{"data":{"id":"us-co/c.r.s.-39-22-5201","jurisdiction":"us-co","citation":"C.R.S. § 39-22-5201","heading":"Definitions.","body":"As used in this part 52, unless the context otherwise requires:\n\n(1) \"Advisory committee\" means the affordable health care coverage easy enrollment advisory committee created in section 10-22-113.\n\n(2) \"Department\" means the department of revenue.\n\n(3) \"Exchange\" means the Colorado health benefit exchange created in article 22 of title 10.\n\n(4) \"Health-care coverage affordability program\" means:\n\n(a) A medical assistance program under the \"Colorado Medical Assistance Act\", articles 4, 5, and 6 of title 25.5;\n\n(b) The \"Children's Basic Health Plan Act\", article 8 of title 25.5; or\n\n(c) A health benefit plan, as defined in section 10-22-103 (6), offered through the exchange for which premium tax credits or cost-sharing reductions are available.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 52 - COLORADO AFFORDABLE HEALTH CARE COVERAGE EASY ENROLLMENT PROGRAM"],"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":"ee7ba9e67d47ce164badf63a3b44ef8623df6923fea5b5f50577d4ea8db2134a","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-5105","next":"us-co/c.r.s.-39-22-5202"},"notice":"GroundRules: Original legal text. Not legal advice."}