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Income Tax Evaluations

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.

2023-2027 Evaluation Cycle
Report Title Issue Date Report No.
Business Personal Property Tax Income Tax Credit June 2024 2024-TE5
Child Care Expenses Income Tax Credits December 2023 2023-TE19
Contaminated Land Redevelopment Credit November 2023 2023-TE15
Credit for Taxes Paid to Other States May 2023 2023-TE10
Deduction of Wages and Salaries Due to IRC 280C February 2024 2024-TE1
Home Modification Tax Credit January 2023 2023-TE1
Military Retirement Benefits Deduction January 2023 2023-TE2
Organ Donor Employer Credit December 2023 2023-TE18
Rural & Frontier Healthcare
Preceptor Credit
August 2023 2023-TE11
State Income Tax Refund Deductions February 2024 2024-TE4
Structural Insurance Premium Tax Expenditures February 2023 2023-TE5
Wildfire Mitigation Deduction February 2023 2023-TE4

 

2018-2022 Evaluation Cycle
Report Title Issue Date Report No.
Advanced Industry Investment Credit July 2021 2021-TE15
Affordable Housing Tax Credit April 2022 2022-TE25
Agricultural Lease Deduction September 2018 2018-TE1
Aircraft Manufacturer New Employee Credit July 2021 2021-TE21
Alternative Income Tax July 2020 2020-TE20
Capital Gain Deductions July 2021 2021-TE18
Catastrophic Health Insurance Deduction April 2022 2022-TE15
Charitable Contribution Deduction April 2022 2022-TE18
Child Care Contribution Credit September 2021 2021-TE26
Child Care Expense Credit & Low-Income Child Care Expense Credit January 2019 2019-TE5
Child Care Facility Investment Credits January 2022 2022-TE8
Colorado Alternative Minimum Tax Credit July 2021 2021-TE19
Colorado Earned Income Tax Credit April 2022 2022-TE19
Colorado Net Operating Loss Deduction for C-Corporations July 2019 2019-TE16
Colorado Tuition Program Deduction January 2022 2022-TE6
Colorado Works Program Employer Credit January 2022 2022-TE4
Conservation Easement Credit April 2022 2022-TE24
Contaminated Land Redevelopment Credit January 2022 2022-TE11
Corporate Condemnation Capital Gains Income Tax Deduction July 2020 2020-TE15
Corporate Deduction for Dividends Under Section 78 of the Internal Revenue Code July 2019 2019-TE24
Credit for Purchase of Uniquely Valuable Motor Vehicle Registration Numbers January 2022 2022-TE10
Credit for Taxes Paid to Other States September 2018 2018-TE5
Deduction for Wages & Salaries Due to IRC 280C April 2019 2019-TE8
Deductions for Assets Having a Higher Colorado Adjusted Basis Than Federal Adjusted Basis July 2019 2019-TE18
Dual Resident Trust Tax Credit July 2022 2022-TE26
Enterprise Zone Contribution Credit July 2021 2021-TE16
Enterprise Zone Refundable Renewable Energy Investment Tax Credit January 2020 2020-TE3
Enterprise Zones Tax Expenditures January 2020 2020-TE9
Exonerated Persons Deduction July 2022 2022-TE31
First-Time Home Buyer Savings Account Deduction July 2022 2022-TE32
Foreign Source Income Exclusions for C Corporations and Export Partnerships September 2022 2022-TE36
Historic Property Preservation Credit January 2019 2019-TE7
Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit September 2018 2018-TE4
Impact Assistance Credits September 2020 2020-TE27
Income Tax Credit for Employer 529 Contributions April 2020 2020-TE12
Innovative Cars and Trucks Credits July 2022 2022-TE34
Job Growth Credit September 2022 2022-TE38
Long-Term Care Insurance Credit April 2022 2022-TE17
Marijuana Related Tax Expenditures September 2022 2022-TE37
Mass Transit and Ridesharing Expenses Deduction January 2021 2021-TE7
Medical Savings Account Deductions April 2022 2022-TE16
Military Family Relief Fund Grants Deduction July 2022 2022-TE27
Military Service Persons Reacquiring Colorado Residency Deduction April 2022 2022-TE22
New Plastic Recycling Technology Investment Tax Credit April 2021 2021-TE12
Nonresident Disaster Relief Worker Subtraction September 2022 2022-TE35
Oil Shale Tax Expenditures July 2020 2020-TE19
Old and New Investment Tax Credits September 2020 2020-TE26
Olympic Medalist Income Tax Deduction January 2022 2022-TE2
Pension or Annuity Deduction July 2021 2021-TE20
Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts April 2019 2019-TE10
Preservation of Historic Structures Tax Credit July 2022 2022-TE33
Previously Taxed Income Deduction for Individuals, Estates, and Trusts April 2021 2021-TE9
Previously Taxed Income or Gain Deduction for C-Corporations April 2019 2019-TE11
Rural and Frontier Healthcare Preceptor Credit January 2019 2019-TE1
Rural Jump-Start Tax Expenditures January 2020 2020-TE2
School-to-Career Expenses Credit January 2022 2022-TE7
State-Employed Chaplains Housing Allowance July 2020 2020-TE17
State Income Tax Refund Deductions April 2019 2019-TE12