Tax Credit Resources

This table below provides links to the Application or Process to receive credits, CO Department of Revenue FYI Publication and Regulation, and Statute for each EZ incentive

Tax Credit Overview Table

 

Investment Tax Credit (ITC)
3% of equipment purchases
Application:  Online
FYI:  FYI Income 11
Regulation:  Reg. 39-30-104
Statute:  C.R.S. 39-30-104

Job Training Tax Credit
12% of qualified training expenses (new rate 1/1/2014)
Application:  Online
FYI:  FYI Income 31
Regulation:  Reg. 39-30-104(4)
Statute:  C.R.S. 39-30-104(4)

New Jobs Credit
$1,100 per new job (new 1/1/2014)
Application:  Online
FYI:  FYI Income 10
Regulation:  Reg. 39-30-105
Statute:  C.R.S. 39-30-105

Agricultural Processing New Jobs Credit
$1,000 total per new a.p. job (new 1/1/2014)
Application:  Online
FYI:  FYI Income 10
Regulation:  Reg. 39-30-105
Statute:  C.R.S. 39-30-105

Health Insurance Credit
$1,000 per insured job (new 1/1/2014)
  avail for first 2 years in EZ
Application:  Online
FYI:  FYI Income 10
Regulation:  Reg. 39-30-105
Statute:  C.R.S. 39-30-105

R&D Increase Tax Credit              
3% of increased R&D expenditures
Application:  Online
FYI:  FYI Income 22
Regulation:  Reg. 39-30-105.5
Statute:  C.R.S. 39-30-105.5

Vacant Building Rehabilitation Tax Credit
25% of rehabilitation expenditures
Application:  Online
FYI:  FYI Income 24
Regulation:  Reg. 39-30-105.6
Statute:  C.R.S. 39-30-105.6

Manufacturing/Mining Sales & Use Tax Exemption
Expanded S&U tax exemption in EZ
Application:  Form DR1191 or for 100+ Form DR1192
FYI:  FYI Sales 10 (statewide details)
FYI:  FYI Sales 69 (in EZ details)
Regulation:  Reg. 39-30-106
Statute:  C.R.S. 39-30-106
Process:  No Pre-cert. or Certification needed

Commercial Vehicle Investment Tax Credit
1.5% of comm. vehicle purchases
Application:  CVITC Application
FYI:  FYI Income 11
Regulation:  Reg. 39-30-104
Statute:  C.R.S. 39-30-104
Process:  Commercial Vehicle Tax Credit Process

Contribution Tax Credit
25% of Cash Contribution, 12.5% of In-Kind
Application:  DR0075 form provided by project. See list here
FYI:  FYI Income 23
Regulation:  Reg. 39-30-103.5
Statute:  C.R.S. 39-30-103.5
Process:  Contribution Tax Credit Process

Apply for EZ pre-certification and certification

EZ Fact Sheets