A discussion about a proposal to eliminate $300 million in taxpayer refunds over the next two fiscal years quickly shifted into a strategy session — and a tense exchange among members of a budget committee — over what would happen if a lawsuit were filed to stop it. House Bill 1419 attempts to take $300 million in Taxpayer’s Bill of Rights refunds over the next two years to cover what Democratic lawmakers believe is an overpayment of those refunds in the 2024-25 fiscal year. But those overpayments never showed up in the 2024-25 budget because they were a direct result of H.R. 1, the Trump administration budget that made substantial changes to tax deductions. State analysts said the congressional budget cost Colorado hundreds of millions of dollars. It led the governor to call lawmakers back for a special session last August to address an immediate shortfall in the 2025-26 budget and to change how some of those deductions were handled.…