Pension Review Commission. The bill creates an income tax
credit that is available for income tax years commencing on or after January 1, 2023, but prior to January 1, 2025, for a qualifying public service retiree, which means a full-time Colorado resident individual who is:
•
55 years of age or older at the end of the 2023 or 2024 income tax year; and
•
A retiree of a Colorado public pension plan administered pursuant to the Colorado Revised Statutes or a retiree of a public pension plan administered by a local government of the state of Colorado.
