Colo. Rev. Stat. § 39-22-104.5

Current through Acts effective through 7/1/2024 of the 2024 Legislative Session

Section 39-22-104.5 - Pretax payments - catastrophic health insurance

For income tax years commencing on or after January 1, 1995, amounts withheld from an individual's wages that are used to pay for catastrophic health insurance pursuant to and within the limitations prescribed by section 10-16-116, C.R.S., are excluded from the individual's federal taxable income for purposes of the state income tax imposed by section 39-22-104.

C.R.S. § 39-22-104.5

L. 94: Entire section added, p. 745, § 2, effective 1/1/1995; entire section amended, p. 1651, § 97, effective 1/1/1995. L. 2013: Entire section amended, (HB 13-1266), ch. 217, p. 994, § 69, effective May 13.

For other provisions concerning adjustments to federal taxable income, see § 39-22-104 .