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CODE OF COLORADO REGULATIONS 10 CCR 2505-10 8.100 Medical Services Board

95 The incorporation of 42 C.F.R. § 435.603(e) (2012) excludes later amendments to, or editions of, the referenced material. Pursuant to § 24-4-103(12.5), C.R.S., the Department maintains copies of this incorporated text in its entirety, available for public inspection during regular business hours at: Colorado Department of Health Care Policy and Financing, 1570 Grant Street, Denver, CO 80203. Certified copies of incorporated materials are provided at cost upon request. e. Allowable Deductions: For an in-depth treatment of allowable deductions from gross income, refer to 26 U.S.C. 62, which is hereby incorporated by reference. The incorporation of 26 U.S.C. 62 (2014) excludes later amendments to, or editions of, the referenced material. Pursuant to § 24- 4-103(12.5), C.R.S., the Department maintains copies of this incorporated text in its entirety, available for public inspection during regular business hours at: Colorado Department of Health Care Policy and Financing, 1570 Grant Street, Denver CO 80203. Certified copies of incorporated materials are provided at cost upon request. The following deductions may be subtracted from an individual’s taxable gross income, in order to calculate the Adjusted Gross Income (AGI) including (but not limited to): i) Student loan interest deductions; ii) Certain Self- employment expenses SEP, SIMPLE and qualified plans, and health insurance deductions; iii) Deductible part of self-employment tax; iv) Health savings account deduction; v) Certain business expenses of reservists, performing artist, and fee- basis government officials; vi) Reimbursed expenses of employees;