The Colorado Department of Revenue, Division of Taxation, is seeking input from the public regarding drafts of the following new and amended rule. The Department has prepared the following drafts to aid in the process of soliciting public comments.
- Rule 39-22-104(4)(n.5). Wildfire Mitigation Measures Subtraction. - The purpose of this amendment is to make clarifying revisions and include an example of a non-eligible expense relating to inspections and certification fees.
- Rule 39-22-543. Wildfire Mitigation Measures Credit. - The purpose of this new rule is to provide clarification regarding the wildfire mitigation measures credit enacted by HB 22-1007. The rule is also established to provide examples of out-of-pocket expenses, eligible and ineligible costs, landowner criteria, and qualifying ownership interests in real property.
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 rules. Please submit comments on the draft rules by emailing your comments to email@example.com. Written comments will be accepted through January 13, 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.