COtax_creditmixedinactive
Child Care Investment Credit (Licensed Centers)
CO-CHILDCARE-INVEST · Colorado
Summary
Colorado income tax credit for qualifying investments in licensed child-care facilities, modeled with two sub-credits: (a) Employer credit equal to 10% of the taxpayer's annual investment in tangible personal property used in a CDHS-licensed child-care facility that the employer provides INCIDENTAL TO ITS BUSINESS for the use of its employees; and (b) Facility owner credit equal to 20% of investments in licensed child-care facilities, family-care homes, and foster-care homes. Credit limited to actual tax liability for the year (non-refundable). LEGACY PROGRAM: sunset January 1, 2026. Available for tax years 1992-07-01 through 2025-12-31.
Benefit
- Percentage
- —
- Flat
- —
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- none
- Program family
- —
- Effective
- —
- Sunset
- 2025-12-31
- Application deadline
- —
- Transfer discount
- —
Hard requirements (0)
None.
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- statewide — · Colorado Statewide
Tags (1)
- sunset_reason: legacy_program_sunset_2026-01-01
Source
§ 39-22-517, C.R.S.
Last verified: 2026-04-30
CO-statewide. LEGACY — sunset 2026-01-01. is_active=FALSE so /match excludes by default. Kept in catalog for historical retrospective filings. The two sub-credits (10% employer / 20% facility owner) are modeled in benefit_tiers below. Sibling to CO-CHILDCARE-CONTRIB (the donor-side credit, which IS still active).