On November 8, 2023, the Colorado Department of Revenue, Division of Taxation, adopted five income tax rules. The adoption was based on the public rulemaking hearing held on July 18, 2023.
Prior to the public rulemaking hearing, the Department solicited public comment on the rules from February 22, 2023, through May 12, 2023.
Copies of the adopted rules, dates of publication in the Colorado Register, and effective dates may be found on the Secretary of State’s website at the links below.
- Rule 39-22-103(5.3). Internal Revenue Code Definition – Prospective.
- Rule 39-22-104(4)(i). Qualified State Tuition Program & ABLE Program Contributions Subtraction.
- Rule 39-22-539. Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs.
- Rule 39-22-104(3)(r). Qualified Business Income Deduction Addback
- Rule 39-22-108. Credit for Taxes Paid to Another State.