Gardner proposed legislation in 2006 that would set aside money in a rainy-day fund that would help protect the state from future economic downturns. His proposal relied on Referendum C money[clarification needed] for future budget emergencies.[10] He staunchly opposed any tax increases. He helped create the Colorado Clean Energy Development Authority, which issued bonds to finance projects that involve the production, transportation and storage of clean energy until it was repealed in 2012.[11][12]

In June 2006, he called on Republican Governor Bill Owens to call a special session addressing the issue of illegal immigration.[13]

In 2006, Gardner opposed legislation to allow pharmacists to prescribe emergency contraception,[14] and offered an amendment to the budget to prohibit the state Medicaid plan from purchasing Plan B emergency contraception.[15]

In 2007, Gardner voted against a bill requiring hospitals to inform survivors of a sexual assault of the availability of emergency contraception.[16][17)

The Denver Post hailed Gardner as “the GOP Idea Man”. He was named one of the Top 40 young Republican lawmakers by the magazine Rising Tide. He became House Minority Whip in January 2007.[18]