Notice of Proposed Rulemaking - Colorado Net Operating Losses and Foreign Source Income Exclusion

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The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the following income tax rules listed below at 10:00 AM on December 15, 2022 at 1881 Pierce Street, Entrance B, Room 110, Lakewood, CO 80214. The Department will also provide the option to participate via video conference for those who wish to participate remotely. If you would like to participate by video conference, please email us at to request the login information. The Department has created a Virtual Rulemaking Hearing Guide that provides additional guidance for participants. 
Proposed Rules:

Parties wishing to attend or participate by video conference may obtain a link for connecting by sending an email to Because of additional participation features provided by the video conference, we encourage participants to participate through the video conference. Participants are welcome to use a webcam to appear by video, but may also leave their video camera off.
Parties wishing to attend or participate by teleconference should connect as follows:

            Phone Number: 1 (669) 900-6833
            Meeting ID: 833 3121 5328

The Department will accept oral and written comments on these proposed rules. Oral comments will be accepted by video and telephone conference at the hearing. Written comments may be submitted to in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 P.M. on December 15, 2022.
You can find the proposed rules and statements of basis and purpose at the links above. You may also find this information on the Division’s website.
The proposed rules will be published in the Colorado Register on November 25, 2022.
We would appreciate your feedback to help us measure and improve the success of the rulemaking program.  If you participate in the rulemaking process, we invite you to complete a short survey.  Follow the link, and choose the "I participated in the Rulemaking Process (Announcement, Stakeholder Meeting, or Hearing)" option.