This guidance document replaces the Department's previously-issued guidance regarding the impact of recent federal legislation on Colorado income tax. The prior guidance explained that, as a consequence of Rule 39-22-103(5.3), certain retroactive provisions of the Coronavirus Aid, Relief and Economic Security Act (CARES Act) and the Consolidated Appropriations Act, 2021 (CAA), did not affect a taxpayer's Colorado income tax liability. A recent court...