Income Tax Residency Presumption For Military
| Type | Bill |
|---|---|
| Session | 2019 Regular Session |
| Subjects |
Concerning the Colorado income tax liability of an individual in active duty military service.
Bill Summary:
Income tax- military service - reacquisition of residency. Under current law, an individual in active duty military service whose home of record is Colorado and whose state of residence is a state other than Colorado is allowed to reacquire residency in Colorado and not pay Colorado state income tax on his or her military income.
The act creates a presumption that the individual acquired residence in a state other than Colorado if the individual was stationed in another state and provides certain documentation to demonstrate that the other state was the individual's residence. If an individual is presumed to have acquired a state of residence other than Colorado, the presumption may only be overcome with a preponderance of specific evidence that clearly establishes that the individual did not intend to change his or her residence to a state other than Colorado.
(Note: This summary applies to this bill as enacted.)
Committees
Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 19-029 to the Committee of the Whole. | The motion passed on a vote of 10-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 19-029 to the Committee on Finance. | The motion passed on a vote of 9-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 19-029 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | The motion passed on a vote of 5-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/05/2019 | House Amendments | REPASS |
34
AYE
0
NO
1
OTHER
|
Vote record |
| 03/05/2019 | House Amendments | CONCUR |
34
AYE
0
NO
1
OTHER
|
Vote record |
| 01/29/2019 | Third Reading | BILL |
35
AYE
0
NO
0
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/04/2019 | Third Reading | BILL |
63
AYE
0
NO
1
OTHER
|
Vote record |
| Date | Amendment Number | Committee/ Floor Hearing | Status | Documents |
|---|---|---|---|---|
| 02/28/2019 | L.001 | Second Reading | Passed [**] |
| Date | Location | Action |
|---|---|---|
| 03/15/2019 | Governor | Governor Signed |
| 03/12/2019 | Governor | Sent to the Governor |
| 03/11/2019 | House | Signed by the Speaker of the House |
| 03/11/2019 | Senate | Signed by the President of the Senate |
| 03/05/2019 | Senate | Senate Considered House Amendments - Result was to Concur - Repass |
| 03/04/2019 | House | House Third Reading Passed - No Amendments |
| 03/01/2019 | House | House Third Reading Laid Over Daily - No Amendments |
| 02/28/2019 | House | House Second Reading Passed with Amendments - Floor |
| 02/25/2019 | House | House Committee on Finance Refer Unamended to House Committee of the Whole |
| 02/05/2019 | House | House Committee on State, Veterans, & Military Affairs Refer Unamended to Finance |
| 01/31/2019 | House | Introduced In House - Assigned to State, Veterans, & Military Affairs + Finance |
| 01/29/2019 | Senate | Senate Third Reading Passed - No Amendments |
| 01/28/2019 | Senate | Senate Second Reading Passed - No Amendments |
| 01/23/2019 | Senate | Senate Committee on State, Veterans, & Military Affairs Refer Unamended - Consent Calendar to Senate Committee of the Whole |
| 01/04/2019 | Senate | Introduced In Senate - Assigned to State, Veterans, & Military Affairs |
Prime Sponsor
Sponsor
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 08/02/2019 | 34 | Income Tax Residency Presumption For Military |