{"data":{"id":"us-co/c.r.s.-39-22-4702","jurisdiction":"us-co","citation":"C.R.S. § 39-22-4702","heading":"Legislative declaration.","body":"The general assembly declares that the purpose for allowing taxable income to be reduced by earnings from a first-time home buyer savings account is to encourage first-time home ownership through incentivizing saving for a down payment and closing costs because of the significant financial and civic benefits home ownership provides for our state.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 47 - FIRST-TIME HOME BUYER SAVINGS ACCOUNT"],"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":"bdfcb40b48d73b5545dc1f657330eb999b099c366c28543381d83b79a0521ec0","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-4701","next":"us-co/c.r.s.-39-22-4703"},"notice":"GroundRules: Original legal text. Not legal advice."}