Enterprise Zone (EZ)
Colorado's Enterprise Zone program provides tax incentives to encourage businesses to locate and expand in designated economically distressed areas of the state. There are 16 Enterprise Zones and 2 sub-zones in Colorado. Please use the navigation bar in grey on the left to view the other EZ resource pages of this website.
Pre-certification Required in 2012
If your business will perform an activity on or after January 1, 2012 that will earn an EZ business tax credit, Colorado Revised Statute 39-30-103(7)(a) requires that your business receive Pre-certification prior to commencing the activity that will earn the credit. Pre-certification is not required for the Contribution Tax Credit or the Manufacturing / Mining Sales and Use Tax Exemption. Please note:
- Pre-certification and Certification are both required for activities performed in 2012 or later.
- Only Certification is required if all activities that earned an EZ tax credit were performed in 2011 or prior.
- A taxpayer that completes an activity in 2011 or prior, for which the taxpayer intends to claim an Enterprise Zone tax credit, shall submit to the EZ Administrator on or before December 31, 2012 any information related to such completed activity that is necessary to receive certification from the EZ Administrator.
Online Pre-certification and Certification System
You can now receive Pre-certification and Certification for business Enterprise Zone Tax Credits Online! Click on the link highlighted below to visit the new system:
ENTERPRISE ZONE ELECTRONIC PRE-CERTIFICATION AND CERTIFICATION SYSTEM
The new electronic certification system is available at the link above and provides the ability to receive:
- Certification for business Enterprise Zone tax credits for forms DR0074, DR0076, DR0077 for activities that earned a tax credit in 2011 and prior.
- Pre-certification for business Enterprise Zone tax credits for forms DR0074, DR0076, DR0077 for activities to be completed in 2012 or later, and for Certification after activities are completed in 2012 or later.
EZ Legislative Changes
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Please visit the EZ Legislation web page for information on the many enacted legislative changes -- including the 2012 Pre-certification requirement. |
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Overview Table
Please use the links provided in the table below to access the Department of Revenue tax form and FYI Publication for each tax credit. If claiming Enteprise Zone tax credits it is recommended that you review the Enterprise Zone FYI Publications available from the Department of Revenue.
| TAX CREDIT | CREDIT AMOUNT | FORM | FYI |
| Investment Tax Credit | 3% of equipment purchases | DR0074 | FYI Income 11 |
| Job Training Tax Credit | 10% of qualified training expenses | DR0074 | FYI Income 31 |
| New Busines Facility (NBF) Jobs Credit | $500 per new job | DR0074 | FYI Income 10 |
| NBF Ag Processing Jobs Credit | $1,000 total per new a.p. job | DR0074 | FYI Income 10 |
| NBF Health Insurance Credit | $200 x 2 years per new h.i. job | DR0074 | FYI Income 10 |
| R&D Increase Tax Credit | 3% of increased R&D expenditures | DR0077 | FYI Income 22 |
| Vacant Building Rehabilitation Tax Credit | 25% of rehabilitation expenditures | DR0076 | FYI Income 24 |
| Manufacturing / Mining Sales and Use Tax Exemption |
Expanded S&U tax exemption in EZ | DR1191 | FYI Sales 10 FYI Sales 69 |
| Commercial Vehicle Investment Tax Credit (CVITC) |
1.5% of commercial vehicle purchases |
CVITC Application | CVITC Details FYI Income 11 |
| Contribution Tax Credit | 25% of cash (12.5% in-kind) donations | DR0075* | FYI Income 23 |
*EZ Contribution Project will provide contributor with the DR0075 form with receipt of a donation.
Tax Preparers
Vist the Tax Credits page of our website for more information including links to Statute and Regulation.
The 2011 Fact Sheets can be dowloaded below:
For more information on the Enterprise Zone, please contact:
Kevin Tilson
Enterprise Zone Program Manager
Office of Economic Development & International Trade
kevin.tilson@state.co.us / (303) 892-3840
Secondary contact:
Sonya Guram
Bioscience Program Manager
Office of Economic Development & International Trade
sonya.guram@state.co.us / (303) 892-3840