COtax_creditpct_of_payroll
Credit for Employer Paid Leave of Absence for Live Organ Donation
CO-ORGAN · Colorado
Summary
Colorado income tax credit equal to 35% of an employer's expenses incurred during the tax year for paid leave of absence provided to an employee for the purpose of live organ donation. The "leave of absence period" is capped at 10 working days (or hourly equivalent) per employee per year. Excluded: leave for any employee paid $80,000 or more in wages during the income tax year. Excess credit may be carried forward up to 5 years.
Benefit
- Percentage
- 35% of payroll
- Flat
- —
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- 5 years
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- employer_for_employee_event
- Refund/transfer election
- none
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (1)
- local_approval_requiredEmployer must file DR 0375 (the organ-donation paid-leave affidavit) with the Colorado return to claim this credit. Self-attestation that all statutory criteria are met (paid leave actually provided for live organ donation, ≤10 working days per employee, employee earned <$80k in the tax year).
Preference / tiering rules (1)
- max_revenueCredit may NOT be claimed for leave of absence provided to an employee paid $80,000 or more in wages during the income tax year. (Per-employee wage cap, not employer revenue cap — modeled here as max_revenue dispatcher alias because there is no dedicated per-employee-wage rule_dimension; wage-threshold semantics flagged in description.)
NAICS industries (0)
Any.
Geo zones (1)
- statewide — · Colorado Statewide
Tags (3)
- reported_on_form: DR_0375
- max_paid_leave_days_per_employee: 10
- max_employee_wage_for_eligibility_usd: 80000
Approval requirements (1)
- requiredCO CDOR — DR 0375 organ-donation paid-leave affidavit filed — File DR 0375 affidavit with the Colorado income tax return.
Source
§ 39-22-540, C.R.S.; HB18-1202
Last verified: 2026-04-30
CO-statewide. Employer-side credit. claimant_subject=employer_for_employee_event (third instance after AL Organ Donation per existing vocab). Reported via DR 0375 (affidavit) + DR 0112CR (corporate) or DR 0104CR (individual). Wage threshold of $80k may be inflation-adjusted in future years; verify on production-seed pass.