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Child Care Expenses Income Tax Credit Extension

Concerning the extension of the income tax credit for child care expenses paid by a resident individual with a federal adjusted gross income of twenty-five thousand dollars or less.
2017 Regular Session
Fiscal Policy & Taxes
Bill Summary

For the 3 income tax years prior to January 1, 2017, a residential individual who has a federal adjusted gross income of $25,000 or less may claim a refundable state income tax credit for child care expenses. The tax credit is equal to 25% of eligible child care expenses that the individual incurred during the taxable year, up to a maximum amount of $500 for a single dependent or $1,000 for 2 or more dependents. The bill extends the tax credit for 3 more income tax years.

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    06/02/2017 Signed Act PDF
    05/19/2017 Final Act PDF
    05/10/2017 Rerevised PDF
    05/09/2017 Revised PDF
    05/03/2017 Reengrossed PDF
    05/02/2017 Engrossed PDF
    01/11/2017 Introduced PDF

Pursuant to HJR20-1007, the Second Regular Session of the 72nd General Assembly is Temporarily Adjourned until 10:00 a.m., Monday, March 30, 2020. 

COVID-19 Resources

Temporary Guidelines for Review and Comment Meetings

The legislature will meet in limited session on Monday, March 30th. The Capitol will be open for the duration of the session for those with essential business related to the session. The building will not be available for public tours. People without essential business are encouraged to access the session through the General Assembly website and Colorado Channel.  Anybody with essential business related to the session will be required to practice appropriate social distancing measures.