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Colorado Statutes, Title 39

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Title 39, Taxation

0 chapters · 985 sections in this title.

All chapters in Title 39985 Ch 22277 Ch 2686 Ch 357 Ch 1145 Ch 543 Ch 2138 Ch 11.532 Ch 131 Ch 231 Ch 2831 Ch 2730 Ch 1019 Ch 28.819 Ch 2918

985 sections·Filtered byTitle 39✕

Colo. Rev. Stat. § 39-22-330 Uniformity of application and construction
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This subpart 2 shall be so applied and construed as to effectuate its general purpose to make uniform the law with respect to the subject of this subpart 2 among those states which enact the model S corporation income tax act. Source: L. 92: Entire section added, p. 2263, § 1, ef…
Colo. Rev. Stat. § 39-22-3301 Legislative declaration
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(1) The general assembly hereby finds and declares that the eradication of all cancers is essential to the quality of life of Coloradans. The general assembly recognizes that the mission of the Colorado Cancer Coalition is to bring together and coordinate cancer prevention, early…
Colo. Rev. Stat. § 39-22-3302 Voluntary contribution designation - procedure
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For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Colorado cancer fund c…
Colo. Rev. Stat. § 39-22-3303 Contributions credited to the Colorado cancer fund - creation - appropriation

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(1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-3302 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the Colorado cancer fund, which fund …

Colo. Rev. Stat. § 39-22-3304 Repeal of part

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This part 33 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the Colorado cancer fund voluntary contribution will no longer appear on the individual income tax…

Colo. Rev. Stat. § 39-22-340 Short title - citation

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This subpart 3 is comprised of sections 39-22-340 to 39-22-347 and may be cited as subpart 3. This subpart 3 shall be known and may be cited as the "SALT Parity Act". Source: L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1801, § 1, effective June 23. L. 2024: Entire se…

Colo. Rev. Stat. § 39-22-341 Legislative declaration

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The general assembly hereby finds and declares that the deductibility of state income taxes should be the same for C corporations, S corporations, and partnerships. Source: L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1801, § 1, effective June 23.

Colo. Rev. Stat. § 39-22-342 Definitions

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As used in this subpart 3, unless the context otherwise requires: (1) "Electing pass-through entity" means, with respect to a taxable period, an S corporation or partnership that has made the election under section 39-22-343 with respect to the taxable period. (2) "Electing pass-…

Colo. Rev. Stat. § 39-22-343 Election

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(1) (a) Notwithstanding sections 39-22-201, 39-22-302, and 39-22-322, and except as provided in subsection (2) of this section, for income tax years commencing on or after January 1, 2018, an S corporation or partnership may annually elect to be subject to tax at the entity level…

Colo. Rev. Stat. § 39-22-344 Imposition of tax

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(1) With respect to any taxable period for which it has made the election under section 39-22-343, an electing pass-through entity is subject to a tax in an amount equal to the tax rate set forth in section 39-22-301 for the applicable income tax year multiplied by the sum of the…

Colo. Rev. Stat. § 39-22-345 Owner exclusion

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The basis in the hands of an electing pass-through entity owner in the interest in the partnership or the stock or indebtedness in the S corporation is determined as if the election under section 39-22-343 had not been made. Source: L. 2021: Entire subpart added, (HB 21-1327), ch…

Colo. Rev. Stat. § 39-22-346 Credit for tax paid in other states

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For purposes of the resident pass-through entity owners, the credit allowed under section 39-22-108 is calculated without regard to the credit allowed under section 39-22-347. Source: L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1804, § 1, effective June 23. L. 2022: …

Colo. Rev. Stat. § 39-22-347 Credit for electing pass-through entity owner - tax preference performance statement - legislative declaration

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(1) (a) The general assembly hereby finds and declares that the purpose of this tax credit is to: (I) Ensure the state does not have a net tax revenue change while accomplishing the purpose set forth in section 39-22-341; and (II) Replace a related state income tax deduction. (b)…

Colo. Rev. Stat. § 39-22-3601 Legislative declaration

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(1) The general assembly hereby finds and declares that the Make-A-Wish Foundation of Colorado, a nonprofit entity, grants the wishes of children with life-threatening medical conditions to enrich the human experience with hope, strength, and joy. The general assembly further fin…

Colo. Rev. Stat. § 39-22-3602 Voluntary contribution designation - procedure

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For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form shall contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Make-A-Wish Foundatio…

Colo. Rev. Stat. § 39-22-3603 Contributions credited to the Make-A-Wish Foundation of Colorado fund - creation - appropriation

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(1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-3602 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the Make-A-Wish Foundation of Colorad…

Colo. Rev. Stat. § 39-22-3604 Repeal of part

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This part 36 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the Make-A-Wish Foundation of Colorado fund voluntary contribution will no longer appear on the in…

Colo. Rev. Stat. § 39-22-3801 Legislative declaration

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(1) The general assembly hereby finds and declares that: (a) Horses are a cherished part of our western heritage and an important aspect of Colorado's culture and economy; (b) Colorado is facing a growing threat of an increasing number of unwanted horses; (c) Approximately six th…

Colo. Rev. Stat. § 39-22-3802 Voluntary contribution designation - procedure

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For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the unwanted horse fund cr…

Colo. Rev. Stat. § 39-22-3803 Contributions credited to the unwanted horse fund - creation - appropriation

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(1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-3802 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the unwanted horse fund, which fund i…

Colo. Rev. Stat. § 39-22-3804 Repeal of part

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This part 38 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the unwanted horse fund voluntary contribution will no longer appear on the individual income tax …

Colo. Rev. Stat. § 39-22-401 Income of a resident estate or trust for purposes of Colorado income tax

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(1) The income of a resident estate or trust subject to the tax imposed by this article shall be its federal taxable income as determined pursuant to section 63 of the internal revenue code with the following modifications: (a) There shall be added or subtracted the modifications…

Colo. Rev. Stat. § 39-22-402 Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustments

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(1) (a) An adjustment shall be made in determining the federal taxable income subject to tax by Colorado of a resident estate or trust under section 39-22-401, or the federal taxable income subject to tax by Colorado of a resident beneficiary of any estate or trust under section …

Colo. Rev. Stat. § 39-22-403 Income of a nonresident estate or trust subject to income tax

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(1) In the case of a nonresident estate or trust, the tax imposed by section 39-22-104 shall be apportioned in the ratio of the Colorado-source federal taxable income to the total federal taxable income, both modified as provided in section 39-22-104. (2) Colorado-source federal …

Colo. Rev. Stat. § 39-22-404 Share of a nonresident estate, trust, or beneficiary in income from sources within Colorado

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(1) The share of a nonresident estate or trust under section 39-22-403 and the share of a nonresident beneficiary of any estate or trust under section 39-22-109 in estate or trust income, gain, loss, and deduction from sources within Colorado shall be determined as follows: (a) T…

Colo. Rev. Stat. § 39-22-407 Accounting periods and methods

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The provisions of section 39-22-111 shall apply to trusts and estates to the extent not inconsistent with sections 39-22-401 to 39-22-404. Source: L. 64: R&RE, p. 775, § 1. C.R.S. 1963: § 138-1-51. L. 83: Entire section amended, p. 1515, § 10, effective January 1, 1984. L. 87: En…

Colo. Rev. Stat. § 39-22-4301 Legislative declaration

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(1) The general assembly hereby finds, determines, and declares that: (a) The American Red Cross is a humanitarian organization that brings together well-trained and dedicated volunteers and paid staff to help prevent, prepare for, and respond to emergencies; (b) The American Red…

Colo. Rev. Stat. § 39-22-4302 Voluntary contribution designation - procedure - effective date

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For income tax years commencing on or after January 1, 2019, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the taxpayer wishes to make to the American Red Cross Color…

Colo. Rev. Stat. § 39-22-4303 Contributions credited to the American Red Cross Colorado disaster response, readiness, and preparedness fund - creation - appropriation

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(1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-4302 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the American Red Cross Colorado disas…

Colo. Rev. Stat. § 39-22-4304 Repeal of part

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This part 43 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the American Red Cross Colorado disaster response, readiness, and preparedness fund voluntary cont…

Colo. Rev. Stat. § 39-22-4501 Legislative declaration

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(1) The general assembly hereby finds, determines, and declares that: (a) Habitat for Humanity is an organization that welcomes all people, regardless of race, religion, ethnicity, or any other difference, to build and repair simple, decent, affordable houses for those who lack a…

Colo. Rev. Stat. § 39-22-4502 Voluntary contribution designation - procedure - effective date

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For income tax years commencing on or after January 1, 2019, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the taxpayer wishes to make to the Habitat for Humanity of …

Colo. Rev. Stat. § 39-22-4503 Contributions credited to the Habitat for Humanity of Colorado fund - creation - appropriation

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(1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-4502 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the Habitat for Humanity of Colorado …

Colo. Rev. Stat. § 39-22-4504 Repeal of part

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This part 45 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the Habitat for Humanity of Colorado fund voluntary contribution will no longer appear on the indi…

Colo. Rev. Stat. § 39-22-4701 Short title

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The short title of this part 47 is the "First-time Home Buyer Savings Account Act". Source: L. 2016: Entire part added, (HB 16-1467), ch. 321, p. 1302, § 2, effective August 10.

Colo. Rev. Stat. § 39-22-4702 Legislative declaration

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The general assembly declares that the purpose for allowing taxable income to be reduced by earnings from a first-time home buyer savings account is to encourage first-time home ownership through incentivizing saving for a down payment and closing costs because of the significant…

Colo. Rev. Stat. § 39-22-4703 Definitions

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As used in this part 47, unless the context otherwise requires: (1) "Account holder" means an individual who establishes an account with a financial institution that is designated as a first-time home buyer savings account in accordance with section 39-22-4704. (2) "Department" m…

Colo. Rev. Stat. § 39-22-4704 First-time home buyer savings account

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(1) Beginning January 1, 2017, and prior to January 1, 2025, any individual may open an account with a financial institution and designate the account, in its entirety, as a first-time home buyer savings account to be used to pay or reimburse a qualified beneficiary's eligible ex…

Colo. Rev. Stat. § 39-22-4705 Eligible expenses - penalties for other uses

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(1) (a) For purposes of the income tax benefit conferred under this part 47, the money in a first-time home buyer savings account may be: (I) Used for eligible expenses related to a qualified beneficiary's purchase of his or her primary residence in the state; (II) Used for eligi…

Colo. Rev. Stat. § 39-22-4706 Forms

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The department shall establish forms for an account holder to annually report information about a first-time home buyer savings account, including, but not limited to, how the money from the fund is used, and identify any supporting documentation that is required to be maintained…

Colo. Rev. Stat. § 39-22-4707 Financial institutions

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(1) A financial institution is not required to: (a) Designate an account as a first-time home buyer savings account, or designate the beneficiaries of an account, in the financial institution's account contracts or systems or in any other way; (b) Track the use of money withdrawn…

Colo. Rev. Stat. § 39-22-4708 Repeal of part

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This part 47 is repealed, effective December 31, 2028. Source: L. 2024: Entire section added, (HB 24-1036), ch. 373, p. 2532, § 25, effective August 7.

Colo. Rev. Stat. § 39-22-501 Taxation of regulated investment companies

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(1) (a) For purposes of this article, a "regulated investment company" shall have the same meaning as set forth in section 851 of the internal revenue code. (b) For purposes of this article, the "net income" of a regulated investment company in each year in which the corporation …

Colo. Rev. Stat. § 39-22-503 Taxation of real estate investment trusts - definitions

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(1) (a) For purposes of this article, a "real estate investment trust" shall have the same meaning as set forth in section 856 of the internal revenue code. (b) For purposes of this article, the "net income" of a real estate investment trust in each year in which the trust is tax…

Colo. Rev. Stat. § 39-22-504 Net operating losses

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(1) (a) A net operating loss deduction shall be allowed in the same manner that it is allowed under the internal revenue code except as otherwise provided in this section. The amount of the net operating loss that may be carried forward and carried back for Colorado income tax pu…

Colo. Rev. Stat. § 39-22-504.5 Short title

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Sections 39-22-504.5 to 39-22-504.7 shall be known and may be cited as the "Medical Savings Account Act of 1994". Source: L. 86: Entire section added, p. 1121, § 1, effective June 23. L. 94: Entire section amended, p. 2840, § 6, effective January 1, 1995.

Colo. Rev. Stat. § 39-22-504.6 Definitions

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As used in sections 39-22-504.5 to 39-22-504.7, unless the context otherwise requires: (1) "Account administrator" means: (a) A state chartered bank, savings and loan association, credit union, or trust company authorized to act as a fiduciary and under the supervision of the fin…

Colo. Rev. Stat. § 39-22-504.7 Medical savings accounts - establishment - contributions - distributions - restrictions - taxation - portability - repeal

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(1) (a) Establishment of accounts. On and after January 1, 1995, and prior to January 1, 2025, an employer may offer to establish medical savings accounts. (b) Prior to January 1, 2025, an employee on whose behalf a medical savings account has not been established by his or her e…

Colo. Rev. Stat. § 39-22-507.5 Credits against tax - investment in certain property - repeal

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(1) Except as otherwise provided in this section, there shall be allowed to any person as a credit against the tax imposed by this article 22, for income tax years commencing on or after January 1, 1979, but prior to January 1, 2023, an amount equal to the total of: (a) Investmen…

Colo. Rev. Stat. § 39-22-507.6 Credits against corporate tax - investment in certain property - repeal

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(1) Except as otherwise provided in this section, there shall be allowed to any person as a credit against the tax imposed by part 3 of this article 22, for income tax years commencing on or after January 1, 1988, but prior to January 1, 2023, an amount equal to the total of: (a)…