Code of Colorado Regulations
1504 - Department of Higher Education
1504 - Historical Society
8 CCR 1504-10 - INCOME TAX CREDIT FOR QUALIFIED COSTS INCURRED IN PRESERVATION OF QUALIFIED RESIDENTIAL STRUCTURES
Section 1 - IMPLEMENTATION

Current through Register Vol. 47, No. 5, March 10, 2024

1.1 These criteria and procedures implement House Bill 14-1311, as amended by House Bill 18-1190, and should be used and read in conjunction with those laws (codified at CRS § 39-22-514.5). The full requirements of those laws are not repeated in these Rules.

1.2 The 2018 amendments to the tax credit statute made in House Bill 18-1190 shall apply to residential projects in process or commenced on or after May 30, 2018.

1.3 Owners with projects in a rural community should work with their Reviewing Entity, as projects in qualifying rural communities may be eligible for enhanced tax credits after January 1, 2020.

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