Boebert and Laubacher Clash Over Tax Breaks in Colorado's 4th District

The wind off the Eastern Plains hits hard in October. It carries dust and dry grass, rattling against the windows of homes from Windsor to Loveland. Outside, the corn is long gone, leaving bare rows that stretch toward the horizon. Inside the ballot box, a different kind of dust is settling.

Colorado’s 4th Congressional District is up for grabs. U.S. Rep. Lauren Boebert, a Republican, faces Eileen Laubacher, a Democrat. Douglas Mageris of the Libertarian Party is also on the ballot. This isn’t just a partisan slugfest. It’s a fight over who controls your pocket, your healthcare, and the water in your tap.

The district spans the Eastern Plains into Douglas County and Loveland. It is Colorado’s most Republican congressional district. Boebert, 39, lives in Windsor. She represented the western 3rd District before moving east in 2023. Laubacher, 58, lives in Highlands Ranch. She spent 34 years in the U.S. Navy, retiring as a rear admiral and National Security Council member in 2024.

The stakes are high on the One Big Beautiful Bill Act, or H.R. 1. The law passed in 2025 and is now the battleground for their platforms.

On taxes, the candidates split sharply. Laubacher wants to keep the tax breaks for workers earning tips and overtime permanent. She supports raising the child tax credit beyond the current $2,200 level. But she wants to kill a specific break worth an estimated $70 billion for companies building data centers. That is a lot of money to leave on the table while local infrastructure crumbles.

Boebert wants every break in the act to stick. She supports permanent deductions for seniors, tip earners, and overtime workers. She also wants to cut capital gains taxes for homeowners over a certain age and slash payroll taxes on tips. "People were very generous to my wait staff and I often paid for that," she said. Her history as a restaurant owner informs her view, but it doesn’t address the broader fiscal impact on state budgets.

Medicaid work requirements are another flashpoint. H.R. 1 imposes new rules on who gets benefits. Laubacher supports the concept but calls the paperwork excessive. She argues people will lose benefits simply because they can’t navigate the bureaucracy. "I believe it is designed that way in order for the government to save money, albeit on a temporary basis," she said. She thinks states should handle enforcement, not federal agencies.

Boebert disagrees. She says the requirements should have been enacted years ago. "We do not need able-bodied adults sitting at home receiving benefits that should be going to our more vulnerable populations," she said. She notes caveats exist for single mothers and those with disabilities, adding that volunteer work can satisfy the requirement. For folks in the valley who rely on those benefits to keep heat on and food on the table, "volunteer work" is a heavy lift.

The candidates also diverge on rural hospitals, water rights, and fossil fuels. The 4th District includes some of the most isolated communities in Colorado. When a clinic closes or a water right is contested, it’s not an abstract policy debate. It’s a drive to the next town for care or a dispute over irrigation.

Laubacher brings military and national security experience to the table. Boebert brings a decade of local political fighting in the West before moving East. Neither candidate is offering a clean break from Washington. They are offering different flavors of the same federal machine.

The Libertarian candidate, Mageris, offers a third path, though his name recognition lags far behind the major party contenders. In a district this red, that is a steep hill to climb.

Voters in the 4th will decide this in November. The choice isn’t just about ideology. It’s about whether your tax dollars go to data centers or schools, and whether your neighbor keeps their Medicaid card. The wind is picking up outside. The vote count will tell the rest.