Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 


DR 0366 - Rural & Frontier Health Care Preceptor Credit


Health care professionals who provide a preceptorship during the tax year may be eligible for the Rural and Frontier Health Care Preceptor tax credit. The following Colorado license types qualify for this credit:

  • Doctor of Medicine
  • Doctor of Osteopathic Medicine
  • Advanced Practice Nurse
  • Physician Assistant
  • Doctor of Dental Surgery
  • Doctor of Dental Medicine
  • Registered Nurse
  • Registered Dental Hygienist
  • Pharmacist
  • Licensed Clinical or Counseling Psychologist
  • Licensed Clinical Social Worker
  • Licensed Professional Counselor
  • Licensed Marriage and Family Therapist
  • Psychiatric Nurse Specialist
  • Licensed Addiction Counselor
  • Certified Addiction Counselor Working in an Outpatient Clinical Setting