Concerning the Elimination of a State Income Tax Benefit for a Business that Pays an Unauthorized Alien to Perform Labor Services, and, in Connection Therewith, Prohibiting Certain Wages or Remuneration Paid to an Unauthorized Alien for Labor Services from Being Claimed as a Deductible Business Expense for State Income Tax Purposes if, at the Time the Business Hired the Unauthorized Alien, the Business Knew of the Unauthorized Status of the Alien Unless Specified Exemptions Apply and, to the Extent Such a Payment Was Claimed as a Deduction in Determining the Business' Federal Income Tax Liability, Requiring an Amount Equal to the Prohibited Deduction to Be Added to the Business' Federal Taxable Income for the Purpose of Determining State Income Tax Liability.

Authors

Colorado General Assembly

Files

Publication Date

2006

Chapter

1

Session Type

Extraordinary

Session Number

1

Document Type

Act

Start Page

1

Recommended Citation

Colorado General Assembly, "Concerning the Elimination of a State Income Tax Benefit for a Business that Pays an Unauthorized Alien to Perform Labor Services, and, in Connection Therewith, Prohibiting Certain Wages or Remuneration Paid to an Unauthorized Alien for Labor Services from Being Claimed as a Deductible Business Expense for State Income Tax Purposes if, at the Time the Business Hired the Unauthorized Alien, the Business Knew of the Unauthorized Status of the Alien Unless Specified Exemptions Apply and, to the Extent Such a Payment Was Claimed as a Deduction in Determining the Business' Federal Income Tax Liability, Requiring an Amount Equal to the Prohibited Deduction to Be Added to the Business' Federal Taxable Income for the Purpose of Determining State Income Tax Liability." (2006). Session Laws 2001-Present. 2302.
https://scholar.law.colorado.edu/session-laws-2001-2050/2302