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Enterprise Zone Contribution Tax Credit

CO-EZ-CONTRIB · Colorado

Summary

Tax credit equal to 25% of cash contributions and 12.5% of in-kind contributions made to a state-designated Enterprise Zone administrator for projects approved by that administrator. Each of Colorado's 16 Enterprise Zones has its own administrator (typically a regional council of governments, chamber of commerce, or community development corporation).

Benefit

Percentage
25% of contribution_to_ez_administrator
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
—
Application deadline
—
Transfer discount
—

Tiers (2)

#NameBenefitMin jobsMin investmentMin wageMax annual
1Cash Contribution (25%)25% of contribution_to_ez_administrator————
2In-Kind Contribution (12.5%)12.50% of contribution_to_ez_administrator————

Hard requirements (2)

  • intermediary_org_typeDonation must be made to a qualifying donee — a state-designated Enterprise Zone administrator (one of 16, listed in qualified_intermediaries). General contributions to community organizations that are not OEDIT-designated EZ administrators do not qualify.
  • local_approval_requiredEZ administrator (one of 16 OEDIT-designated administrators) must pre-certify the qualifying activity (investment / hire / training / health-insurance contribution / R&D activity / contribution donee) before the credit is realizable. Procedural.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

  • enterprise_zone — · Colorado Enterprise Zones (16 zones, OEDIT-designated)

Tags (5)

  • reported_on_form: DR_1366
  • in_kind_rate_pct: 12.5
  • oedit_refund_certificate_path: When OEDIT issues a refund certificate (typically tied to CO-CHIPS-REFUNDABLE participation), post-certificate credits are claimed via DR 1370 as refundable; pre-certificate carryforwards remain on DR 1366.
  • refund_certificate_form: DR_1370
  • pte_distribution_form: DR_0078A

Tax bases

  • corporate_income_taxprimary

Approval requirements (1)

  • requiredCO Enterprise Zone administrator certification — EZ administrator (one of 16 OEDIT-designated regional administrators, see qualified_intermediaries) pre-certifies the activity before the credit is realizable.

Qualified intermediaries (19)

OrganizationTypeDesignating agencyStatus
Adams County Economic Development (Adams County EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Aurora Economic Development Council (Aurora / Arapahoe EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Boulder County Economic Development (Boulder County EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Denver Metro EZ administrator (City and County of Denver Office of Economic Development)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
East Central Council of Governments (East Central CO EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Garfield County Economic Development (Rifle / Glenwood Springs)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Lakewood Economic Development (Jefferson County / West Metro EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Larimer County Economic and Workforce Development (Larimer County EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Mesa County Economic Development (Mesa County / Western Slope EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Northeast Colorado Economic Development District (NE CO EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
North Metro Denver Chamber of Commerce (North Metro EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Northwest Colorado Council of Governments / Innovation Center (NW CO EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Pikes Peak Regional Economic Development Corporation (Pikes Peak EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Region 9 Economic Development District (Southwest CO EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Routt County Economic Development Partnership (Routt / Steamboat EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
San Luis Valley Development Resources Group (SLV EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Southern Colorado Economic Development District (Pueblo / Southern Front Range EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Upper Arkansas Area Council of Governments (Upper Arkansas EZ)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active
Upstate Colorado Economic Development (Weld County / Greeley)Enterprise Zone AdministratorColorado Office of Economic Development and International Trade (OEDIT)active

Source

https://oedit.colorado.gov/enterprise-zone-contribution-tax-credit
§ 39-30-103.5, C.R.S.; Income Tax Topics: Enterprise Zone Contribution Credit (CDOR, April 2024)
Last verified: 2026-04-26
INTERMEDIARY-DEPENDENT credit — donee must be an OEDIT-designated EZ administrator (see qualified_intermediaries below). Cash rate = 25%; in-kind = 12.5%. Modeled here with the cash rate as headline; in-kind variant noted in description (the schema does not yet support per-form rate variants without a benefit_components row, which would over-engineer this credit at MVP).