No, line 31 includes the following, if applicable:
- The state income tax refund modification to the extent the refund was reported as Colorado income on line 19.
- Any federal interest subtraction to the extent included on line 7.
- Any pension/annuity, PERA or School District No. 1 modification if included as Colorado income on line 13.
- Any Colorado capital gain subtraction to the extent included on line 11.
- Any tuition program subtraction to the extent included on line 29.
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