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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   2023-00313


CCR details

Tracking Number 2023-00313
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 06/14/2023
Rule ProposedRuleAttach2023-00313.doc
Additional Information AddInfoAttach2023-00313.docx
Statutory Authority The statutory bases for this rule are sections 39-21-112(1), 39-22-104(4)(i), and 39-22-539, C.R.S.
Description of Subjects/Issues The purpose of this rule is to detail requirements relating to the credit allowed to employers for contributions made to an employee’s 529 qualified state tuition program account.
Purpose/Objective of Rule The purpose of this rule is to detail requirements relating to the credit allowed to employers for contributions made to an employee’s 529 qualified state tuition program account.
Basis And Purpose BasisAndPurposeAttachment2023-00313.docx
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? Yes
Recent legislation bill number HB18-1217 and HB20-1109
Hearing Date 07/18/2023
Hearing Time 10:00 AM
Hearing Location 1881 Pierce St. Lakewood CO 80214 - Virtual Hearing Available
Contact Name Josh Pens
Contact Title Director
Contact Telephone 3038665629
Contact email dor_taxrules@state.co.us

Adopted rule

Adopted Rules AdoptedRules02023-00313.doc
Redline Redline2023-00313.doc
Adopted Date 11/08/2023
AGO requested date 11/09/2023
Attorney General Opinion 11/22/2023
Colorado Register publication date 12/10/2023
Effective Date 12/30/2023
Inserted into CCR 12/28/2023
  
  
  
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