COtax_creditpct_of_investment

Enterprise Zone Investment Tax Credit

CO-EZ-ITC · Colorado

Summary

Tax credit equal to 3% of qualified investment in business personal property used exclusively in a Colorado Enterprise Zone. One of 10 EZ-region credits; pre-certified by the regional EZ administrator and reported on Form DR 1366.

Benefit

Percentage: 3% of investment
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: —

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.

Program relationships (1)

StackableCO-RJS — Rural Jump-Start Tax Credit
RJS explicitly permits stacking with EZ Investment Tax Credit (and Historic Preservation, Advanced Industries Accelerator Grant) — the rule prohibits stacking only with overlapping job-creation incentives.

Source

https://oedit.colorado.gov/enterprise-zone-investment-tax-credit

§ 39-30-104, C.R.S.

Last verified: 2026-04-26

Carryforward duration not verified from accessible source pages — DR 1366 binary-fetched but not text-extractable, OEDIT EZ guide returned 403. Confirm at production-seed time. Stackable with CO-EZ-CONTRIB and (per OEDIT RJS page) with CO-RJS.