CO HB1017

Creates a temporary income tax credit for landlords equal to unpaid rental payments from tenants who would have faced eviction absent government moratoria, for tax years 2020-2021.

Landlords must provide documentation to the Department of Revenue demonstrating unpaid rental payments to claim the credit.

Unused credits may be carried forward for up to 5 years but cannot be refunded; credits not used within 5 years are forfeited.

Landlords who later receive previously unpaid rental payments used to calculate their credit must refund that amount to the Department of Revenue.

The credit expires December 31, 2030, and excludes rental payments that qualify for other tax credits or federal deductions.