Summary
Colorado income tax credit equal to 50% of a qualifying monetary contribution made to promote child care in Colorado. Maximum credit: $100,000 per taxpayer per tax year. Contribution must be: (a) monetary, (b) to a qualifying child-care facility or program (CDHS-licensed centers, registered grandfathered programs, registered family child-care homes, etc.), and (c) used to promote child care for children 12 years of age and younger. Contribution must be certified by the recipient via DR 1317. Available to individuals, estates, trusts, C-corps, and pass-through partners/shareholders.
Benefit
- Percentage
- 50% of investment
- Flat
- —
- Duration
- —
- Max annual
- $100,000 (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- none
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (1)
- local_approval_requiredDonor must receive a DR 1317 credit certificate from the qualifying child-care facility / program confirming the contribution qualifies under § 39-22-121, C.R.S.
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- statewide — · Colorado Statewide
Tags (2)
- credit_certificate_form: DR_1317
- max_age_recipient_children: 12
Approval requirements (1)
- requiredCO CDOR — DR 1317 child-care contribution certified — DR 1317 credit certificate from recipient child-care facility.
Source
§ 39-22-121, C.R.S.
Last verified: 2026-04-30
CO-statewide. Credit certificate (DR 1317) required at filing. Donor-side credit (corporate-relevant for charitable-giving programs). Sibling to CO-CHILDCARE-INVEST (the operator-side credit). Excludes contributions earmarked for children >12, and excludes non-monetary contributions (in-kind donations). Investment funds: contributions placed in a long-term account by the recipient maintain credit eligibility provided 100% of principal+interest is eventually used for qualifying child-care purposes.