HB 1102: increasing the research and development tax credit cap and relative to state park fees for state residents.
HB 1102 status: To Governor — Notwithstanding the Governor's Veto, Shall HB 1102 Become Law: RC 24Y-0N, Veto Overridden by necessary two-thirds vote; 08/19/2026; SJ 15 (updated Aug 19, 2026).
What this bill does
Overall score
Bill summary
OfficialA bill currently being debated in the House proposes two main changes: 1. **Tax Breaks:** It would allow companies to get a bigger tax break for spending money on research and development. 2. **State Parks:** It would change the fees that local residents pay to visit state parks.
Key analysis
Impact analysis
Environment
Benefits
- Encourages local engagement with state natural resources
- Provides specific fee protections for students and school groups
Risks
- Fee experimentation creates fiscal instability for park maintenance
- Potential for decreased overall revenue depending on visitor elasticity
Economy
Benefits
- Increases support for business innovation through higher R&D tax credit caps
- Potential for increased local consumer spending from incentivized park usage
Risks
- Direct reduction in tax revenue for the General and Education Trust Funds
- Fiscal uncertainty for the State Park Fund due to pricing changes
Society
Benefits
- Significantly lowers costs for residents to access state parks
- Explicit provisions for discounts for veterans and students
Risks
- Risk of increased administrative friction and congestion at park entry points
- Potential for visitor disputes regarding residency documentation
How trustworthy & consequential it is
Source
LegiScan
Confidence
highhigh
Analysis status
LegiScan full bill text
Increased administrative costs and operational complexity at state park entrances.
Fiscal impact is highly variable based on DNCR’s future fee-setting decisions.
Where it stands
Introduced
CompleteCommittee
CompleteFloor
CompleteGovernor
CurrentNotwithstanding the Governor's Veto, Shall HB 1102 Become Law: RC 24Y-0N, Veto Overridden by necessary two-thirds vote; 08/19/2026; SJ 15
Enacted
UpcomingHow it affects your district
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