New and Revised Publications

Individual Income Tax Guide – This guide was revised to reflect a variety of legislative changes: Overtime Compensation Deduction Addback (for tax year 2026) – House Bill 25-1296 Standard or Itemized Federal Deduction Addback (for tax year 2026) – Proposition MM Segal AmeriCorps Education Award Subtraction (for tax year 2026) – House Bill 24-1240 First Responder Death Benefit Subtraction (for tax year 2026) – Senate Bill 25-310 Repeal of various subtractions – House Bill 24-1036

Income Tax Topics: Child and Dependent Care Expenses Credit and Income Tax Topics: Low-Income Child Care Expenses Credit – These two publications were revised to reflect changes made by House Bill 24-1134 for tax year 2026 to repeal the Low-Income Child Care Expenses Credit and modify the Child and Dependent Care Expenses Credit to eliminate restrictions on the credit based on the amount of federal tax liability the taxpayer has.

Income Tax Topics: Child Tax Credit and Income Tax Topics: Family Affordability Tax Credit – These two publications were revised to reflect inflation adjustments to credit amounts and income thresholds.

Withholding Tax Guide – This publication was revised to provide guidance regarding withholding requirements for overtime compensation that is deductible for federal tax purposes but subject to Colorado tax and to reflect the elimination of the withholding exemption for nonresident disaster related workers.

Fuel Tax Guide – This publication was revised to make numerous minor updates and to incorporate content from our existing publication Fuel Tax Restructuring Under HB21-1322, which has been discontinued.

Cigarette Tax Guide , Tobacco Products Tax Guide , and Nicotine Products Tax Guide – These publications were revised to make numerous minor updates.