CO HB1310

Expands Colorado's state income tax deduction for 529 account contributions to include expenses for eligible apprenticeship programs, aligning state law with federal SECURE Act of 2019 provisions.

Adds apprenticeship program expenses (fees, books, supplies, and equipment) to the definition of "qualified higher education expenses" under Internal Revenue Code Section 529(c)(8).

Amends Colorado Revised Statutes 23-3.1-302(12) and 39-22-104(4)(i)(IV) to incorporate apprenticeship expenses into the tax deduction framework for 529 plan beneficiaries.

Takes effect January 1, 2023, subject to referendum petition procedures; if petitioned within 90 days after legislative adjournment, requires approval by voters at the November 2022 general election.