CO HB1126

Allows Colorado-domiciled civilians employed by the United States government outside the U.S. to elect nonresident status for state income tax filing purposes, effective for tax years beginning January 1, 2015.

Requires the employee to be absent from Colorado for at least 305 days per tax year, excluding home leave and temporary official U.S. assignments, and stationed outside the United States.

Permits accompanying spouses of both military personnel (under existing law) and civilian federal employees to also elect nonresident tax filing status during the period of the employee's absence.

Spouses must elect not to file as resident individuals to receive nonresident treatment.

Declares the act necessary for immediate preservation of public peace, health, and safety.