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Code of Colorado Regulations eDocket
Official Publication of the State Administrative Rules (24-4-103(11) C.R.S.)

Details of Tracking Number  2020-00940


CCR details

Tracking Number 2020-00940
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-2
CCR Title INCOME TAX

Proposed rule

Notice Filed with SOS 12/15/2020
Rule ProposedRuleAttach2020-00940.doc
Additional Information AddInfoAttach2020-00940.doc
Statutory Authority The statutory bases for this rule are sections 39-21-112(1), 39-21-113, 39-22-522, and 39- 22-522.5, C.R.S.
Description of Subjects/Issues The purpose of this amendment is to conform the existing rule to legislative changes made by House Bill 19-1264, which increased the maximum credit to $5,000,000 per donation, allowable in increments limited to $1,500,000 per year. This amendment also repeals parts of the rule that are duplicative with statute, and makes grammatical, stylistic, or organizational changes to improve the clarity and readability of the rule.
Purpose/Objective of Rule The purpose of this amendment is to conform the existing rule to legislative changes made by House Bill 19-1264, which increased the maximum credit to $5,000,000 per donation, allowable in increments limited to $1,500,000 per year. This amendment also repeals parts of the rule that are duplicative with statute, and makes grammatical, stylistic, or organizational changes to improve the clarity and readability of the rule.
Basis And Purpose BasisAndPurposeAttachment2020-00940.doc
Comments This hearing will be conducted virtually. The call-in information is: Call in: 1-669-900-6833 Meeting ID: 825-0205-0241 If you would like to join via video call, please email dor_taxrules@state.co.us for a link.
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? Yes
Recent legislation bill number House Bill 19-1264
Hearing Date 01/25/2021
Hearing Time 10:00 AM
Hearing Location Virtual Hearing (see below)
Contact Name Jarilyn Corbo
Contact Title Program Assistant II
Contact Telephone 3038665627
Contact email dor_taxrules@state.co.us

Adopted rule

Adopted Rules AdoptedRules02020-00940.doc
Redline Redline2020-00940.doc
Adopted Date 03/17/2021
AGO requested date 03/17/2021
Attorney General Opinion 03/26/2021
Colorado Register publication date 04/10/2021
Effective Date 04/30/2021
Inserted into CCR 04/27/2021