科罗拉多州选票上两项所得税提案正面冲突：87号修正案累进税率与136号提案4.4%封顶同登11月选票
科罗拉多州丹佛——科罗拉多州今年11月大选选票上同时出现两项方向相反的所得税提案：87号修正案拟废除州宪法规定的统一税率、改行累进税率，136号提案则拟把个人与企业所得税率封顶在4.4%。州官方选票信息手册（蓝皮书）指出，若两项同时通过，冲突将须由州议会或法院裁断。
依蓝皮书分析，87号修正案设六档边际税率：应税收入25,000美元以下按3.7%征税，25,001至100,000美元按4.2%，100,001至500,000美元维持4.4%，500,000美元以上各档升至7.4%、7.9%与8.4%（最高档适用于100万美元以上部分）。新税率自2027纳税年度起施行，首个完整年度预计增收约20亿美元，新增收入用于K-12教育、医疗与幼儿照护，且不受州宪法支出上限（TABOR）约束。
136号提案则把个人与企业所得税率上限锁在4.4%，与现行统一税率相同，立法分析师预计其单独通过并无即时财政影响，但将限制未来议会在未经全州公投的情况下上调税率。两项提案各有独立的赞成与反对投票；一般规则是冲突时得票较多者优先，但蓝皮书明确表示最终结果不确定。以年应税收入125,000美元的纳税人为例，87号修正案下其税负将减少325美元，为减税幅度上限；而200万美元收入者将多缴55,925美元。
Two Rival Income-Tax Measures Collide on Colorado's Ballot: Amendment 87's Graduated Rates Versus Proposition 136's 4.4 Percent Cap
Denver, Colorado — Colorado's November ballot carries two income-tax measures pulling in opposite directions: Amendment 87 would repeal the state constitution's flat-rate requirement and introduce graduated rates, while Proposition 136 would cap individual and corporate income-tax rates at 4.4 percent. The state's official ballot information booklet, the Blue Book, says that if both pass, the conflict would have to be resolved by the legislature or the courts.
Under the Blue Book analysis, Amendment 87 sets six marginal brackets: 3.7 percent on taxable income up to $25,000, 4.2 percent from $25,001 to $100,000, 4.4 percent from $100,001 to $500,000, and 7.4, 7.9 and 8.4 percent on successive bands above $500,000, with the top rate applying above $1 million. The rates would start with the 2027 tax year and raise roughly $2 billion more in the first full year, exempt from the TABOR limit, for K-12 education, health care and early-childhood care.
Proposition 136, by contrast, locks the rate ceiling at today's 4.4 percent; legislative analysts project no immediate fiscal effect if it passes alone, but it would bar future legislatures from raising rates without another statewide vote. Each measure gets its own yes-or-no vote, and where measures conflict the one with more votes generally controls, though the Blue Book explicitly leaves the outcome unclear. A taxpayer with $125,000 of taxable income would owe $325 less under Amendment 87, the maximum reduction, while a $2 million earner would owe $55,925 more.
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图片来源：科罗拉多州议会大厦金顶（丹佛）。图：Creativeminds34，Wikimedia Commons，CC BY-SA 3.0。 / The golden dome of the Colorado State Capitol in Denver. Photo by Creativeminds34, via Wikimedia Commons, CC BY-SA 3.0.
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