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Child Care Expenses Income Tax Credit Extension

Concerning the extension of the income tax credit for child care expenses paid by a resident individual with a federal adjusted gross income of twenty-five thousand dollars or less.
2017 Regular Session
Fiscal Policy & Taxes
Bill Summary

For the 3 income tax years prior to January 1, 2017, a residential individual who has a federal adjusted gross income of $25,000 or less may claim a refundable state income tax credit for child care expenses. The tax credit is equal to 25% of eligible child care expenses that the individual incurred during the taxable year, up to a maximum amount of $500 for a single dependent or $1,000 for 2 or more dependents. The bill extends the tax credit for 3 more income tax years.

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    06/02/2017 Signed Act PDF
    05/19/2017 Final Act PDF
    05/10/2017 Rerevised PDF
    05/09/2017 Revised PDF
    05/03/2017 Reengrossed PDF
    05/02/2017 Engrossed PDF
    01/11/2017 Introduced PDF

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details