← Catalog
COtax_creditmixedrefundable

Agricultural Stewardship Tax Credit

CO-AG-STEWARD · Colorado

Summary

Refundable Colorado income tax credit for farmers and ranchers implementing qualified stewardship practices on agricultural land. Tiered by number of qualifying practices: $5-$75/acre for 1 practice (max $150,000/yr), $10-$100/acre for 2 practices (max $200,000/yr), $15-$150/acre for 3+ practices (max $300,000/yr). Aggregate program cap of $3 million per calendar year. Available for tax years 2026-2030. Application via Colorado Department of Agriculture (CDOA), which evaluates and issues a tax credit certificate.

Benefit

Percentage
—
Flat
—
Duration
—
Max annual
— (taxpayer)
Max total
— (taxpayer)
Carryforward
—

Program metadata

Distribution
allocated
Claimant subject
business
Refund/transfer election
refundable_only
Program family
—
Effective
—
Sunset
2030-12-31
Application deadline
—
Transfer discount
—

Tiers (6)

#NameBenefitMin jobsMin investmentMin wageMax annual
11 stewardship practice — low band$5 per acre———$150,000
21 stewardship practice — high band$75 per acre———$150,000
32 stewardship practices — low band$10 per acre———$200,000
42 stewardship practices — high band$100 per acre———$200,000
53+ stewardship practices — low band$15 per acre———$300,000
63+ stewardship practices — high band$150 per acre———$300,000

Hard requirements (2)

  • local_approval_requiredCDOA must evaluate the application and issue a tax credit certificate before the credit can be claimed.
  • industry_keywordRestricted to agricultural businesses (farms, ranches) implementing qualified stewardship practices on Colorado agricultural land.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

  • statewide — · Colorado Statewide

Tags (0)

None.

Approval requirements (1)

  • requiredCO Department of Agriculture — CDOA evaluates qualified stewardship-practice application and issues credit certificate.

Source

https://ag.colorado.gov/ag-stewardship-tax
§ 39-22-561, C.R.S.; HB24-1249
Last verified: 2026-04-30
CO-statewide. Industry-restricted to agriculture. Three benefit_tier rows below capture the per-practice rate bands. CDOA is the first non-OEDIT/non-CDOR state agency to administer a CO catalog tax credit (joins SHPO/History Colorado, CDPHE/DOH).