The Colorado Department of Revenue, Division of Taxation, is seeking input from the public on the following new draft rules. The Department has prepared the following drafts to aid in the process of soliciting public comments.
- Rule 39-22-104(3)(p). Itemized Deductions Addback. - The purpose of this new rule is to provide guidance as a result of House Bill 21-1311.
- Rule 39-22-104(3)(p.5). Federal Deductions Addback. - The purpose of this new rule is to provide guidance as a result of House Bill 22-1414 and Proposition FF.
We do not plan to convene a workgroup meeting for these rules prior to formal rulemaking unless comments indicate one is necessary. In lieu of a workgroup, we would greatly appreciate written feedback on the draft rule. Please submit comments on the draft rules by emailing your comments to dor_taxrules@state.co.us. Written comments will be accepted through February 28, 2023.
After evaluating the comments we receive, the Department will determine whether the draft rules should move forward and, if so, whether further revisions to the rules are necessary. If the Department moves forward with the proposed rules, additional comments will be accepted following a notice of proposed rulemaking. Thank you in advance for your input.
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.