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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   2023-00702


CCR details

Tracking Number 2023-00702
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 10/19/2023
Rule ProposedRuleAttach2023-00702.doc
Additional Information AddInfoAttach2023-00702.docx
Statutory Authority The statutory bases for this rule are sections 39-21-112(1), 39-22-104, 8-13.3-504, and 8-13.3-517(2), C.R.S.
Description of Subjects/Issues The purpose of this rule is to clarify that the exemption from state income tax for family and medical leave insurance benefits is applied as a subtraction from federal taxable income.
Purpose/Objective of Rule The purpose of this rule is to clarify that the exemption from state income tax for family and medical leave insurance benefits is applied as a subtraction from federal taxable income.
Basis And Purpose BasisAndPurposeAttachment2023-00702.docx
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 11/30/2023
Hearing Time 10:00 AM
Hearing Location Virtual Hearing See Comments
Contact Name Josh Pens
Contact Title Director
Contact Telephone 3038665627
Contact email dor_taxrules@state.co.us

Adopted rule

Adopted Rules AdoptedRules02023-00702.doc
Redline Redline2023-00702.doc
Adopted Date 03/11/2024
AGO requested date 03/12/2024
Attorney General Opinion 03/26/2024
Colorado Register publication date 04/10/2024
Effective Date 04/30/2024
Inserted into CCR 04/22/2024
  
  
  
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