Referendum H is a response to the special session on immigration that Bill Owens called this summer. The result of the special session was to target the cause of illegal immigration, not the illegal immigrants themselves. Since most people come to our country illegally seeking jobs, that means the root cause are the employers who hire them. This referendum requires businesses to disclose the wages paid to illegal immigrants and then claimed on its federal income tax return (source: Colorado Blue Book). This would then be added to the business’s Colorado taxable income.
This is mainly a statement referendum, and ties in nicely with Referendum K.