Colorado § 39-22-104.6 - Pretax payments - medical savings accounts - repeal.
Full text of Colorado Colorado Revised Statutes § 39-22-104.6 — Pretax payments - medical savings accounts - repeal., with citation guidance and answers to common questions.
§ 39-22-104.6. Pretax payments - medical savings accounts - repeal.
(1) Prior to January 1, 2025, to the extent a taxpayer is not otherwise claiming deductions on federal income tax returns for contributions to medical savings accounts, amounts withheld from an individual's wages which are contributed to such individual's medical savings account, pursuant to section 39-22-504.7, are excluded from an individual's federal taxable income for purposes of the state income tax imposed by section 39-22-104.
(2) This section is repealed, effective December 31, 2028.
Source: L. 94: Entire section added, p. 745, § 4, effective January 1, 1995. L. 97: Entire section amended, p. 643, § 10, effective May 1. L. 2024: Entire section amended, (HB 24-1036), ch. 373, p. 2526, § 8, effective August 7.
Cross references: (1) For other provisions concerning adjustment to federal taxable income, see § 39-22-104.
(2) For the legislative declaration in HB 24-1036, see section 1 of chapter 373, Session Laws of Colorado 2024.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-22-104.6
What does Colorado Revised Statutes § 39-22-104.6 cover?
Section 39-22-104.6 ("Pretax payments - medical savings accounts - repeal.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-22-104.6?
A common citation format is "Colorado Revised Statutes § 39-22-104.6" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-22-104.6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.