I just spent five days in Colorado.  They have a huge parking lot called "Interstate 25."  Well, only if there is an accident on it on a Sunday afternoon.  I also saw a lot of road kill, mostly deer on urban freeways.  But it's a beautiful state, I drove from Trinidad to Denver to Cortez, and altitudes of 5000 feet or higher are certainly better in the summer than 1200 and lower.

The Colorado income tax instructions say, for subtractions:

Do not include amounts that were earned outside
Colorado, net operating losses, military income,
wage adjustments, repayments for which IRC
section 1341 credits were claimed,

However, there is an April 2021 legislative analysis which seems to indicate that a deduction was allowed at that time.  This might have been prepared for legislation that then repealed it.  Colorado does not make it easy to research its statutes online.  Also, the repeal might have been effective for 2023 but not 2022.  You might want to call the CDOR to try to find an old-timer who might remember. 

https://leg.colorado.gov/sites/default/files/2021_te9_previously_taxed_income_deduction_individuals_...