Taxation Division Docket 2026-00486 Proposed Rule

co-co-2026-00486: INCOME TAX

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Summary

The purposes of this amendment are to conform the rule to legislative changes and to make grammatical and stylistic changes to improve the clarity and readability of the rule. House Bill 24-1134 made explicit that the Colorado child and dependent care expenses credit in section 39-21-119, C.R.S., is based on the federal child and dependent care expenses credit that is allowed pursuant to Section 21 of the Internal Revenue Code. For tax years beginning on and after January 1, 2026, the bill also disregards the limitation imposed by Section 26 of the Internal Revenue Code

The agency’s own summary, as published.

The rule, in full

354 words as published, October 13, 2026. View the original →

Code of Colorado Regulations eDocket Skip to content  |  About Secretary Griswold  |  Español   Home  Colorado Revised Statutes  Search  Browse  Colorado Register  eDocket  Log in  Contact Us Code of Colorado Regulations eDocket Official Publication of the State Administrative Rules (24-4-103(11) C.R.S.) Details of Tracking Number   2026-00486 Filing pending. Attachments will be available for download after they are approved for accessibility. CCR details Tracking Number 2026-00486 Type of Filing Permanent Rule Department 200 Department of Revenue Agency 201 Taxation Division CCR Number 1 CCR 201-2 CCR Title INCOME TAX Proposed rule Notice Filed with SOS 10/13/2026 Rule ProposedRuleAttach2026-00486.docx Additional Information AddInfoAttach2026-00486.docx Statutory Authority The statutory bases for this rule are sections 39-21-112(1) and 39-22-119, C.R.S. Description of Subjects/Issues The purposes of this amendment are to conform the rule to legislative changes and to make grammatical and stylistic changes to improve the clarity and readability of the rule. House Bill 24-1134 made explicit that the Colorado child and dependent care expenses credit in section 39-21-119, C.R.S., is based on the federal child and dependent care expenses credit that is allowed pursuant to Section 21 of the Internal Revenue Code. For tax years beginning on and after January 1, 2026, the bill also disregards the limitation imposed by Section 26 of the Internal Revenue Code Comments The Department encourages the public to participate through video conference because of additional participation features it provides. Participants are welcome to use a webcam to appear by video but may also leave their video camera off. If you would like to virtually attend the rulemaking hearing, please register to participate virtually using this link: https://us02web.zoom.us/meeting/register/htZepATmQUeAjhigOINFTg Parties wishing to attend or participate by teleconference should connect as follows: Phone Number: 1 (669) 900-6833 Meeting ID: 810 9200 1958 Submitted in response to issues raised by COLS/OLLS? Is this rule adopted in response to recent legislation? Hearing Date 11/17/2026 Hearing Time 10:00 AM Hearing Location Virtual Hearing - See Comments Contact Name Josh Pens Contact Title Director Contact Telephone 3038665627 Contact email dor_taxrules@state.co.us Adopted rule Adopted Rules Redline AGO requested date          Terms & conditions | Accessibility statement | Browser compatibility

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