CO HB1104

Creates a Colorado state income tax deduction for eligible educators' unreimbursed classroom expenses including books, supplies, computer equipment, and supplementary materials, effective for tax years 2016-2018.

Allows deductions of up to $250 for the 2016 tax year, up to $500 for the 2017 tax year, and up to $750 for the 2018 tax year and thereafter.

For joint filers where both are eligible educators, permits a combined deduction of up to $500, with each educator limited to $250 individually.

Defines "eligible educator" as a kindergarten through 12th grade teacher, instructor, counselor, principal, or aide employed in a public or nonpublic school for at least 900 hours during a school year.

Provision expires and is repealed effective January 1, 2020; act subject to voter approval via referendum petition filed within 90 days of legislative adjournment.