Colorado landowners with property located in a wildland-urban interface area may qualify to receive a tax subtraction for the costs of wildfire mitigation work. As authorized by §39-22-104(4)(n)(ll)), C.R.S., for income tax years 2009 through 2024 individuals, estates and trusts may subtract from federal taxable income certain costs incurred in performing wildfire mitigation measures. For qualifications and limitations under the Wildfire Mitigation Measures Subtraction, please see FYI: Wildfire Mitigation Measures Subtraction from the Colorado Department of Revenue Taxpayer Service Division.