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COtax_creditflat_per_job

Enterprise Zone New Employee Tax Credit

CO-EZ-NEC · Colorado

Summary

Tax credit of $1,100 per net new employee (FTE) employed in a Colorado Enterprise Zone. One of 10 EZ-region credits.

Benefit

Percentage
—
Flat
$1,100 per job
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 (2)

  • Mutually ExclusiveCO-RJS — Rural Jump-Start Tax Credit
    RJS prohibits stacking with EZ New Employee Credits for the same New Hires.
  • StackableCO-EZ-NEC-RUR — Enterprise Zone Enhanced Rural New Employee Tax Credit
    Enhanced Rural EZ NEC ($2,000/job) is claimed in addition to the base EZ NEC ($1,100/job) when the location is in an Enhanced Rural EZ. Combined: $3,100/job/year.

Source

https://oedit.colorado.gov/enterprise-zone-new-business-facility-employee-tax-credit
§ 39-30-105, C.R.S.
Last verified: 2026-04-26
Stacks with CO-EZ-NEC-RUR (Enhanced Rural variant, +$2,000) when located in an Enhanced Rural EZ. EXPLICITLY MUTUALLY EXCLUSIVE with CO-RJS for the same New Hires (per oedit.colorado.gov/rural-jump-start-program). See stacking_rules below.