COLORADO DEPARTMENT OF REVENUE
STATEMENT OF BASIS AND PURPOSE

Re: Regulation 39-30-105 (1 CCR 201-13) – AMENDED. 
Enterprise zone new business facility employee credit. 

Basis:

The statutory basis for this regulation is §39-21-112 and §39-30-105.

Purpose:
	House Bill 08-1034 amended §39-30-105, C.R.S. to allow work site employers to claim employee credits for leased employees.  This regulation is being revised to reflect these changes.