by how you filed your federal return.”

Though the Colorado Department of Revenue will recognize same-sex married couples who file jointly — regardless if the bill passes — Steadman reiterated the importance of the legislation.

“The bill takes contradictory or confusing language out of the way so that people who are trying to follow the law won’t be confused by what the department is telling them and what the law says,” he said.