CO HCR1003

Submits constitutional amendment to Colorado voters on November 3, 2020, to create state income tax credits for taxpayers with children receiving at-home instruction or remote instruction from schools.

Provides $1,000 tax credit per child for at least 160 days of at-home instruction during a tax year, or $500 per child for more than 80 but less than 160 days during a tax year.

Applies to children who are homeschooled or enrolled in school districts, charter schools, private schools, or the Colorado School for the Deaf and the Blind while receiving remote instruction.

Allows unused credits to be carried forward for up to 3 years but does not permit refunds of excess credits.

Requires 55% of voters to approve the amendment for it to become part of the state constitution.