(3.5) Any earned income tax credit allowed to any person pursuant to subsection (1) of this section shall not be considered as income or resources for the purpose of determining eligibility or for the payment of public assistance benefits and medical assistance benefits authorized under state law or for payments made under any other publicly funded programs.
Source: L. 99: Entire section added, p. 1327, § 1, effective June 3. L. 2000: (1) amended and (3.5) added, p. 1407, § 1, effective August 2. L. 2013: (6) added, (SB 13-001), ch. 381, p. 2227, § 2, effective August 7.
Editor's note: Subsection (1)(a)(II) provided for the repeal of subsection (1)(a), effective January 1, 2005. (See L. 2000, p. 1407 .)
Cross references: In 2013, subsection (6) was added by the "Colorado Working Families Economic Opportunity Act of 2013". For the short title, see section 1 of chapter 381, Session Laws of Colorado 2013.
Structure Colorado Code
§ 39-22-102. Legislative Declaration
§ 39-22-103. Definitions - Construction of Terms
§ 39-22-104.5. Pretax Payments - Catastrophic Health Insurance
§ 39-22-104.6. Pretax Payments - Medical Savings Accounts
§ 39-22-105. Alternative Minimum Tax
§ 39-22-106. Colorado Personal Exemptions of a Resident Individual
§ 39-22-107. Income Tax Filing Status
§ 39-22-107.5. Income Tax Filing Status - Innocent Spouse Relief
§ 39-22-108. Credit for Tax Paid Other States
§ 39-22-108.5. Dual Resident Trusts - Income Tax Calculation
§ 39-22-109. Income of a Nonresident Individual for Purposes of Colorado Income Tax
§ 39-22-110. Apportionment of Tax in the Case of a Part-Year Resident
§ 39-22-110.5. Reacquisition of Residency During Active Duty Military Service
§ 39-22-111. Accounting Periods and Methods
§ 39-22-112. Persons and Organizations Exempt From Tax Under This Article
§ 39-22-114.5. Tax Credit for Investment in Technologies for Recycling Plastics
§ 39-22-116. Tax Tables for Individuals
§ 39-22-119. Expenses Related to Child Care - Credits Against State Tax
§ 39-22-119.5. Child Care Expenses Tax Credit - Legislative Declaration - Definitions
§ 39-22-120. Legislative Declaration - State Sales Tax Refund - Offset Against State Income Tax
§ 39-22-121. Credit for Child Care Facilities - Repeal
§ 39-22-122. Long-Term Care Insurance Credit
§ 39-22-129. Child Tax Credit - Legislative Declaration - Definitions