{"data":{"id":"us-co/c.r.s.-39-22-341","jurisdiction":"us-co","citation":"C.R.S. § 39-22-341","heading":"Legislative declaration.","body":"The general assembly hereby finds and declares that the deductibility of state income taxes should be the same for C corporations, S corporations, and partnerships.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 3 - CORPORATIONS","Subpart 3 - SALT PARITY ACT"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"a488b6346044b94c740764ad5c388c7fc5aff1d8e751acb77ce2a89a79bae409","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-340","next":"us-co/c.r.s.-39-22-342"},"notice":"GroundRules: Original legal text. Not legal advice."}