Colorado has roughly 740,000 unpaid family caregivers, according to AARP estimates.1The state’s policy framework supports those caregivers more substantively than in most states — FAMLI delivers paid leave, the Family Caregiver Tax Credit reduces the financial cost (where it applies), and the Colorado Department of Human Services coordinates a network of caregiver-support programs.

FAMLI: Colorado’s paid family and medical leave program

Colorado’s Paid Family and Medical Leave Insurance Act (FAMLI, CRS §8-13.3-401 et seq.) was enacted by ballot initiative in November 2020 and began paying benefits in January 2024. The program is administered by the Colorado Department of Labor and Employment, Division of Family and Medical Leave Insurance.2

FAMLI eligibility

FAMLI benefit

FAMLI premiums

Funding comes from premiums split between employees and employers (small employers under 10 employees pay the employee portion only). The 2026 premium rate is set by the Division based on actuarial analysis.

The Colorado Family Caregiver Tax Credit

Colorado is one of the few states with a state-level caregiver tax credit. The credit appears at CRS §39-22-557 et seq. and applies to qualifying expenses incurred by a family caregiver caring for a qualifying recipient, subject to income caps and a statutory schedule.3

The specific dollar caps, eligible expenses, and income thresholds have evolved by amendment over time.

Documentation matters. The credit applies to specific categories of expenses (typically including home modifications, durable medical equipment, respite care, and others) and requires preserving receipts and records throughout the year. Many Colorado caregivers don’t claim the credit because they didn’t track qualifying expenses contemporaneously.

Federal FMLA in Colorado

Federal FMLA provides 12 weeks of unpaid leave per year, with job protection and continued health benefits, to eligible employees of employers with 50+ employees within 75 miles. FMLA and FAMLI overlap; in practice many eligible Colorado workers will use both simultaneously (FMLA for job protection, FAMLI for wage replacement).4

Federal tax breaks available to Colorado caregivers

Claiming your parent as a dependent

You may be able to claim your parent as a qualifying relative if:

Claiming the parent unlocks the federal Credit for Other Dependents: a $500 nonrefundable credit. You can also include your parent’s medical expenses in your own itemized medical-expense deduction.5

Medical and dental expenses deduction

Itemized deduction for medical expenses (yours, spouse’s, and dependents’) exceeding 7.5% of AGI. Often meaningful in years of high care expense.

Dependent care FSA

Pre-tax dollars for adult day care or in-home care that allows you to work. $5,000 per year for most filers.

The sibling conversation

A common Colorado caregiving pattern: one adult child in Colorado handles in-person care; siblings elsewhere contribute money (or don’t). Moves that defuse the resentment economy:

Mountain and rural caregiving

For caregivers of parents in Colorado mountain communities or on the Western Slope, distance and limited care supply compound the challenge. FAMLI leave can fund travel-heavy caregiving periods. CDASS through Health First Colorado can compensate family caregivers who can be physically present. Coordination with the local Single Entry Point is the practical starting point.

Working caregivers and Medicaid planning

Through Colorado’s CDASS program, eligible HCBS waiver recipients can compensate family caregivers formally. Without CDASS or a written personal-care agreement, payments to a family caregiver look like gifts for Medicaid look-back purposes. See the Colorado Medicaid guide for the full picture.