Enterprise Zone Investment Tax Credit
Three percent of qualified investment in eligible property first placed in service in an...
Three percent of qualified investment in eligible property first placed in service in an enterprise zone.
5 programs in the 2026 edition.
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Three percent of qualified investment in eligible property first placed in service in an...
Three percent of qualified investment in eligible property first placed in service in an enterprise zone.
Twelve percent of qualifying investment in a structured training or basic-education program...
Twelve percent of qualifying investment in a structured training or basic-education program that improves the job skills of the taxpayer's employees working predominantly within an...
The base credit is $1,100 for each qualifying additional business-facility employee, with the...
The base credit is $1,100 for each qualifying additional business-facility employee, with the statutory averaging and proration rules.
For tax years beginning before January 1, 2027, the credit is 3% of qualifying...
For tax years beginning before January 1, 2027, the credit is 3% of qualifying research-and-experimental expenditures in the zone exceeding the average of the taxpayer's actual...
Up to 50% of employer-paid federal Social Security and Medicare taxes associated with...
Up to 50% of employer-paid federal Social Security and Medicare taxes associated with approved net new jobs, over an eight-year period.