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Income Tax Residency Presumption For Military

Concerning the Colorado income tax liability of an individual in active duty military service.
2019 Regular Session
Fiscal Policy & Taxes
Military & Veterans
Bill Summary

Income tax- military service - reacquisition of residency. Under current law, an individual in active duty military service whose home of record is Colorado and whose state of residence is a state other than Colorado is allowed to reacquire residency in Colorado and not pay Colorado state income tax on his or her military income.

The act creates a presumption that the individual acquired residence in a state other than Colorado if the individual was stationed in another state and provides certain documentation to demonstrate that the other state was the individual's residence. If an individual is presumed to have acquired a state of residence other than Colorado, the presumption may only be overcome with a preponderance of specific evidence that clearly establishes that the individual did not intend to change his or her residence to a state other than Colorado.

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    03/15/2019 Signed Act PDF
    03/11/2019 Final Act PDF
    03/04/2019 Rerevised PDF
    02/28/2019 Revised PDF
    01/29/2019 Reengrossed PDF
    01/28/2019 Engrossed PDF
    01/04/2019 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