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Issue Briefs

Individual Income Tax (2014)

Subject
Fiscal Policy & Taxes
Published
12/11/2014

The individual income tax is the largest source of General Fund revenue, accounting for 60 percent of General Fund collections in FY 2013-14. This issue brief provides a brief history of Colorado income tax rates, discusses the general process for determining Colorado’s individual income tax, the amount of revenue collected, and how the tax compares with surrounding states