Colorado DOR Expands Guidance on Qualified Care Worker Credit Through 2028

The Colorado Department of Revenue (DOR) published revised guidance for the Qualified Care Worker Credit, a $1,200 refundable credit available to qualified child care workers and direct care workers for tax years 2025 through 2028. Eligible workers must be Colorado residents who work at least 720 hours during the tax year in qualifying positions, with income limits of $75,000 federal AGI for single filers and $100,000 for joint filers. Child care workers must register with the Department of Early Childhood’s Colorado Shines PDIS system and work in eligible programs or as informal family, friend, or neighbor providers. In contrast, direct ...