8 CCR 1504-10-1 - IMPLEMENTATION
1.1 These criteria and procedures implement
House Bill 14-1311, as amended by House Bill 18-1190, and should be used and
read in conjunction with those laws (codified at CRS ยง
39-22-514.5). The full
requirements of those laws are not repeated in these Rules.
1.2 The 2018 amendments to the tax credit
statute made in House Bill 18-1190 shall apply to residential projects in
process or commenced on or after May 30, 2018.
1.3 Owners with projects in a rural community
should work with their Reviewing Entity, as projects in qualifying rural
communities may be eligible for enhanced tax credits after January 1,
2020.
Notes
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