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2018 Regulatory Agenda
Apply to be a Work Group Member
The Department conducts a continuous review of all of its rules to assess the continuing need for, appropriateness, and cost effectiveness of its rules to determine if they should be continued in their current form, modified or repealed. As part of this process, the Department has adopted a highly collaborative process to develop rules. The Department initially assembles work groups made up of stakeholders, subject matter experts, and, if applicable, local government representatives to deliberate and provide direction and guidance for the proposed language with which to begin its formal rulemaking process.
Scheduled Work Groups
The Department is convening a stakeholder work group to discuss whether to promulgate revisions to the rule governing income tax credits for contributions to a certified enterprise zone program. The stakeholder work group will take place on September 20, 2018 at 1:00 PM at 1313 Sherman Street, Room 220, Denver, CO 80261. The Department is also separately seeking input regarding the possible repeal of other enterprise zone rules that are outdated or otherwise unnecessary. Colorado law allows a taxpayer to claim an income tax credit for monetary or in-kind contributions to a certified enterprise zone program (§ 39-30-103.5, C.R.S.). The credit amount is equal to 25% of the total value of the contribution, but “in-kind contributions shall not exceed fifty percent of the total credit claimed.” The Department is considering amendments to the rule to address the following issues:
The Department is also considering the repeal of the following regulations, which we believe to be unnecessary. Copies of each of these rules are attached to this email.
What is a Stakeholder Work Group?
A stakeholder work group is a forum for the Department to gather information from stakeholders for the possible development of new rules or for the revision of existing rules. Stakeholder work groups occur in advance of a rulemaking hearing. Stakeholder input and feedback is the most important part of the process, so we value any participation and suggestions. Stakeholder work groups are open to the public, but the primary discussion will be limited to work group members. A period of time will be provided for public comment. The Department will consider all applications, and any additional relevant information, when establishing the stakeholder work group. To receive stakeholder notifications, click here.
Work Group Members
The work group members consist of individuals who have particular knowledge of the issue up for discussion. Work group members will be asked to provide their input and insight, along with constructive feedback and suggestions.
How to Participate
You may participate in the stakeholder process and work group in two ways:
1. Review the existing rules, the related legislation, or the tax topic up for discussion and provide any feedback or input on any necessary changes to the rule or any guidance that needs to be included in the rule. All feedback can be sent via email to firstname.lastname@example.org.
2. If you are interested in being a member of the work group, please apply here. Please make sure you are available for the date and time of the work group before applying. If you cannot attend in person, we can accommodate a conference call for your participation. Interested parties not selected as members of the work group may still take an active role in the rulemaking process by attending the work group meeting and providing comments during the public comment period of the meeting or by submitting written comments to email@example.com.
After stakeholder work groups, the Department generally, but not always, drafts rules for adoption pursuant to the State Administrative Procedures Act found in section 24-4-103 of the Colorado Revised Statute.
After stakeholder work groups, the Department will issues a Notice of Formal Rulemaking and the Department begins the official rulemaking process pursuant to the State Administrative Procedures Act found in section 24-4-101 et. seq. of the Colorado Revised Statute. The proposed rules are published and members of the public are encouraged to provide comments and concerns regarding the proposed rule language. To receive rulemaking notifications, click here.
Public comment can be made in writing, in testimony during a public hearing or both. You may submit written comments to firstname.lastname@example.org. Upon completion of the public comment period, a Hearing Officer (who also conducts the public rulemaking hearing) reviews the public comments and makes a recommendation to the State Licensing Authority (the Executive Director of the Department of Revenue or their designee,) who adopts the rules as proposed, adopts the rules with modifications, or sends the rules back to the Division for additional work.
September 5, 2018 Hearing - The Colorado Department of Revenue Taxation Division will hold a rulemaking hearing on the following rules at 2:00 p.m. on September 5, 2018 at 1375 Sherman St., Room 127, Denver, CO 80203. Written comments on proposed rules will be accepted until 5:00 PM on Monday September 3, 2017. Please submit comments via email to: email@example.com
We invite you to participate in the review of these rules by submitting written comments on any of the listed rules. The most helpful comments will reference the rule number and explain the reason for a recommended change. You may email comments or suggestions to firstname.lastname@example.org.
In its review of a rule, the Department will consider:
Petition for Rule Changes - Submit Petition for Rulemaking