As news reporters and editors, you want to give Coloradans the most accurate and up-to-date information about what matters to them. The most pertinent and updated income tax information is available in this publication.

This publication is designed to provide taxpayers with general information about Colorado income tax credits for business activity and investments in enterprise zones.

This guidance document replaces the Department's previously-issued guidance regarding the impact of recent federal legislation on Colorado income tax. The prior guidance explained that, as a consequence of Rule 39-22-103(5.3), certain retroactive provisions of the Coronavirus Aid, Relief and Economic Security Act (CARES Act) and the Consolidated Appropriations Act, 2021 (CAA), did not affect a taxpayer's Colorado income tax liability. A recent court...