reglab/housing_qa huggingface dataset:
CO Code § 39-22-2103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 21 - Colorado Affordable Housing Tax Credit|§ 39-22-2103. Recapture

  As of the last day of any taxable year during the compliance period, if the amount of the qualified basis of a qualified development with respect to a taxpayer is less than the amount of the qualified basis as of the last day of the prior taxable year, then the amount of the taxpayer's state income tax liability for that taxable year shall be increased by the credit recapture amount.    For purposes of subsection (1) of this section, the credit recapture amount is an amount equal to the aggregate decrease in the credit allowed to the taxpayer pursuant to this part 21 for all prior taxable years that would have resulted if the accelerated portion of the credit allowable by reason of this part 21 were not allowed for all prior taxable years with respect to the reduced amount of qualified basis described in subsection (1) of this section.    For purposes of subsection (2) of this section, the accelerated portion of the credit for the prior taxable years with respect to any amount of qualified basis is the difference between:   The aggregate credit allowed pursuant to this part 21, notwithstanding this subsection (3), for the years with respect to such qualified basis; and    The aggregate credit that would be allowable pursuant to this part 21 for such years with respect to the qualified basis if the aggregate credit that would have been allowable, but for this subsection (3), for the entire compliance period were allowable ratably over fifteen years.       In the event that recapture of any credit is required in any tax year, the return submitted for that tax year to the department shall include the proportion of credit required to be recaptured, the identity of each taxpayer subject to the recapture, and the amount of credit previously allocated to such taxpayer.     History. Source: L. 2000: Entire part added, p. 878, § 1, effective August 2.
CO Code § 39-22-2104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 21 - Colorado Affordable Housing Tax Credit|§ 39-22-2104. Filing Requirements

 An owner of a qualified development to which a credit has been allocated and each qualified taxpayer to which such owner has allocated a portion of said credit, if any, shall file with their state income tax return a copy of the allocation certificate issued by the authority with respect to such development and a copy of the owner's certification to the department as to the allocation of the credit among the qualified taxpayers having ownership interests in such development.   History. Source: L. 2000: Entire part added, p. 879, § 1, effective August 2.
CO Code § 39-22-2105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 21 - Colorado Affordable Housing Tax Credit|§ 39-22-2105. Parallel Credits - Insurance Premium Taxes

  Any taxpayer who is subject to the tax on insurance premiums established by sections 10-3-209, 10-5-111, and 10-6-128 and who is therefore exempt from the payment of income tax and who is otherwise eligible to claim a credit pursuant to this part 21 may claim such credit and carry such credit forward against such insurance premium tax on its calendar quarter estimated tax payments made in accordance with section 10-3-209 to the same extent as the taxpayer would have been able to claim or carry forward such credit or refund against income tax. All other provisions of this part 21 with respect to the credit, including the amount, allocation, and recapture of the credit and the years for which the credit may be claimed shall apply to a credit claimed pursuant to this section.    For purposes of administering this section, any reference in this article to “income tax year” means calendar year.     History. Source: L. 2000: Entire part added, p. 879, § 1, effective August 2. L. 2020, 1st Ex. Sess.: (1) amended, (HB 20B-1006), ch. 5, p. 33, § 5, effective December 7.
CO Code § 39-22-2106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 21 - Colorado Affordable Housing Tax Credit|§ 39-22-2106. Rules

 The authority and the executive director of the department, in consultation with each other, shall promulgate rules necessary for their respective administration of this part 21. Rules of the executive director of the department shall be promulgated in accordance with article 4 of title 24, C.R.S. Rules of the authority shall be adopted pursuant to section 29-4-708 , C.R.S.   History. Source: L. 2000: Entire part added, p. 879, § 1, effective August 2.
CO Code § 39-22-2107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 21 - Colorado Affordable Housing Tax Credit|§ 39-22-2107. Compliance Monitoring

 The authority, in consultation with the department, shall monitor and oversee compliance with the provisions of this part 21 and shall report specific occurrences of noncompliance to the department.   History. Source: L. 2000: Entire part added, p. 879, § 1, effective August 2.
CO Code § 39-22-2108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 21 - Colorado Affordable Housing Tax Credit|§ 39-22-2108. Report to the General Assembly

  For each allocation year, the authority shall, by December 31 of that year, provide a written report to the general assembly and shall further make the report available to the public. With respect to allocated state affordable housing tax credits under section 39-22-2102, the report must:   Specify the number of qualified developments that have been allocated such tax credits during the allocation year and the total number of units supported by each development;    Describe each qualified development that has been allocated such credits including, without limitation, the geographic location of the development, the household type and any specific demographic information available about residents intended to be served by the development, the income levels intended to be served by the development, and the rents or set-asides authorized for each development; and    Provide housing market and demographic information that demonstrates how the qualified developments supported by the tax credits are addressing the need for affordable housing within the communities they are intended to serve as well as information about any remaining disparities in the affordability of housing within those communities.        History. Source: L. 2014: Entire section added, (HB 14-1017), ch. 277, p. 1126, § 5, effective May 29. L. 2018: IP(1) amended, (SB 18-007), ch. 228, p. 1440, § 3, effective May 22.
CO Code § 39-22-2201 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 22 - Pet Overpopulation Fund Voluntary Contribution|§ 39-22-2201. Voluntary Contribution Designation - Procedure

 For income tax years commencing on or after January 1, 2010, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the taxpayer wishes to make to the pet overpopulation fund created in section 35-80-116.5 (5) .   History. Source: L. 2004: Entire part RC&RE, p. 1894, § 3, effective June 4. L. 2007: Entire section amended, p. 361, § 1, effective August 3. L. 2010: Entire section amended, (SB 10-172), ch. 186, p. 671, § 3, effective August 11. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1169, § 6, effective September 14.
CO Code § 39-22-2202 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 22 - Pet Overpopulation Fund Voluntary Contribution|§ 39-22-2202. Contributions Credited to the Fund - Administration - Transfer

 The department of revenue shall determine annually the total amount designated pursuant to section 39-22-2201 and shall report the amount to the state treasurer, who shall credit such amount to the pet overpopulation fund created in section 35-80-116.5 (5) , C.R.S. The general assembly shall appropriate annually from the pet overpopulation fund to the department the department's costs of administering the moneys designated as contributions to the fund. After subtracting the appropriation to the department, all designated moneys in the fund are hereby continuously appropriated for the purposes of this part 22. At the end of each fiscal year, the state treasurer shall transfer all designated moneys in the fund and all interest earned through the investment of fund moneys, after subtracting the appropriation to the department, as specified in section 35-80-116.5 (5) (b), C.R.S.   History. Source: L. 2004: Entire part RC&RE, p. 1895, § 3, effective June 4.
CO Code § 39-22-2203 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 22 - Pet Overpopulation Fund Voluntary Contribution|§ 39-22-2203. Repeal of Part

 This part 22 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the pet overpopulation fund voluntary contribution will no longer appear on the individual income tax return form due to a failure to meet the requirements of section 39-22-1001 (5)(a) .   History. Source: L. 2004: Entire part RC&RE, p. 1895, § 3, effective June 4. L. 2005: Entire section amended, p. 739, § 2, effective August 8. L. 2007: Entire section amended, p. 361, § 2, effective August 3. L. 2010: Entire section amended,(SB 10-172), ch. 186, p. 672, § 4, effective August 11. L. 2020: Entire section amended,(SB 20-208), ch. 243, p. 1169, § 7, effective September 14.    Editor's note:   The revisor of statutes received the written certification referred to in this section on November 1, 2020.
CO Code § 39-22-2401 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 24 - Colorado Healthy Rivers Fund Voluntary Contribution|§ 39-22-2401. Legislative Declaration

 The general assembly hereby finds and declares that the natural heritage and quality of life in Colorado are of fundamental importance to the citizens of the state, and the protection of this natural heritage and quality of life are essential to sustainable economic development in the state. The general assembly further finds and declares that locally based watershed groups have emerged around the state over the past decade that are committed to collaborative approaches to the restoration and protection of lands and natural resources within Colorado's watersheds in concert with economic development. The general assembly recognizes that the Colorado watershed assembly, a nonprofit corporation, serves as a state-level umbrella organization for such local groups. The general assembly further recognizes that the citizens of Colorado may be willing to provide funds to assist in the restoration and protection of lands and natural resources within watersheds in the state. It is therefore the intent of the general assembly enacting this part 24 to provide Colorado citizens the opportunity to support local watershed efforts by allowing citizens to make a voluntary contribution on their state income tax returns for such purpose.   History. Source: L. 2002: Entire part added, p. 1096, § 1, effective August 7.
CO Code § 39-22-2402 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 24 - Colorado Healthy Rivers Fund Voluntary Contribution|§ 39-22-2402. Voluntary Contribution Designation - Procedure

 For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Colorado healthy rivers fund created in section 39-22-2403 .   History. Source: L. 2002: Entire part added, p. 1097, § 1, effective August 7. L. 2005: Entire section amended, p. 666, § 1, effective June 1. L. 2008: Entire section amended, p. 1548, § 1, effective August 5. L. 2011: Entire section amended, (HB 11-1177), ch. 50, p. 131, § 1, effective August 10. L. 2015: Entire section amended, (HB 15-1252), ch. 303, p. 1247, § 1, effective August 5. L. 2016: Entire section amended, (HB 16-1297), ch. 92, p. 258, § 2, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 223, § 2, effective September 7.
CO Code § 39-22-2403 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 24 - Colorado Healthy Rivers Fund Voluntary Contribution|§ 39-22-2403. Contributions Credited to Colorado Healthy Rivers Fund - Creation - Appropriation

  The department of revenue shall determine annually the total amount designated pursuant to section 39-22-2402 and shall report such amount to the state treasurer and to the general assembly. The state treasurer shall credit such amount to the Colorado healthy rivers fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.      The general assembly shall appropriate annually from the Colorado healthy rivers fund to the department of revenue its costs of administering money designated as contributions to the fund.    All money remaining in the fund at the end of a fiscal year, after subtracting the appropriation to the department, shall be transferred to the Colorado water conservation board in the department of natural resources. Two designees of the board, in cooperation with two designees of the water quality control commission in the department of public health and environment and upon consultation with the Colorado watershed assembly, shall administer the money in accordance with subsection (3) of this section. Money in the fund may be used to cover all reasonable costs incurred in administering the fund. The money transferred to the Colorado water conservation board pursuant to this subsection (2)(b) is continuously appropriated to the board for the purposes specified in subsection (3) of this section.       The water quality control commission and the Colorado water conservation board shall use the moneys transferred pursuant to subsection (2) of this section to award grants, on a competitive basis and in a manner to be determined jointly by such commission and board, to any qualified resident of Colorado to work toward the restoration and protection of land and natural resources within watersheds in Colorado. Qualifications for such grants shall be determined jointly by the commission and the board in cooperation with the Colorado watershed assembly.    Moneys granted pursuant to subsection (3) of this section shall not be used for lobbying or for any other political purpose, the costs of litigation, or to remove any diversion or improvement structure.      History. Source: L. 2002: Entire part added, p. 1097, § 1, effective August 7. L. 2008: (1) and (2) amended, p. 1548, § 2, effective August 5. L. 2018: (2) amended, (SB 18-218), ch. 336, p. 2019, § 27, effective May 30.
CO Code § 39-22-2404 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 24 - Colorado Healthy Rivers Fund Voluntary Contribution|§ 39-22-2404. Repeal of Part

 This part 24 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the Colorado healthy rivers fund voluntary contribution will no longer appear on the individual income tax return form due to a failure to meet the requirements of section 39-22-1001 (5)(a) .   History. Source: L. 2016: Entire section added, (HB 16-1297), ch. 92, p. 259, § 3, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 223, § 3, effective September 7.
CO Code § 39-22-2901 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 29 - Alzheimer's Association Voluntary Contribution|§ 39-22-2901. Voluntary Contribution Designation - Procedure

 For income tax years that commence on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Alzheimer's Association fund created in section 39-22-2902 .   History. Source: L. 2005: Entire part added, p. 496, § 2, effective May 12. L. 2008: Entire section amended, p. 52, § 2, effective August 5. L. 2011: Entire section amended,(HB 11-1028), ch. 16, p. 44, § 2, effective August 10. L. 2016: Entire section amended,(HB 16-1297), ch. 92, p. 259, § 4, effective April 14. L. 2021: Entire section amended,(SB 21-145), ch. 53, p. 223, § 4, effective September 7.    Cross references:    For the legislative declaration in the 2008 act amending this section, see section 1 of chapter 24, Session Laws of Colorado 2008.    For the legislative declaration in the 2011 act amending this section, see section 1 of chapter 16, Session Laws of Colorado 2011.
CO Code § 39-22-2902 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 29 - Alzheimer's Association Voluntary Contribution|§ 39-22-2902. Contributions Credited to the Alzheimer's Association Fund - Creation - Appropriation

  The department of revenue shall determine annually the total amount designated pursuant to section 39-22-2901 and shall report such amount to the state treasurer and to the general assembly. The state treasurer shall credit such amount to the Alzheimer's Association fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.    The general assembly shall appropriate annually from the Alzheimer's Association fund to the department of revenue its costs of administering moneys designated as contributions to the fund. All moneys remaining in the fund at the end of a fiscal year, after subtracting the appropriation to the department, shall be transferred to the Alzheimer's Association Colorado chapter, a Colorado nonprofit agency. The Alzheimer's Association Colorado chapter shall administer such moneys in furtherance of the work of the association in providing family support services and caregiver education.     History. Source: L. 2005: Entire part added, p. 496, § 2, effective May 12.
CO Code § 39-22-2903 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 29 - Alzheimer's Association Voluntary Contribution|§ 39-22-2903. Repeal of Part

 This part 29 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the Alzheimer's Association fund voluntary contribution will no longer appear on the individual income tax return form due to a failure to meet the requirements of section 39-22-1001 (5)(a) .   History. Source: L. 2005: Entire part added, p. 496, § 2, effective May 12. L. 2008: Entire section amended, p. 52, § 3, effective August 5. L. 2011: Entire section amended,(HB 11-1028), ch. 16, p. 44, § 3, effective August 10. L. 2016: Entire section amended,(HB 16-1297), ch. 92, p. 259, § 5, effective April 14. L. 2021: Entire section amended,(SB 21-145), ch. 53, p. 223, § 5, effective September 7.    Cross references:    For the legislative declaration in the 2008 act amending this section, see section 1 of chapter 24, Session Laws of Colorado 2008.    For the legislative declaration in the 2011 act amending this section, see section 1 of chapter 16, Session Laws of Colorado 2011.
CO Code § 39-22-3001 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 30 - Military Family Relief Voluntary Contribution|§ 39-22-3001. Voluntary Contribution Designation - Procedure

 For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the military family relief fund created in section 28-3-1502 .   History. Source: L. 2005: Entire part added, p. 654, § 2, effective May 27. L. 2008: Entire section amended, p. 54, § 1, effective August 5. L. 2011: Entire section amended, (HB 11-1037), ch. 7, p. 14, § 1, effective August 10. L. 2016: Entire section amended, (HB 16-1349), ch. 219, p. 835, § 1, effective August 10. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 223, § 6, effective September 7.
CO Code § 39-22-3002 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 30 - Military Family Relief Voluntary Contribution|§ 39-22-3002. Contributions Credited to the Military Family Relief Fund - Appropriation

  The department of revenue shall determine annually the total amount designated pursuant to section 39-22-3001 and shall report such amount to the state treasurer, the adjutant general, and the house and senate state, veterans and military affairs committees. The state treasurer shall credit such amount to the military family relief fund.    The general assembly shall appropriate annually from the military family relief fund to the department of revenue its costs of administering moneys designated as contributions to the fund.     History. Source: L. 2005: Entire part added, p. 654, § 2, effective May 27.
CO Code § 39-22-3003 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 30 - Military Family Relief Voluntary Contribution|§ 39-22-3003. Repeal of Part

 This part 30 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the military family relief fund voluntary contribution will no longer appear on the individual income tax return form due to a failure to meet the requirements of section 39-22-1001 (5)(a) .   History. Source: L. 2005: Entire part added, p. 654, § 2, effective May 27. L. 2008: Entire section amended, p. 54, § 2, effective August 5. L. 2011: Entire section amended, (HB 11-1037), ch. 7, p. 14, § 2, effective August 10. L. 2016: Entire section amended, (HB 16-1349), ch. 219, p. 835, § 2, effective August 10. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 224, § 7, effective September 7.
CO Code § 39-22-3101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 31 - Colorado Easter Seals Voluntary Contribution|§ 39-22-3101. To 39-22-3104.(repealed)

 Editor's note:    This part 31 was added in 2006. For amendments to this part 31 prior to its repeal in 2013, consult the 2012 Colorado Revised Statutes and the Colorado statutory research explanatory note beginning on page vii in the front of this volume.    Section 39-22-3104 provided for the repeal of this part 31, effective January 1, 2013. (SeeL. 2009, p. 148.)