You are responsible to make sure you meet the qualifications. In order to qualify for this credit, you must have:
- A federal adjusted gross income (AGI) less than or equal to $75,000 if filing a single return or less than equal to $150,000 if filing jointly
- Held an Early Childhood Professional Credential issued by the Colorado Department of Early Childhood for at least part of the income tax year, and
- Been either the licensee of an eligible program or employed by an eligible program for at least six months of the income tax year.
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