• To understand Colorado’s new legislation and regulations decoupling the state tax base from the IRC.
• Review the new changes and their application
• Distinguish between the IRC and Colorado’s treatment of net operating losses, business interest limitation, qualified improvement property, and the excess business loss limitation.
• Learn how to apply the new statutory and regulatory changes to individual and business tax returns.
• Colorado’s new legislation on net operating losses
• The impact of the Department’s regulation on the state’s rolling conformity
• Application of the CARES Act’s specific provisions to Colorado returns
• An explanation of the SALT Parity Act and its retroactive application.

• Colorado’s new legislation on net operating losses
• The impact of the Department’s regulation on the state’s rolling conformity
• Application of the CARES Act’s specific provisions to Colorado returns
• The SALT Parity ACT

None.