COtax_creditpct_of_investment
Enterprise Zone Research and Development Increase Credit
CO-EZ-RD · Colorado
Summary
Tax credit equal to 3% of the increase in annual research and development expenses incurred for activities conducted in a Colorado Enterprise Zone, computed against the average of the prior two years' R&D expenses (incremental base).
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 (1)
- 5417 Scientific Research and Development Services
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
§ 39-30-105.5, C.R.S.
Last verified: 2026-04-26
Incremental base = avg(prior 2 yrs of qualifying R&D). Computation rule is captured in description; not modeled at the schema level (parallels GA-RD treatment).