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

Details of Tracking Number  2021-00167

CCR details

Tracking Number 2021-00167
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-6

Proposed rule

Notice Filed with SOS 03/12/2021
Rule ProposedRuleAttach2021-00167.doc
Additional Information AddInfoAttach2021-00167.doc
Statutory Authority The statutory bases for this rule are sections 39-21-112(1), 39-35-102, 39-35-103, and 39-35-104, C.R.S.
Description of Subjects/Issues The purpose of the amendment to this rule is to update the rule regarding the application of the aircraft manufacturer new employee income tax credit. The amendment repeals the entirety of the current rule because the content is outdated or redundant with statute. The new content: • Clarifies the method of calculating business facility employees for the purpose of calculating the credit; • Clarifies the qualifications for employees who work both at and away from the aircraft manufacturer’s facility; and • Clarifies the calculation of the credit for aircraft manufacturers that acquire an existing facility.
Comments This hearing will be conducted virtually. The call-in information is: Call in: 1-669-900-6833 Meeting ID: 816-6409-1352. If you would like to join via video conference, please email dor_taxrules@state.co.us for the link.
Submitted in response to issues raised by COLS/OLLS?
Is this rule adopted in response to recent legislation?
Hearing Date 04/22/2021
Hearing Time 10:00 AM
Hearing Location Virtual Hearing (see below)
Contact Name Erika Hoxeng
Contact Title Tax Policy Analyst
Contact Telephone 303-866-4805
Contact email erika.hoxeng@state.co.us

Adopted rule

Adopted Rules
AGO requested date