Colorado Statutes
§ 39-22-104.5 — Pretax payments - catastrophic health insurance - repeal
Colorado § 39-22-104.5
This text of Colorado § 39-22-104.5 (Pretax payments - catastrophic health insurance - repeal) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Colo. Rev. Stat. § 39-22-104.5 (2026).
Text
(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(2)This section is repealed, effective December 31, 2028.
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Legislative History
Source: L. 94: Entire section added, p. 745, � 2, effective January 1, 1995;
entire section amended, p. 1651, � 97, effective January 1, 1995. L. 2013: Entire
section amended, (HB 13-1266), ch. 217, p. 994, � 69, effective May 13. L. 2024: Entire section amended, (HB 24-1036), ch. 373, p. 2525, � 3, effective August 7.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-22-104.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-22-104.5.