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Bill Detail: SB19-029

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Title Income Tax Residency Presumption For Military
Status Governor Signed (03/15/2019)
Bill Subjects
  • Fiscal Policy & Taxes
  • Military & Veterans
House Sponsors L. Landgraf (R)
T. Sullivan (D)
Senate Sponsors L. Crowder (R)
House Committee State, Veterans, and Military Affairs
Senate Committee State, Veterans and Military Affairs
Date Introduced 01/04/2019
Description

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 bill creates a presumption that the individual's state of
residence is 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 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.

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