Colorado levies individual income tax on Colorado residents, including part-time residents, estates, and trusts at a rate of 4.4 percent of their Colorado taxable income. The same rate applies to the Colorado taxable income of corporations doing business in Colorado. Report Title Issue Date Report No. Advanced Industry Investment Credit July 2021 2021-TE15 Affordable Housing Tax Credit April 2022 2022-TE25 Agricultural Lease Deduction September 2018 2018-TE1 Aircraft Manufacturer New Employee Credit July 2021 2021-TE21 Alternative Income Tax July 2020 2020-TE20 Alternative Transportation Options Credit for Employers Memo November 2023 2023-TE20 Business Personal Property Tax Income Tax Credit June 2024 2024-TE5 Capital Gain Deductions July 2021 2021-TE18 Catastrophic Health Insurance Deduction April 2022 2022-TE15 Charitable Contribution Deduction April 2022 2022-TE18 Child Care Contribution Credit September 2021 2021-TE26 Child Care Expense Credit & Low-Income Child Care Expense Credit January 2019 2019-TE5 Child Care Expenses Income Tax Credits December 2023 2023-TE19 Child Care Facility Investment Credits January 2022 2022-TE8 Colorado ABLE Savings Account Deduction January 2025 2025-TE1 Colorado Alternative Minimum Tax Credit July 2021 2021-TE19 Colorado Earned Income Tax Credit April 2022 2022-TE19 Colorado Net Operating Loss Deduction for C-Corporations July 2019 2019-TE16 Colorado Tuition Program Deduction January 2022 2022-TE6 Colorado Works Program Employer Credit January 2022 2022-TE4 Conservation Easement Credit April 2022 2022-TE24 Contaminated Land Redevelopment Credit November 2023 2023-TE15 Corporate Condemnation Capital Gains Income Tax Deduction July 2020 2020-TE15 Corporate Deduction for Dividends Under Section 78 of the Internal Revenue Code July 2019 2019-TE24 Credit for Purchase of Uniquely Valuable Motor Vehicle Registration Numbers January 2022 2022-TE10 Credit for Taxes Paid to Other States May 2023 2023-TE10 Deduction of Wages and Salaries Due to IRC 280C February 2024 2024-TE1 Deductions for Assets Having a Higher Colorado Adjusted Basis Than Federal Adjusted Basis July 2019 2019-TE18 Dual Resident Trust Tax Credit July 2022 2022-TE26 Early Childhood Educator Credit February 2025 2025-TE3 Enterprise Zone Contribution Credit July 2021 2021-TE16 Enterprise Zone Refundable Renewable Energy Investment Tax Credit January 2020 2020-TE3 Enterprise Zones Tax Expenditures January 2020 2020-TE9 Exonerated Persons Deduction July 2022 2022-TE31 Film Incentive Tax Credit Memo November 2023 2023-TE21 First-Time Home Buyer Savings Account Deduction July 2022 2022-TE32 Foreign Source Income Exclusions for C Corporations and Export Partnerships September 2022 2022-TE36 Home Modification Tax Credit January 2023 2023-TE1 Historic Property Preservation Credit January 2019 2019-TE7 Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit September 2018 2018-TE4 Impact Assistance Credits September 2020 2020-TE27 Income Tax Credit for Employer 529 Contributions April 2020 2020-TE12 Innovative Cars and Trucks Credits July 2022 2022-TE34 Job Growth Credit September 2022 2022-TE38 Long-Term Care Insurance Credit April 2022 2022-TE17 Marijuana Related Tax Expenditures September 2022 2022-TE37 Mass Transit and Ridesharing Expenses Deduction January 2021 2021-TE7 Medical Savings Account Deductions April 2022 2022-TE16 Military Family Relief Fund Grants Deduction July 2022 2022-TE27 Military Service Persons Reacquiring Colorado Residency Deduction April 2022 2022-TE22 Military Retirement Benefits Deduction January 2023 2023-TE2 New Plastic Recycling Technology Investment Tax Credit April 2021 2021-TE12 Nonresident Disaster Relief Worker Subtraction September 2022 2022-TE35 Oil Shale Tax Expenditures July 2020 2020-TE19 Old and New Investment Tax Credits September 2020 2020-TE26 Olympic Medalist Income Tax Deduction January 2022 2022-TE2 Organ Donor Employer Credit December 2023 2023-TE18 Pension or Annuity Deduction July 2021 2021-TE20 Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts April 2019 2019-TE10 Preservation of Historic Structures Tax Credit July 2022 2022-TE33 Previously Taxed Income Deduction for Individuals, Estates, and Trusts April 2021 2021-TE9 Previously Taxed Income or Gain Deduction for C-Corporations April 2019 2019-TE11 Residential Energy Storage Credit Memo November 2023 2023-TE22 Rural & Frontier Healthcare Preceptor Credit August 2023 2023-TE11 Rural Jump-Start Tax Expenditures February 2025 2025-TE2 School-to-Career Expenses Credit January 2022 2022-TE7 Senior Housing Income Tax Credit June 2025 2025-TE6 State-Employed Chaplains Housing Allowance July 2020 2020-TE17 State Income Tax Refund Deductions February 2024 2024-TE4 Structural Insurance Premium Tax Expenditures February 2023 2023-TE5 Sustainable Aviation Fuel Incentives Memo May 2025 2025-TE7 Wildfire Mitigation Deduction February 2023 2023-TE4 Quick Links Find My Legislator Book a Tour Find a Bill
