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.
Pre-Certification Required in 2012
Pre-certification is required prior to commencing an activity that will earn an EZ business tax credit (forms DR0074, 76 or 77) on or after January 1, 2012. Please note:
- Pre-certification is not required for the Contribution Tax Credit.
- Pre-certification is not required for the Manufacturing / Mining Sales and Use Tax Exemption.
- Pre-certification and certification are both required for activities performed in 2012 or later.
- For activities performed in 2011 or prior only certification is required, and certification must be submitted on or before December 31, 2012.
Click the highlighted link to get Pre-certified or Certified:
EZ Pre-certification and Certification
If approved, an email will be sent to the preparer and can be used as supporting documentation with income tax filings.
EZ Legislative Changes
Click on the image below for information on recently enacted EZ legislative changes.
Overview Table
| TAX CREDIT | CREDIT AMOUNT | FORM | FYI |
| Investment Tax Credit | 3% of equipment purchases | Online* | FYI Income 11 |
| Job Training Tax Credit | 10% of qualified training expenses | Online* | FYI Income 31 |
| New Busines Facility (NBF) Jobs Credit | $500 per new job | Online* | FYI Income 10 |
| NBF Ag Processing Jobs Credit | $1,000 total per new a.p. job | Online* | FYI Income 10 |
| NBF Health Insurance Credit | $200 x 2 years per new h.i. job | Online* | FYI Income 10 |
| R&D Increase Tax Credit | 3% of increased R&D expenditures | Online* | FYI Income 22 |
| Vacant Building Rehabilitation Tax Credit | 25% of rehabilitation expenditures | Online* | 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 |
* Use highlighted link at top of page for online pre-certification and certification.
** 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.
EZ 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