Part 5 - SPECIAL RULES

Section 39-22-501 - Taxation of regulated investment companies
Section 39-22-502 - [Repealed]
Section 39-22-503 - Taxation of real estate investment trusts - definitions
Section 39-22-504 - Net operating losses
Section 39-22-504.5 - Short title
Section 39-22-504.6 - Definitions
Section 39-22-504.7 - Medical savings accounts - establishment - contributions - distributions - restrictions - taxation - portability
Section 39-22-505 - [Repealed]
Section 39-22-506 - [Repealed]
Section 39-22-507 - [Repealed]
Section 39-22-507.5 - Credits against tax - investment in certain property - repeal
Section 39-22-507.6 - Credits against corporate tax - investment in certain property - repeal
Section 39-22-508 - [Repealed]
Section 39-22-508.1 - [Repealed]
Section 39-22-508.2 - [Repealed]
Section 39-22-508.3 - [Repealed]
Section 39-22-508.4 - [Repealed]
Section 39-22-508.5 - [Repealed]
Section 39-22-508.6 - [Repealed]
Section 39-22-508.7 - [Repealed]
Section 39-22-509 - Credit against tax - employer expenditures for alternative transportation options for employees - legislative declaration - definitions - repeal
Section 39-22-510 - [Repealed]
Section 39-22-511 - [Repealed]
Section 39-22-512 - [Repealed]
Section 39-22-513 - [Repealed]
Section 39-22-514 - Tax credit for qualified costs incurred in preservation of historic properties
Section 39-22-514.5 - Tax credit for qualified costs incurred in preservation of historic structures - short title - definitions
Section 39-22-515 - [Repealed]
Section 39-22-516 - [Repealed]
Section 39-22-516.5 - [Repealed]
Section 39-22-516.7 - Tax credit for innovative motor vehicles - tax preference performance statement - definitions - repeal
Section 39-22-516.8 - Tax credit for innovative trucks - tax preference performance statement - definitions - repeal
Section 39-22-517 - Tax credit for child care center investments
Section 39-22-518 - Tax modification for net capital gains - definitions - repeal
Section 39-22-519 - [Repealed]
Section 39-22-520 - [Repealed 12/31/2034] Credit against tax - investment in school-to-career program - definitions - repeal
Section 39-22-521 - Credits against tax - employer expenses - public assistance recipients
Section 39-22-522 - Credit against tax - conservation easements - definition
Section 39-22-522.5 - Conservation easement tax credits - dispute resolution - legislative declaration
Section 39-22-523 - [Repealed]
Section 39-22-524 - [Repealed]
Section 39-22-525 - [Repealed]
Section 39-22-526 - Credit for environmental remediation of contaminated land - legislative declaration - definition - repeal
Section 39-22-527 - [Repealed]
Section 39-22-528 - [Repealed]
Section 39-22-529 - Business expense deduction - labor services - unauthorized alien - definitions
Section 39-22-530 - [Repealed]
Section 39-22-531 - Colorado job growth incentive tax credit - rules - definitions - repeal
Section 39-22-532 - Advanced industry investment tax credit - definitions
Section 39-22-533 - Instream flow incentive tax credit for water rights holders - rules - definitions - repeal
Section 39-22-534 - [Repealed]
Section 39-22-535 - Credit for purchase of uniquely valuable motor vehicle registration numbers
Section 39-22-536 - Credit for food contributed to hunger-relief charitable organizations - definitions - repeal
Section 39-22-537 - [Repealed]
Section 39-22-537.5 - Credit for personal property taxes paid - legislative declaration - definitions - repeal
Section 39-22-538 - Credit for health-care preceptors working in health professional shortage areas - legislative declaration - definitions
Section 39-22-539 - Credit for employer contributions to employee 529 qualified state tuition programs - legislative declaration - definitions - repeal
Section 39-22-540 - Credit - organ donor - leave of absence period - legislative declaration - definitions
Section 39-22-541 - Credit for retrofitting a residence to increase a residence's visitability - tax preference performance statement - legislative declaration - definitions - repeal
Section 39-22-542 - Tax credit for conversion costs for employee business ownership - definitions - declaration - repeal
Section 39-22-543 - Credit for wildfire hazard mitigation expenses - legislative declaration - definitions - repeal
Section 39-22-544 - Credit against tax - qualifying seniors - creation - legislative declaration - definitions
Section 39-22-545 - Credit against tax - heat pump systems - heat pump water heaters - tax preference performance statement - legislative declaration - definitions - repeal
Section 39-22-546 - Credit against tax - residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal
Section 39-22-547 - [Repealed Effective 12/31/2030] Early childhood educator income tax credit - tax preference performance statement - legislative declaration - definitions - repeal
Section 39-22-548 - [Repealed Effective 12/31/2040] Colorado homeless contribution tax credit - legislative declaration - definitions - repeal
Section 39-22-549 - [Repealed Effective 12/31/2035] 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
Section 39-22-550 - [Repealed Effective 12/31/2033] Tax credit for reducing emissions from certain lawn equipment - tax preference performance statement - legislative declaration - definitions - report - repeal
Section 39-22-551 - [Repealed Effective 12/31/2038] Industrial clean energy tax credit - tax preference performance statement - definitions - report - repeal
Section 39-22-552 - [Repealed Effective 12/31/2038] Tax credit for expenditures made in connection with a geothermal energy project - tax preference performance statement - definitions - repeal
Section 39-22-553 - [Repealed Effective 12/31/2038] Geothermal electricity generation production tax credit - tax preference performance statement - definitions - repeal
Section 39-22-554 - [Repealed Effective 12/31/2038] Heat pump technology and thermal energy network tax credit - tax preference performance statement - definitions - repeal
Section 39-22-555 - [Repealed Effective 12/31/2038] Electric bicycle tax credit - tax preference performance statement - definitions - repeal
Section 39-22-556 - [Repealed Effective 12/31/2038] Tax credit for sustainable aviation fuel production facility - tax preference performance statement - definitions - repeal
Section 39-22-557 - [Repealed Effective 12/31/2036] Clean hydrogen tax credit - qualified uses - tax preference performance statement - definitions - legislative declaration - repeal
Section 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
Section 39-22-559 - [Repealed Effective 12/31/2034] Film incentive tax credit - tax preference performance statement - review - legislative declaration - definitions - repeal
Section 39-22-560 - [Repealed Effective 12/31/2039] Tax credit for certification of aircraft to use unleaded aviation gasoline - tax preference performance statement - review - legislative declaration - definitions - repeal
Section 39-22-562 - [Repealed 12/31/2037] Apprenticeship tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal
Section 39-22-567 - Tax credit for investments in fixed capital assets for a shared quantum facility - tax preference performance statement - definitions - repeal
Section 39-22-568 - Quantum business loan loss reserve income tax credit - tax preference performance statement - definitions - repeal
Section 39-22-569 - Community revitalization tax credit - community revitalization tax credit program cash fund - tax preference performance statement - legislative declaration - definitions - repeal