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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   2025-00220


CCR details

Tracking Number 2025-00220
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 05/27/2025
Rule ProposedRuleAttach2025-00220.pdf
Additional Information AddInfoAttach2025-00220.doc
Statutory Authority The statutory bases for this rule are sections 39-21-112(1), 39-22-504.5, 39-22-504.6, and 39-22-504.7, C.R.S.
Description of Subjects/Issues The purpose of this amendment is to repeal the rule because beginning January 1, 2025, an employer is unable to claim the medical savings account deduction pursuant to House Bill 24-1036.
Comments The Department encourages the public to participate through video conference because of additional participation features it provides. Participants are welcome to use a webcam to appear by video but can also leave their video camera off. If you would like to virtually attend the rulemaking hearing, please register to participate virtually by using this link: https://us02web.zoom.us/meeting/register/VqXIsrcjT66-MH6Db_qjOw Parties wishing to attend or participate by teleconference should connect as follows: Phone Number: 1 (669) 900-6833 Meeting ID: 857 5399 3246
Submitted in response to issues raised by COLS/OLLS?
Is this rule adopted in response to recent legislation?
Hearing Date 07/10/2025
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
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