Assuming that you're referring to the military retirement subtraction, no, it didn't disappear. What's probably happened is that you've "aged out" of the military retirement exclusion, and now qualify for the higher general retirement exclusion.
According to Line 7, Military Retirement Subtraction in Colorado's 104 Book:
You might be eligible to subtract the income you earned from your military retirement benefits…. This subtraction is allowed only for military retirement income that is included in your federal taxable income. To qualify, you must have been 54 years of age or younger as of December 31, 2023. If you meet the age requirement, then you are entitled to subtract $15,000 or the total amount of your taxable military retirement benefits, whichever is smaller.
[Bolding mine.]
However, according to Retirement Pension or Annuity Subtraction on Colorado's Individual Income Tax | Information for Retirees page:
Qualifications
Colorado allows a pension/annuity subtraction for:
- Taxpayers who are at least 55 years of age as of the last day of the tax year
- Beneficiaries of any age (such as a widowed spouse or orphan child) who are receiving a pension or annuity because of the death of the person who earned the pension
Subtraction Amounts
- Qualified taxpayers who are under age 65 as of the last day of the tax year can subtract the smaller of $20,000 or the taxable pension/annuity income included in federal taxable income.
- Taxpayers who are 65 years of age or older as of the last day of the tax year can subtract the smaller of $24,000 or the taxable pension/annuity income included in federal taxable income.
- Note: For taxpayers aged 65 or older, there is an exception to this limitation for tax years 2022 and later. If the taxpayer's social security benefits included in their federal taxable income exceed $24,000, they can subtract the full amount of those social security benefits on their Colorado return. For tax year 2022 there are separate lines on form DR 0104AD(opens in new window) specifically for the subtraction of social security benefits.
