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Amendments Due To Automatic Repeal of Tax Credit

Concerning necessary statutory amendments due to the automatic repeal of an enterprise zone act income tax credit for new business facility employees.
2020 Regular Session
Fiscal Policy & Taxes
Bill Summary

Current law includes an income tax credit for new business facility employees in enterprise zones for income tax years commencing prior to January 1, 2014. That statute, found in section 39-30-105, repealed on December 31, 2019. The income tax credit was replaced in 2013 with a modified income tax credit found in section 39-30-105.1, for tax years commencing on or after January 1, 2014. When the modified income tax credit was enacted, certain conforming amendments for the eventual repeal of section 39-30-105, were not made.

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    04/01/2020 Signed Act PDF
    03/17/2020 Final Act PDF
    03/09/2020 Rerevised PDF
    03/06/2020 Revised PDF
    02/20/2020 Reengrossed PDF
    02/18/2020 Engrossed PDF
    01/28/2020 Introduced PDF

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