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Colorado Revised Statutes (C.R.S.)

Part 5

Special Rules

39-22-501Taxation of regulated investment companies.39-22-502Adjustment to basis of shares of regulated investment company. (Repealed)39-22-503Taxation of real estate investment trusts - definitions.39-22-504Net operating losses.39-22-504.5Short title.39-22-504.6Definitions.39-22-504.7Medical savings accounts - establishment - contributions - distributions - restrictions - taxation - portability - repeal.39-22-505Oil and gas producers. (Repealed)39-22-506Tentative carry-back adjustment - application - allowance. (Repealed)39-22-507Credits against tax - employer expenses - work incentive programs. (Repealed)39-22-507.5Credits against tax - investment in certain property - repeal.39-22-507.6Credits against corporate tax - investment in certain property - repeal.39-22-508Credit for property taxes attributable to pollution control property. (Repealed)39-22-508.1Short title. (Repealed)39-22-508.2Definitions - construction of terms. (Repealed)39-22-508.3Special credit available - new business facility - new employees. (Repealed)39-22-508.4Election to defer commencement of credit. (Repealed)39-22-508.5Effect of transfers of new business facilities. (Repealed)39-22-508.6Effect of termination of enterprise or facility. (Repealed)39-22-508.7Effective date - termination date. (Repealed)39-22-509Credit against tax - employer expenditures for alternative transportation options for employees - legislative declaration - definitions - repeal.39-22-510State-employed chaplains - designation of rental allowance. (Repealed)39-22-511Credit against Colorado income taxes based on cost of certificate purchased by persons in the business of the transportation of ashes, trash, or other discarded materials. (Repealed)39-22-512Commercial, industrial, and agricultural energy credit. (Repealed)39-22-513Credit to lending institutions for making residential energy-related loans. (Repealed)39-22-514Tax credit for qualified costs incurred in preservation of historic properties.39-22-514.5Tax credit for qualified costs incurred in preservation of historic structures - commercial historic preservation tax credit program cash fund - tax preference performance statement - legislative declaration - short title - definitions.39-22-515Tax credit for qualified equipment utilizing postconsumer waste. (Repealed)39-22-516Tax credit for purchase of vehicles using alternative fuels - repeal. (Repealed)39-22-516.5Tax credit for innovative motor vehicles - repeal. (Repealed)39-22-516.7Tax credit for innovative motor vehicles - tax preference performance statement - legislative declaration - definitions - repeal.39-22-516.8Tax credit for innovative trucks - tax preference performance statement - legislative declaration - definitions - repeal.39-22-517Tax credit for child care center investments - repeal.39-22-518Tax modification for net capital gains - definitions - repeal.39-22-519Tax credit for book value of certificate for carriers of sludge - repeal. (Repealed)39-22-520Credit against tax - investment in school-to-career program - definitions - repeal.39-22-521Credits against tax - employer expenses - public assistance recipients - repeal.39-22-522Credit against tax - conservation easements - definitions - repeal.39-22-522.5Conservation easement tax credits - dispute resolution - legislative declaration.39-22-523Credit against tax - contributions to high technology scholarship program - mechanism to refund excess state revenues. (Repealed)39-22-524Tax credit for individuals contributing matching funds for individual development accounts - repeal. (Repealed)39-22-525Contributions to Colorado institute of technology - credit against tax. (Repealed)39-22-526Credit for environmental remediation of contaminated land - legislative declaration - definition - repeal.39-22-527Agricultural value-added tax credit. (Repealed)39-22-528Tax credit for participation in agriculture value-added cash fund. (Repealed)39-22-529Business expense deduction - labor services - unauthorized alien - definitions.39-22-530Credit for employers that hire persons with intellectual and developmental disabilities - definitions. (Repealed)39-22-531Colorado job growth incentive tax credit - rules - definitions - repeal.39-22-532Advanced industry investment tax credit - definitions.39-22-533Instream flow incentive tax credit for water rights holders - rules - definitions - repeal. (Repealed)39-22-534Credit for estate taxes paid - agricultural land - recapture - definitions. (Repealed)39-22-535Credit for purchase of uniquely valuable motor vehicle registration numbers - repeal.39-22-536Credit for food contributed to hunger-relief charitable organizations - definitions - repeal. (Repealed)39-22-537Credit for personal property taxes paid - legislative declaration - definitions - repeal. (Repealed)39-22-537.5Credit for personal property taxes paid - legislative declaration - definitions - repeal.39-22-538Credit for health-care preceptors working in health professional shortage areas - legislative declaration - definitions.39-22-539Credit for employer contributions to employee 529 qualified state tuition programs - legislative declaration - definitions - repeal.39-22-540Credit - organ donor - leave of absence period - legislative declaration - definitions.39-22-541Credit for retrofitting a residence to increase a residence's visitability - tax preference performance statement - legislative declaration - definitions - repeal.39-22-542Employee ownership tax credit - definitions - legislative declaration - repeal.39-22-542.5Tax credit for new employee-owned businesses - employee ownership cash fund - tax preference performance statement - legislative declaration - definitions - repeal.39-22-543Credit for wildfire hazard mitigation expenses - legislative declaration - definitions - repeal.39-22-544Credit against tax - qualifying seniors - creation - legislative declaration - definitions - repeal.39-22-545Credit against tax - heat pump systems - heat pump water heaters - tax preference performance statement - legislative declaration - definitions - repeal.39-22-546Credit against tax - residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal.39-22-547Early childhood educator income tax credit - tax preference performance statement - legislative declaration - definitions - repeal.39-22-548Colorado homeless contribution tax credit - legislative declaration - definitions - repeal.39-22-549Credit 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.39-22-550Tax credit for reducing emissions from certain lawn equipment - tax preference performance statement - legislative declaration - definitions - report - repeal.39-22-551Industrial clean energy tax credit - tax preference performance statement - definitions - report - repeal.39-22-552Tax credit for expenditures made in connection with a geothermal energy project - tax preference performance statement - legislative declaration - definitions - repeal.39-22-553Geothermal electricity generation production tax credit - tax preference performance statement - legislative declaration - definitions - repeal.39-22-554Heat pump technology and thermal energy network tax credit - tax preference performance statement - legislative declaration - definitions - repeal.39-22-555Electric bicycle tax credit - tax preference performance statement - legislative declaration - definitions - repeal.39-22-556Tax credit for sustainable aviation fuel production facility - tax preference performance statement - legislative declaration - definitions - repeal.39-22-557Clean hydrogen tax credit - qualified uses - tax preference performance statement - definitions - legislative declaration - repeal.39-22-558Tax credit for employer's contribution to employee for eligible expenses in connection with a qualifying home purchase - tax preference performance statement - legislative declaration - definitions - repeal.39-22-559Film incentive tax credit - tax preference performance statement - review - legislative declaration - definitions - repeal.39-22-560Tax credit for certification of aircraft to use unleaded aviation gasoline - tax preference performance statement - review - legislative declaration - definitions - repeal.39-22-561Agricultural stewardship tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal.39-22-562Apprenticeship tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal.39-22-563Tax credit for freight rail use - tax preference performance statement - legislative declaration - definitions - repeal.39-22-564New railroad operator tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal.39-22-565Workforce shortage tax credit - tax preference performance statement - report - legislative declaration - definitions - repeal.39-22-566Qualified care worker tax credit - tax preference performance statement - legislative declaration - definitions - repeal.39-22-567Tax credit for investments in fixed capital assets for a shared quantum facility - tax preference performance statement - legislative declaration - definitions - report - repeal.39-22-568Quantum business loan loss reserve income tax credit - tax preference performance statement - cash fund - legislative declaration - definitions - report - repeal.39-22-569Community revitalization tax credit - community revitalization tax credit program cash fund - tax preference performance statement - legislative declaration - definitions - report - repeal.39-22-570Tuition and fee tax incentive for qualifying students - tax preference performance statement - report - legislative declaration - definitions - repeal.39-22-571Film festival incentive tax credit - tax preference performance statement - legislative declaration - definitions - repeal.