Colorado charges a flat 4.4% on your federal taxable income. It follows the federal tips deduction, but NOT the overtime deduction — under HB25-1296 any federal overtime deduction is added back, so it does not reduce your Colorado tax.
What it means on a real paycheck
Take a single filer earning $50,000 a year, $8,000 of it in tips. Against the same person with no tips to declare, the federal deduction is worth $960.
In Colorado it is worth $352 more, because the state follows the federal deduction. Together that is $1,312.
How Colorado works out the tax
Colorado charges a flat 4.4%. It begins from your federal taxable income.