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Colorado levies individual income tax on Colorado residents, including part-time residents, estates, and trusts at a rate of 4.4 percent of their Colorado taxable income. The same rate applies to the Colorado taxable income of corporations doing business in Colorado.

Mass Transit and Ridesharing Expenses Deduction

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Machinery Used in Manufacturing Exemption

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School Sales Exemptions

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Construction and Building Materials Exemption

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Molybdenum Ore Tonnage Exemption

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Metallic Minerals Ad Valorem Credit

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Metallic Minerals Threshold Exemption

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Water Projects Eligibility Lists

Bill Summary

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The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details