Colorado 2023 Regular Session

Colorado Senate Bill SB106

Introduced
1/31/23  
Refer
1/31/23  

Caption

Income Tax Deduction For Military Retirement Benefits

Impact

If enacted, SB106 would modify the state's income tax regulations to allow a perpetual deduction for military retirement income, adjusted annually for inflation. This shift would stabilize the financial standing of military retirees over the long term and align Colorado's tax code with similar provisions in other states. The bill has potential implications for the state's tax revenue, as it may reduce the overall taxable income reported by military veterans, thus impacting state funding for various services and programs.

Summary

Senate Bill 106, titled 'Income Tax Deduction for Military Retirement Benefits', aims to extend the income tax deduction already available to military retirees in Colorado. Currently, individuals under the age of 55 can deduct a certain portion of their military retirement benefits, capped at $15,000 for specific tax years. The bill proposes to extend this deduction indefinitely while also introducing an annual adjustment for inflation starting in 2024. By doing so, it seeks to provide ongoing financial relief to military retirees, reflecting a commitment to supporting those who have served in the armed forces.

Contention

The discussions surrounding SB106 surfaced a few key points of contention. Proponents argue that the bill is a necessary step to honor and support military service members, allowing them to retain more of their income. Critics, however, raised concerns about the long-term fiscal impact on Colorado's budget, fearing that prolonged tax deductions for military retirement could create a significant burden on state finances. Additionally, some legislators emphasized that while supporting veterans is crucial, a balance must be struck with other funding needs across the state.

Companion Bills

No companion bills found.

Previously Filed As

CO HB1142

Reduce Income Tax Social Security Benefits

CO SB044

Public Employees' Retirement Association Retiree Refundable Income Tax Credit

CO HB1065

Reduction of State Income Tax Rate

CO HB1268

Financial Assistance for Certain Low-Income Individuals

CO HB1036

Adjusting Certain Tax Expenditures

CO HB1312

State Income Tax Credit for Careworkers

CO HB1157

Employee-Owned Business Office & Income Tax Credit

CO HB1134

Adjustments to Tax Expenditures to Reduce Burden

CO HB1316

Middle-Income Housing Tax Credit

CO HB1311

Family Affordability Tax Credit

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