| Notice Filed with SOS |
10/25/2021 |
| Rule |
ProposedRuleAttach2021-00680.doc
|
| Additional Information |
AddInfoAttach2021-00680.doc
|
| Statutory Authority |
39-21-112(1) and 39-22-119, C.R.S. |
| Description of Subjects/Issues |
The purpose of this amendment is to repeal parts of the rule that are duplicative of statute, explain that the child care expenses tax credit must be adjusted if the federal credit on which it is based is adjusted, and to clarify the proper apportionment of the credit allowed to part-year Colorado residents. |
| Purpose/Objective of Rule |
The purpose of this amendment is to repeal parts of the rule that are duplicative of statute, explain that the child care expenses tax credit must be adjusted if the federal credit on which it is based is adjusted, and to clarify the proper apportionment of the credit allowed to part-year Colorado residents. |
| Basis And Purpose |
BasisAndPurposeAttachment2021-00680.doc
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Hearing Date |
11/30/2021 |
| Hearing Time |
10:00 AM |
| Hearing Location |
Virtual Hearing See Below |
| Contact Name |
Anthony Fiedler |
| Contact Title |
Administrative Assistant III |
| Contact Telephone |
303 866 5627 |
| Contact email |
dor_taxrules@state.co.us |