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Tax Expenditure Evaluation

Colorado Net Operating Loss Deduction for C-Corporations

Subject
Fiscal Policy & Taxes
Published
07/15/2019

Report No. 2019-TE16

The Colorado Senate and House of Representatives will not convene on Monday, January 20, 2025 in observance of Dr. Martin Luther King Jr. day.

The effective date for bills enacted without a safety clause is August 6, 2025, if the General Assembly adjourns sine die on May 7, 2025 (unless otherwise specified). Details