COtax_creditflat_per_job
Enterprise Zone Employee Health Insurance Credit
CO-EZ-HEALTH · Colorado
Summary
Tax credit of $1,000 per insured employee per year, available for the first two full tax years in which the business operates in a Colorado Enterprise Zone, conditional on the employer making a qualifying contribution to the employee's health insurance.
Benefit
- Percentage
- —
- Flat
- $1,000 per employee
- Duration
- 2 years
- 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
- —
Hard requirements (1)
- 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 (4)
- reported_on_form: DR_1366
- 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.
Source
§ 39-30-104(1.5), C.R.S.
Last verified: 2026-04-26
Two-year limit is per-business (first two tax years in the EZ), not per-employee. Modeled here via benefit_duration_years=2.