Colorado Code
Part 1 - General
§ 39-22-123.5. Earned Income Tax Credit - Not a Refund of Excess State Revenues - Trigger - Legislative Declaration - Repeal

Source: L. 2013: Entire section added, (SB 13-001), ch. 381, p. 2227, § 3, effective August 7. L. 2020: (1)(h) and (2) amended, (2.5) added, and (3) repealed, (HB 20-1420), ch. 277, p. 1360, § 5, effective July 11. L. 2021: (2.5)(a) amended and (2.5)(c) repealed, (HB 21-1002), ch. 5, p. 31, § 2, effective January 21; (2)(b) and (2.5)(b) amended and (2)(c), (2.5)(d), and (2.7) added, (HB 21-1311), ch. 298, p. 1772, § 4, effective June 23.
Cross references: (1) In 2013, this section 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.
(2) For the short title ("Tax Fairness Act") in HB 20-1420, see section 1 of chapter 277, Session Laws of Colorado 2020.
(3) For the legislative declaration in HB 21-1311, see section 1 of chapter 298, Session Laws of Colorado 2021.

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