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The effective date for bills enacted without a safety clause is August 6, 2025, if the General Assembly adjourns sine die on May 7, 2025 (unless otherwise specified). Details

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HB25-1052

Income Tax Credit for Public Employees' Retirement Association Retirees

Concerning the creation of a refundable income tax credit for qualifying public employees' retirement association retirees.
Session:
2025 Regular Session
Subject:
Fiscal Policy & Taxes
Bill Summary

Pension Review Commission. The bill creates a refundable income tax credit that is available for income tax years commencing on or after January 1, 2025, but prior to January 1, 2027, for a qualifying public employees' retirement association retiree, which means a full-time Colorado resident individual who:

  • Is 65 years of age or older at the end of the 2025 or 2026 income tax year; and
  • Has an annual federal adjusted gross income of no more than $38,000 as a single filer or $76,000 as a joint filer.
    (Note: This summary applies to this bill as introduced.)

Status

Introduced
Lost

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Bill Text