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us-co/statute/39/39-22-104.5 — Pretax payments - catastrophic health insurance - repeal · Axiom

Pretax payments - catastrophic health insurance - repeal

1 rule

(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(2) This section is repealed, effective December 31, 2028.

in view

Whole section

Encodings · 1

catastrophic_health_insurance_wage_withholdings_excluded_from_federal_taxable_income_for_state_income_taxCO 39 § 39-22-104.5 · derived

C.R.S. § 39-22-104.5(1)

name: >-
  catastrophic_health_insurance_wage_withholdings_excluded_from_federal_taxable_income_for_state_income_tax
kind: derived
entity: Person
dtype: Money
unit: USD
period: Year
source: C.R.S. § 39-22-104.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-104.5
          excerpt: >-
            amounts withheld from an individual's wages that are used to pay for
            catastrophic health insurance ... are excluded
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-22-104.5
          excerpt: commencing on or after January 1, 1995, and prior to January 1, 2025
versions:
  - effective_from: '1995-01-01'
    formula: >-
      if taxable_year_is_in_temporary_effective_window and
      catastrophic_health_insurance_wage_withholdings_within_section_10_16_116_limitations:
      catastrophic_health_insurance_wage_withholdings else: 0

▸rulespec code

Shown source

statutes/39/39-22-104.5.yaml

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Rules

catastrophic_health_insurance_wage_withholdings_excluded_from_federal_taxable_income_for_state_income_tax

Derived

source: C.R.S. § 39-22-104.5(1)

- name: >-
    catastrophic_health_insurance_wage_withholdings_excluded_from_federal_taxable_income_for_state_income_tax
  kind: derived
  entity: Person
  dtype: Money
  unit: USD
  period: Year
  source: C.R.S. § 39-22-104.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-104.5
            excerpt: >-
              amounts withheld from an individual's wages that are used to pay for catastrophic
              health insurance ... are excluded
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-22-104.5
            excerpt: commencing on or after January 1, 1995, and prior to January 1, 2025
  versions:
    - effective_from: '1995-01-01'
      formula: >-
        if taxable_year_is_in_temporary_effective_window and
        catastrophic_health_insurance_wage_withholdings_within_section_10_16_116_limitations:
        catastrophic_health_insurance_wage_withholdings else: 0

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 10-16-116inferredCO › Statutes › Title 39 › § 10-16-116
CO 39 § 39-22-104inferredCO › Statutes › Title 39 › § 39-22-104