Colorado Code
Part 1 - General
§ 39-22-119. Expenses Related to Child Care - Credits Against State Tax

(1.5) Repealed.
(1.7) For income tax years beginning on and after January 1, 2019, if a resident individual's federal adjusted gross income is less than or equal to sixty thousand dollars and the individual claims a credit for child care expenses on the individual's federal tax return, then the individual is allowed a child care expenses credit against the income taxes due on the individual's income under this article 22. The amount of the credit is an amount equal to fifty percent of the credit for child care expenses claimed on the individual's federal tax return.





Source: L. 96: Entire section added, p. 1096, § 1, effective May 30. L. 98: (1.5) added and (2) to (4) amended, p. 1373, § 1, effective June 2. L. 2000: (2) and (3) amended and (5), (6), (7), (8), and (9) added, p. 675, § 1, effective May 23. L. 2010: (1.5), (5), (6), (7), (8), and (9) repealed and (2) and (3) amended, (SB 10-212), ch. 412, pp. 2032, 2035, §§ 1, 8, effective July 1. L. 2018: IP(1)(a), (2), and (3) amended and (1.7) added, (HB 18-1208), ch. 227, p. 1437, § 1, effective August 8.

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