| Notice Filed with SOS |
12/28/2018 |
| Rule |
ProposedRuleAttach2018-00715.doc |
| Additional Information |
AddInfoAttach2018-00715.doc |
| Statutory Authority |
§ 39-21-112(1) and § 39-22-121, C.R.S. |
| Description of Subjects/Issues |
Child Care Contribution Credit - The purpose of this amendment is to conform to statutory changes made by House Bill 18-1004, which extended the period in which the child care contribution credit may be claimed by 5 years. Amendments to this regulation reflect the extended time frame in which a taxpayer may claim the credit. The Division is proposing additional grammatical and stylistic changes to the existing regulation in order to improve readability. |
| Purpose/Objective of Rule |
The purpose of this amendment is to conform to statutory changes made by House Bill 18-1004, which extended the period in which the child care contribution credit may be claimed by 5 years. Amendments to this regulation reflect the extended time frame in which a taxpayer may claim the credit. The Division is proposing additional grammatical and stylistic changes to the existing regulation in order to improve readability. |
| Basis And Purpose |
BasisAndPurposeAttachment2018-00715.doc
|
| Comments |
Written comments on proposed rules will be accepted until the close of the hearing on January 31, 2019. Please submit comments via email to dor_taxrules@state.co.us |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
Yes
|
| Recent legislation bill number |
HB18-1004
|
| Hearing Date |
01/31/2019 |
| Hearing Time |
09:00 AM |
| Hearing Location |
1313 Sherman Street, Room 220, Denver, CO 80203 |
| Contact Name |
Josh Pens |
| Contact Title |
Director of Tax Policy Analysis |
| Contact Telephone |
303 866 3036 |
| Contact email |
josh.pens@state.co.us |