Colorado § 39-22-104.6 Pretax payments - medical savings accounts - repeal

Colorado Statutes

§ 39-22-104.6 — Pretax payments - medical savings accounts - repeal

Colorado § 39-22-104.6

Title 39Taxation

Art.Income Tax

This text of Colorado § 39-22-104.6 (Pretax payments - medical savings accounts - 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. § 39-22-104.6 (2026).

Text

(1)Prior to January 1, 2025, to the extent a taxpayer is not otherwise claiming deductions on federal income tax returns for contributions to medical savings accounts, amounts withheld from an individual's wages which are contributed to such individual's medical savings account, pursuant to section 39-22-504.7, are excluded from an 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(2)This section is repealed, effective December 31, 2028.

Free access — add to your briefcase to read the full text and ask questions with AI

(1)
Prior to January 1, 2025, to the extent a taxpayer is not otherwise claiming
deductions on federal income tax returns for contributions to medical savings
accounts, amounts withheld from an individual's wages which are contributed to
such individual's medical savings account, pursuant to section 39-22-504.7, are
excluded from an 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(2) This section is repealed, effective December 31, 2028.

Legislative History

Source: L. 94: Entire section added, p. 745, � 4, effective January 1, 1995. L. 97: Entire section amended, p. 643, � 10, effective May 1. L. 2024: Entire section amended, (HB 24-1036), ch. 373, p. 2526, � 8, effective August 7.