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Current as of January 01, 2022 | Updated by FindLaw Staff
(1) For income tax years commencing on or after January 1, 1995, and prior to January 1, 2025, 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, are excluded from the individual's federal taxable income for purposes of the state income tax imposed by section 39-22-104.
(2) This section is repealed, effective December 31, 2028.
Cite this article: FindLaw.com - Colorado Revised Statutes Title 39. Taxation § 39-22-104.5. Pretax payments--catastrophic health insurance--repeal - last updated January 01, 2022 | https://codes.findlaw.com/co/title-39-taxation/co-rev-st-sect-39-22-104-5/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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