First Regular Session
               Seventieth General Assembly
                    STATE OF COLORADO
                                                 INTRODUCED
                                                           
                                                           
 LLS NO. 15-0120.01 Jason Gelender x4330 HOUSE BILL 15-1126
                    HOUSE SPONSORSHIP
 Rosenthal,  Lebsock, Klingenschmitt
 
                   SENATE SPONSORSHIP
 (None),
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 House Committees
 Senate Committees
 
 
 State, Veterans, & Military Affairs
 
 
 
 Finance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                         A BILL FOR AN ACT
       Concerning authorization for a civilian United States
            government employee who is domiciled in Colorado but
            employed outside of the United States to elect
            treatment as a nonresident individual for state income
            tax filing purposes.
       
       
                           Bill Summary
       
            (Note:  This summary applies to this bill as introduced and does
       not reflect any amendments that may be subsequently adopted. If this bill
       passes third reading in the house of introduction, a bill summary that
       applies to the reengrossed version of this bill will be available at
       http://www.leg.state.co.us/billsummaries.)
       
            State law allows an individual who is domiciled in Colorado to
       elect treatment as a nonresident individual for state income tax filing
       purposes if the individual is absent from the state for at least 305 days,
       excluding from the calculation of days home leave and temporary official
       assignments in the United States, of the year, and is stationed outside the
       United States for active military service. If the spouse of such an
       individual accompanies the individual while the individual is absent from
       the United States, the spouse may also elect treatment as a nonresident
       individual. The bill extends the same option to elect treatment as a
       nonresident individual to an individual domiciled in Colorado who is
       stationed outside of the United States for civilian employment by the
       United States government and the accompanying spouse of such an
       individual.
       
       
       
       Be it enacted by the General Assembly of the State of Colorado:
            SECTION 1.  In Colorado Revised Statutes, 39-22-103, amend
       (8) (b) (II); and add (8) (b) (III) as follows:
            39-22-103.  Definitions - construction of terms. As used in this
       article, unless the context otherwise requires:
            (8) (b) (II)  "Resident individual" does not include the spouse of
       an individual described in subparagraph (I) of this paragraph (b) who
       accompanies such individual for the period of such individual's absence
       and who elects not to file a tax return as a resident individual. "Resident
       individual" does not include, for income tax years commencing
       on or after January 1, 2015, any individual domiciled in this
       state who:
            (A)  Is absent from the state for a period of at least three
       hundred five days, excluding from the calculation of days home
       leave and temporary official assignments in the United States,
       of the tax year and is stationed outside of the United States of
       America for civilian employment by the United States
       government; and
            (B)  Elects not to file a Colorado individual income tax
       return as a resident individual.
            (III)  "Resident individual" does not include the spouse of
       an individual described in subparagraph (I) or (II) of this
       paragraph (b) who accompanies the individual for the period of
       the individual's absence and who elects not to file a tax return
       as a resident individual.
            SECTION 2.  Safety clause. The general assembly hereby finds,
       determines, and declares that this act is necessary for the immediate
       preservation of the public peace, health, and safety.