(1) The general assembly finds that some partners in a civil union may legally have their federal taxable income determined on either separate federal tax returns or on a joint federal tax return. Since Colorado income tax filings are tied to the federal income tax form by requiring taxpayers to pay a percentage of their federal taxable income as their state income taxes:
Partners in a civil union who have their federal taxable income determined on separate federal tax returns must have such income separately determined for purposes of the Colorado income tax; and
Partners in a civil union who have their federal taxable income determined on a jointfederal tax return must have their state taxable income determined based on their joint federal taxable income.
Source: L. 2013: Entire article added, (SB 13-011), ch. 49, p. 155, § 1, effective May 1. L. 2014: Entire section R&RE, (SB 14-019), ch. 10, p. 96, § 1, effective February 27.