C.R.S. Section 39-22-559
Film incentive tax credit

  • tax preference performance statement
  • review
  • legislative declaration
  • definitions
  • repeal

(1)

Intentionally left blank —Ed.

(a)

The general assembly hereby finds and declares that:

(I)

Colorado is home to many talented film industry members, many of whom travel out-of-state for work as they cannot find enough work locally to support them;

(II)

With a competitive film incentive that is comparable to surrounding western states with similar beautiful landscapes, Colorado will have the ability to attract high-profile projects that will bring in more film tourism and increase Colorado’s impact on the global film industry; and

(III)

Colorado’s film industry has the ability to be a true economic driver in the state.

(b)

In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purpose of the tax credit provided for in this section is to induce certain designated behavior by taxpayers and to provide a reduction in income tax liability for certain business or individuals by allowing production companies to receive a credit against income tax for qualified expenditures if certain criteria are met. Specifically, this tax expenditure is intended to incentivize production companies to film in Colorado and attract more film projects, in particular high-budget film projects, that will employ more Coloradans.

(c)

The general assembly and the state auditor shall measure the effectiveness of the tax credit in achieving the purposes specified in subsection (1)(b) of this section based on the number and value of the credits claimed and, when available, taking into consideration the results of the review performed by the office of economic development and the office pursuant to subsection (8) of this section.

(2)

As used in this section, unless the context otherwise requires:

(a)

“Credit” means the credit against income tax created in this section.

(b)

“Film” has the same meaning as set forth in section 24-48.5-114 (1).

(c)

“Obscene” has the same meaning as set forth in section 18-7-101 (2).

(d)

“Office” has the same meaning as set forth in section 24-48.5-114.

(e)

“Office of economic development” means the office of economic development created in section 24-48.5-101 (1).

(f)

“Originates” means that a production company has been a resident of the state or registered with the secretary of state for at least twelve consecutive months and, as of the date of applying for a tax credit as specified in subsection (3) of this section, has engaged in production activities in the state for other projects in the past twelve consecutive months; except that if the production company creates a business entity for the sole purpose of conducting production activities in the state, then such business entity need not be registered with the secretary of state for twelve consecutive months, but the manager of the business entity must be a resident of the state for at least twelve consecutive months as of the date of applying for a tax credit as specified in subsection (3) of this section. As used in this subsection (2)(f), “manager of the business entity” means a manager with decision-making authority to make financial or legal commitments on behalf of the production company or business entity.

(g)

“Production activities” means the shooting of a film, support activities related to such shooting, and any preshooting or postshooting activities that commence on or after January 1, 2024, and that are necessary to produce a finished film, including but not limited to editing and the creation of sets, props, costumes, and special effects.

(h)

“Production company” means a person, including a corporation or other business entity, that engages in production activities for the purpose of producing all or any portion of a film in Colorado.

(i)

“Qualified local expenditure” means a payment made by a production company operating in Colorado to a person or business in Colorado in connection with production activities in Colorado. “Qualified local expenditure” includes, but need not be limited to:

(I)

Payments made in connection with developing or purchasing the story and scenario to be used for a film;

(II)

Payments made for the costs of set construction and operations, wardrobe, accessories, and related services;

(III)

Payments made for the costs of photography, sound recording and synchronization, lighting, and related services;

(IV)

Payments made for the costs of editing, post-production, music, and related services;

(V)

Payments made for the costs of renting facilities and equipment, including location fees, leasing vehicles, and providing food and lodging to people working on the film production;

(VI)

Payments for airfare purchased through a Colorado-based travel agency or company;

(VII)

Payments for insurance and bonding purchased through a Colorado-based insurance agent;

(VIII)

Payments for other direct costs incurred by the film production company that are deemed appropriate by the office; and

(IX)

Payments of up to one million dollars per employee or contractor, made by a production company to pay the wages or salaries of employees or contractors who participate in the production activities. In order for any wage or salary to be considered a qualified local expenditure, all Colorado income taxes shall be withheld and paid either by the production company or the individual. Any payments in excess of one million dollars per employee or contractor shall be excluded.

(3)

Subject to the limitations set forth in subsection (5) of this section, for income tax years commencing on or after January 1, 2024, but before January 1, 2025, there shall be allowed a film incentive tax credit with respect to income taxes imposed pursuant to this article 22 to any production company employing a workforce for any in-state production activity made up of at least fifty percent Colorado residents in the amount equal to:

(a)

Twenty percent of the total amount of the production company’s qualified local expenditures if the total of such expenditures equals or exceeds one hundred thousand dollars for a production company that originates production activities in Colorado;

(b)

Twenty percent of the total amount of the production company’s qualified local expenditures if the total of such expenditures equals or exceeds two hundred fifty thousand dollars for a production company that produces a television commercial or video game and that does not originate production activities in Colorado but employs a workforce made up of at least fifty percent Colorado residents for any in-state production activity; and

(c)

Twenty-two percent of the total amount of the production company’s qualified local expenditures if the executive director of the office of economic development determines, in the executive director’s discretion, that the production company meets the criteria of either subsection (3)(a) or (3)(b) of this section and filmed in a rural community, or a marginalized urban center or used local infrastructure when filming.

(4)

The director of the office of economic development may, in the director’s discretion, approve a tax credit in an amount that exceeds twenty percent or twenty-two percent, as applicable, of qualified local expenditures for a production company that qualifies for a tax credit under subsection (3) of this section.

(5)

Intentionally left blank —Ed.

(a)

For the income tax year that commences during the 2024 calendar year, the maximum aggregate amount of all tax credits allowed pursuant to subsection (3) of this section is five million dollars if, based on the financial report prepared by the controller in accordance with section 24-77-106.5, the controller certifies that, for the state fiscal year that includes the first day of the calendar year the amount of state revenues in excess of the limitation of state fiscal year spending imposed by section 20 (7)(a) of article X of the state constitution for the state fiscal year that the voters of the state have not authorized the state to retain and spend and that are not required to be refunded pursuant to a refund mechanism set forth in sections 39-3-209, 39-3-210, or any other section other than the refund mechanisms described in part 20 of article 22 of this title 39 is at least fifty million dollars.

(b)

For all income tax years that commence in a single calendar year, if, based on the financial report prepared by the controller in accordance with section 24-77-106.5, the controller certifies that, for the state fiscal year that includes the first day of the calendar year, the amount of state revenues in excess of the limitation of state fiscal year spending imposed by section 20 (7)(a) of article X of the state constitution for the state fiscal year that the voters of the state have not authorized the state to retain and spend and that are not required to be refunded pursuant to a refund mechanism set forth in sections 39-3-209, 39-3-210, or any other section other than the refund mechanisms described in part 20 of article 22 of this title 39 is less than fifty million dollars, then the tax credit otherwise allowed under subsection (3) of this section is not allowed for those income tax years unless the general assembly, acting by bill, specifies a maximum aggregate amount of such tax credits that is allowed for that income tax year.

(c)

A production company shall not apply for and the office shall not approve a tax credit allowed under subsection (3) of this section for any qualified local expenditures for which the production company has applied or been awarded a performance-based incentive pursuant to section 24-48.5-116.

(6)

Intentionally left blank —Ed.

(a)

For a production company to claim a tax credit pursuant to subsection (3) of this section, the production company must apply to the office, in a manner to be determined by the office prior to beginning production activities in the state for the project for which the production company is seeking a tax credit. The application must include a statement of intent by the production company to produce a film in Colorado for which the production company will be eligible to receive the tax credit. The production company must submit, in conjunction with the application, any documentation necessary to demonstrate that:

(I)

The production company’s projected qualified local expenditures will satisfy the minimum expenditures requirements specified in subsection (3)(a) or (3)(b) of this section, as applicable and, if applicable, the requirements set forth in subsection (3)(c) of this section; and

(II)

If the production company seeks a tax credit specified in subsection (3)(a) of this section, the production company will originate production activities in Colorado, including copies of income tax forms, proof of voter registration, or copies of utility bills, to provide documentary evidence that, as of the date of applying for a tax credit:

(A)

The production company engaged in production activities in the state for other projects in the past twelve consecutive months; or

(B)

If the production company created a business entity for the sole purpose of conducting production activities in the state, the manager of the business entity was a resident in the state for the past twelve consecutive months.

(b)

The office shall review each application submitted by a production company before the production company begins work on a film in Colorado. Based on the information provided in the production company’s application, the office shall make an initial determination of whether the production company will be eligible to receive a tax credit and estimate the amount of the tax credit that may be granted to the production company. The office, with the approval of the Colorado economic development commission created in section 24-46-102, shall grant conditional written approval to a production company that, based on the information provided by the production company and on an analysis of such information by the office and the Colorado economic development commission, the production company will satisfy the requirements of subsection (3) of this section and be eligible to claim a tax credit. The office shall not grant conditional written approval to a production company until the production company and the office have entered into a contract.

(c)

Intentionally left blank —Ed.

(I)

Upon completion of production activities in Colorado, a production company that received conditional approval for a tax credit from the office must retain a certified public accountant licenced to practice in the state or a certified public accounting firm that is registered in the state, to review and report in writing, and in accordance with professional standards, regarding the accuracy of the financial documents that detail the expenses incurred in the course of the film production activities in Colorado. The certified public accountant’s written report must include documentation of the production company’s actual expenditures, including its actual qualified local expenditures, and any documentation necessary to show that the production company employed a workforce for the in-state production activities made up of at least fifty percent Colorado residents. When the production company provides a copy of the certified public accountant’s written report and the production company certifies in writing to the office that the amount of the production company’s actual qualified local expenditures equals or exceeds the applicable minimum total amount of the production company’s qualified local expenditures as specified in subsection (3) of this section, the office shall conduct a review of the certified public accountant’s written report to ensure the requirements of this section are met. If the office is satisfied that the requirements of this section are met, and the office confirms that the certified public accountant who provided the written report is from the list described in subsection (6)(c)(II)(B) of this section, then the office shall issue to the production company a tax credit certificate that evidences the production company’s right to claim the tax credit allowed under subsection (3) of this section. The tax credit certificate must include the taxpayer’s name, the taxpayer’s social security number or federal employer identification number, the approved tax credit amount, the income tax year for which the tax credit is being allowed, and any other information that the executive director of the department of revenue may require. The office shall not issue tax credit certificates for all income tax years that commence in a single income tax year in excess of the maximum aggregate amount for such income tax years.

(II)

Intentionally left blank —Ed.

(A)

Any services provided by a certified public accountant to meet the requirements of this subsection (5)(c) must be performed in Colorado.

(B)

The office shall develop a list of certified public accountants that meet the requirements of this section. Such list must be made available to all production companies and must be posted on the office of economic development’s website.

(d)

The office shall develop procedures for the administration of this section, including application guidelines for production companies applying to receive a tax credit.

(7)

A production company shall claim the credit allowed under subsection (3) of this section by including the credit certificate issued to the production company by the office pursuant to subsection (6)(c)(I) of this section with its income tax return for the income tax year for which the certificate was issued. If the amount of the tax credit exceeds the production company’s income taxes due on the income of the production company for the income tax year, the excess credit is not carried forward and shall be refunded to the taxpayer.

(8)

The office of economic development and the office shall jointly review the effectiveness of the credit and report the results of the review to the house of representatives finance committee and the senate finance committee, or their successor committees, no later than February 4, 2025.

(9)

This section is repealed, effective December 31, 2034.

Source: Section 39-22-559 — Film incentive tax credit - tax preference performance statement - review - legislative declaration - definitions - repeal, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑22‑101
Short title 39‑22‑102
Legislative declaration 39‑22‑103
Definitions - construction of terms 39‑22‑104
Income tax imposed on individuals, estates, and trusts - single rate - report - legislative declaration - definitions - repeal 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 - repeal 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 - legislative declaration - definitions - repeal 39‑22‑122
Long-term care insurance credit 39‑22‑123
Earned income tax credit - refund of state excess revenues for fiscal years commencing on or after July 1, 1998 39‑22‑123.5
Earned income tax credit - not a refund of excess state revenues - trigger - legislative declaration - repeal 39‑22‑129
Child tax credit - legislative declaration - definitions - repeal 39‑22‑201
Partners, not partnership, subject to tax 39‑22‑202
Resident partners - definition 39‑22‑203
Nonresident partners 39‑22‑204
Accounting periods and methods 39‑22‑206
Foreign source income of export taxpayers 39‑22‑300.1
Short title - citation 39‑22‑301
Corporate tax imposed - repeal 39‑22‑302
S corporations 39‑22‑303
Dividends in a combined report - foreign source income - affiliated groups - definitions 39‑22‑303.1
Interstate banking or branching - nondiscriminatory tax treatment 39‑22‑303.5
Single-factor apportionment of business income - allocation of nonbusiness income - rules - definitions 39‑22‑303.6
Market-based apportionment of the income of a taxpayer engaged in business - allocation of nonapportionable income - rules - definitions 39‑22‑303.7
Sourcing of sales of mutual fund service corporations - definitions 39‑22‑303.9
Apportionment of the income of a taxpayer with enterprise data center operations in the state - definitions 39‑22‑304
Net income of corporation - legislative declaration - definitions - repeal 39‑22‑305
Consolidated returns 39‑22‑306
Accounting periods and methods 39‑22‑308
Credit allowed for purchase of Colorado coal 39‑22‑310
Legislative declaration - statutory interpretation and construction 39‑22‑320
Short title - citation 39‑22‑321
Definitions 39‑22‑322
Taxation of an S corporation and its shareholders 39‑22‑323
Modification and characterization of income 39‑22‑324
Basis and adjustments 39‑22‑325
Carryforwards and carrybacks - loss limitation 39‑22‑326
Part-year residence 39‑22‑327
Distributions 39‑22‑328
Returns - repeal 39‑22‑329
Tax credits 39‑22‑330
Uniformity of application and construction 39‑22‑340
Short title - citation 39‑22‑341
Legislative declaration 39‑22‑342
Definitions 39‑22‑343
Election 39‑22‑344
Imposition of tax 39‑22‑345
Owner exclusion 39‑22‑346
Credit for tax paid in other states 39‑22‑347
Credit for electing pass-through entity owner - tax preference performance statement - legislative declaration 39‑22‑401
Income of a resident estate or trust for purposes of Colorado income tax 39‑22‑402
Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustments 39‑22‑403
Income of a nonresident estate or trust subject to income tax 39‑22‑404
Share of a nonresident estate, trust, or beneficiary in income from sources within Colorado 39‑22‑407
Accounting periods and methods 39‑22‑501
Taxation of regulated investment companies 39‑22‑503
Taxation of real estate investment trusts - definitions 39‑22‑504
Net operating losses 39‑22‑504.5
Short title 39‑22‑504.6
Definitions 39‑22‑504.7
Medical savings accounts - establishment - contributions - distributions - restrictions - taxation - portability 39‑22‑507.5
Credits against tax - investment in certain property - repeal 39‑22‑507.6
Credits against corporate tax - investment in certain property - repeal 39‑22‑509
Credit against tax - employer expenditures for alternative transportation options for employees - legislative declaration - definitions - repeal 39‑22‑514
Tax credit for qualified costs incurred in preservation of historic properties 39‑22‑514.5
Tax credit for qualified costs incurred in preservation of historic structures - short title - definitions 39‑22‑516.7
Tax credit for innovative motor vehicles - tax preference performance statement - definitions - repeal 39‑22‑516.8
Tax credit for innovative trucks - tax preference performance statement - definitions - repeal 39‑22‑517
Tax credit for child care center investments 39‑22‑518
Tax modification for net capital gains - definitions - repeal 39‑22‑520
Credit against tax - investment in school-to-career program - definitions 39‑22‑521
Credits against tax - employer expenses - public assistance recipients 39‑22‑522
Credit against tax - conservation easements - definition 39‑22‑522.5
Conservation easement tax credits - dispute resolution - legislative declaration 39‑22‑526
Credit for environmental remediation of contaminated land - legislative declaration - definition - repeal 39‑22‑529
Business expense deduction - labor services - unauthorized alien - definitions 39‑22‑531
Colorado job growth incentive tax credit - rules - definitions - repeal 39‑22‑532
Advanced industry investment tax credit - definitions 39‑22‑533
Instream flow incentive tax credit for water rights holders - rules - definitions - repeal 39‑22‑535
Credit for purchase of uniquely valuable motor vehicle registration numbers 39‑22‑536
Credit for food contributed to hunger-relief charitable organizations - definitions - repeal 39‑22‑537.5
Credit for personal property taxes paid - legislative declaration - definitions - repeal 39‑22‑538
Credit for health-care preceptors working in health professional shortage areas - legislative declaration - definitions 39‑22‑539
Credit for employer contributions to employee 529 qualified state tuition programs - legislative declaration - definitions - repeal 39‑22‑540
Credit - organ donor - leave of absence period - legislative declaration - definitions 39‑22‑541
Credit for retrofitting a residence to increase a residence’s visitability - tax preference performance statement - legislative declaration - definitions - repeal 39‑22‑542
Tax credit for conversion costs for employee business ownership - definitions - declaration - repeal 39‑22‑543
Credit for wildfire hazard mitigation expenses - legislative declaration - definitions - repeal 39‑22‑544
Credit against tax - qualifying seniors - creation - legislative declaration - definitions 39‑22‑545
Credit against tax - heat pump systems - heat pump water heaters - tax preference performance statement - legislative declaration - definitions - repeal 39‑22‑546
Credit against tax - residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal 39‑22‑547
Early childhood educator income tax credit - tax preference performance statement - legislative declaration - definitions - repeal 39‑22‑548
Colorado homeless contribution tax credit - legislative declaration - definitions - repeal 39‑22‑549
Credit against tax - small food business recovery and resilience grant program equipment - community food consortium duties and responsibilities - tax preference performance statement - legislative declaration - definitions - repeal 39‑22‑550
Tax credit for reducing emissions from certain lawn equipment - tax preference performance statement - legislative declaration - definitions - report - repeal 39‑22‑551
Industrial clean energy tax credit - tax preference performance statement - definitions - report - repeal 39‑22‑552
Tax credit for expenditures made in connection with a geothermal energy project - tax preference performance statement - definitions - repeal 39‑22‑553
Geothermal electricity generation production tax credit - tax preference performance statement - definitions - repeal 39‑22‑554
Heat pump technology and thermal energy network tax credit - tax preference performance statement - definitions - repeal 39‑22‑555
Electric bicycle tax credit - tax preference performance statement - definitions - repeal 39‑22‑556
Tax credit for sustainable aviation fuel production facility - tax preference performance statement - definitions - repeal 39‑22‑557
Clean hydrogen tax credit - qualified uses - tax preference performance statement - definitions - legislative declaration - repeal 39‑22‑558
Tax credit for employer’s contribution to employee for eligible expenses in connection with a qualifying home purchase - tax preference performance statement - legislative declaration - definitions 39‑22‑559
Film incentive tax credit - tax preference performance statement - review - legislative declaration - definitions - repeal 39‑22‑601
Returns - repeal 39‑22‑601.5
Reporting federal adjustments - definitions 39‑22‑602
Failure to make return - director may make 39‑22‑603
Returns not made under oath 39‑22‑603.5
Frivolous returns 39‑22‑604
Withholding tax - requirement to withhold - tax lien - exemption from lien - annual statement - notice - definitions 39‑22‑604.3
Innovation reinvestment - withholding - transfers - bioscience - clean technology - short title - legislative declaration - definitions - repeal 39‑22‑604.5
Withholding tax - transfers of Colorado real property - nonresident transferors 39‑22‑605
Failure by individual to pay estimated income tax 39‑22‑606
Failure by corporation to pay estimated income tax 39‑22‑607
Estimated tax deposited with treasurer 39‑22‑608
Form, place, and date of filing return - extension - electronic filing 39‑22‑609
Payment of tax - applicable when 39‑22‑610
Relief for members of the armed forces of the United States - when 39‑22‑611
Property exempt from ad valorem taxes 39‑22‑621
Interest and penalties 39‑22‑622
Refunds 39‑22‑623
Disposition of collections - definition 39‑22‑624
Prior rights and liabilities not affected 39‑22‑625
Application of article - effective date 39‑22‑626
Applicability of amendments to this article to income tax years 39‑22‑627
Temporary adjustment of rate of income tax - refund of excess state revenues - authority of executive director 39‑22‑628
Direct deposit of refund to collegeinvest savings accounts - modification of individual income tax return forms - legislative declaration - definition 39‑22‑629
Advance payments of income tax credits - definitions 39‑22‑651
Short title - citation 39‑22‑652
Definitions 39‑22‑653
Taxpayer disclosure of reportable or listed transactions 39‑22‑654
Additional listed transactions - report 39‑22‑655
Penalty for failure to disclose a reportable or listed transaction 39‑22‑656
Material advisor - disclosure of reportable or listed transactions 39‑22‑657
Material advisor - maintenance of list 39‑22‑658
Material advisor - penalties 39‑22‑659
Waiver, reduction, or compromise of penalty for reasonable cause 39‑22‑701
Legislative declaration 39‑22‑702
Voluntary contribution designation - procedure 39‑22‑703
Contributions credited to Colorado nongame conservation and wildlife restoration cash fund - administration - transfer 39‑22‑704
Repeal of part 39‑22‑801
Voluntary contribution designation - procedure 39‑22‑802
Contributions credited to Colorado domestic abuse program fund - creation - appropriation 39‑22‑803
Repeal of part 39‑22‑1001
Limitations on voluntary contribution programs - queue - notice - reestablishment of certain programs 39‑22‑1301
Voluntary contribution designation - procedure 39‑22‑1302
Contributions credited to homeless prevention activities program fund - creation - appropriation 39‑22‑1801
Legislative declaration 39‑22‑1802
Voluntary contribution designation - procedure - effective date 39‑22‑1803
Contributions credited to the Special Olympics Colorado fund - creation - appropriation 39‑22‑1804
Repeal of part 39‑22‑1901
Legislative declaration 39‑22‑1902
Voluntary contribution designation - procedure 39‑22‑1903
Contributions credited to the fund - appropriation 39‑22‑2001
Legislative declaration - revenues exceeding TABOR limit - sales tax refund 39‑22‑2002
Fiscal years commencing on or after July 1, 1998 - state sales tax refund - authority of executive director - repeal 39‑22‑2003
State sales tax refund - offset against state income tax - qualified individuals 39‑22‑2004
Temporary refund of excess state revenues from all sources - definitions - repeal 39‑22‑2005
Refund of excess state revenues from all sources - definitions - repeal 39‑22‑2101
Definitions 39‑22‑2102
Credit against tax - affordable housing developments - legislative declaration 39‑22‑2103
Recapture 39‑22‑2104
Filing requirements 39‑22‑2105
Parallel credits - insurance premium taxes 39‑22‑2106
Rules 39‑22‑2107
Compliance monitoring 39‑22‑2108
Report to the general assembly 39‑22‑2201
Voluntary contribution designation - procedure 39‑22‑2202
Contributions credited to the fund - administration - transfer 39‑22‑2203
Repeal of part 39‑22‑2401
Legislative declaration 39‑22‑2402
Voluntary contribution designation - procedure 39‑22‑2403
Contributions credited to Colorado healthy rivers fund - creation - appropriation 39‑22‑2404
Repeal of part 39‑22‑2901
Voluntary contribution designation - procedure 39‑22‑2902
Contributions credited to the Alzheimer’s Association fund - creation - appropriation 39‑22‑2903
Repeal of part 39‑22‑3001
Voluntary contribution designation - procedure 39‑22‑3002
Contributions credited to the military family relief fund - appropriation 39‑22‑3003
Repeal of part 39‑22‑3301
Legislative declaration 39‑22‑3302
Voluntary contribution designation - procedure 39‑22‑3303
Contributions credited to the Colorado cancer fund - creation - appropriation 39‑22‑3304
Repeal of part 39‑22‑3601
Legislative declaration 39‑22‑3602
Voluntary contribution designation - procedure 39‑22‑3603
Contributions credited to the Make-A-Wish Foundation of Colorado fund - creation - appropriation 39‑22‑3604
Repeal of part 39‑22‑3801
Legislative declaration 39‑22‑3802
Voluntary contribution designation - procedure 39‑22‑3803
Contributions credited to the unwanted horse fund - creation - appropriation 39‑22‑3804
Repeal of part 39‑22‑4301
Legislative declaration 39‑22‑4302
Voluntary contribution designation - procedure - effective date 39‑22‑4303
Contributions credited to the American Red Cross Colorado disaster response, readiness, and preparedness fund - creation - appropriation 39‑22‑4304
Repeal of part 39‑22‑4401
Legislative declaration 39‑22‑4402
Voluntary contribution designation - procedure - effective date 39‑22‑4403
Contributions credited to the Colorado for Healthy Landscapes fund - creation - appropriation 39‑22‑4404
Repeal of part 39‑22‑4501
Legislative declaration 39‑22‑4502
Voluntary contribution designation - procedure - effective date 39‑22‑4503
Contributions credited to the Habitat for Humanity of Colorado fund - creation - appropriation 39‑22‑4504
Repeal of part 39‑22‑4601
Legislative declaration 39‑22‑4602
Voluntary contribution designation - procedure - effective date 39‑22‑4603
Contributions credited to the Colorado Youth Conservation Corps fund - creation - appropriation 39‑22‑4604
Repeal of part 39‑22‑4701
Short title 39‑22‑4702
Legislative declaration 39‑22‑4703
Definitions 39‑22‑4704
First-time home buyer savings account 39‑22‑4705
Eligible expenses - penalties for other uses 39‑22‑4706
Forms 39‑22‑4707
Financial institutions 39‑22‑4801
Legislative declaration 39‑22‑4802
Voluntary contribution designation - procedure - effective date 39‑22‑4803
Contributions credited to the Urban Peak Housing and Support Services for Youth Experiencing Homelessness fund - creation - appropriation 39‑22‑4804
Repeal of part 39‑22‑4901
Legislative declaration 39‑22‑4902
Voluntary contribution designation - procedure - effective date 39‑22‑4903
Contributions credited to the family caregiver support fund - creation - appropriation 39‑22‑4904
Repeal of part 39‑22‑5001
Legislative declaration 39‑22‑5002
Voluntary contribution designation - procedure - effective date 39‑22‑5003
Contributions credited to the Young Americans Center for Financial Education fund - creation - appropriation 39‑22‑5004
Repeal of part 39‑22‑5101
Legislative declaration 39‑22‑5102
Voluntary contribution designation - procedure - effective date 39‑22‑5103
List of eligible charitable organizations 39‑22‑5104
Contributions credited to the donate to a Colorado nonprofit fund - creation - appropriation - distribution 39‑22‑5105
Initial funding 39‑22‑5201
Definitions 39‑22‑5202
Uninsured designation - required forms - rules 39‑22‑5301
Legislative declaration 39‑22‑5302
Voluntary contribution designation - procedure - effective date 39‑22‑5303
Contributions credited to Feeding Colorado fund - creation - appropriation 39‑22‑5304
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 39-22-559’s source at colorado​.gov