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1 | Colorado Department of Revenue | ||||||||||||||||||||||||||||||||||||||||||||
2 | 2021 Corporate Statistics of Income | ||||||||||||||||||||||||||||||||||||||||||||
3 | Table 13. All Corporations: Colorado Tax Credits by Size of Colorado Taxable Income | ||||||||||||||||||||||||||||||||||||||||||||
4 | |||||||||||||||||||||||||||||||||||||||||||||
5 | This table summarizes the types of Colorado credits claimed by all C corporations, by Colorado taxable income group. | ||||||||||||||||||||||||||||||||||||||||||||
6 | |||||||||||||||||||||||||||||||||||||||||||||
7 | I. Number of Returns | ||||||||||||||||||||||||||||||||||||||||||||
8 | Size of Colorado Taxable Income | Strategic Capital Tax Credit | Gross Conservation Easement Credit | Innovative Motor Vehicle Credit ¹ | Business Personal Property Credit | New Investment Tax Credit | Old Investment Tax Credit | Crop and Livestock Contribution Credit | Historic Property Preservation Credit | Child Care Contribution Credit | Child Care Center Investment Credit | Employer Child Care Facility Investment Credit | School-to-Career Investment Credit | Colorado Works Program Credit | Remediation of Contaminated Land Credit | Aircraft Manufacturer New Employee Credit | Colorado Job Growth Incentive Credit | Certified Colorado Disability Funding Committee License Fee Credit | Affordable Housing Credit | Food Contributed to Hunger Relief Charitable Organizations Credit | Preservation of Historic Structures Credit | Rural Jump-Start Zone Credit | Employer Contribution to Employee 529 Plan Credit | Employer Paid Leave of Absence for Live Organ Donation Credit | EZ Renewable Energy Investment Tax Credit (Refundable) | EZ Investment Tax Credit | EZ Commercial Vehicle Investment Tax Credit | EZ Renewable Energy Investment Tax Credit (Nonrefundable) | EZ Business Facility New Employee Credit | EZ Enhanced Rural New Employee Credit | EZ Agricultural Processing New Employee Credit | EZ Enhanced Rural Agricultural Processing New Employee Credit | EZ Employee Health Insurance Credit | EZ Contribution Credit | EZ Vacant Commercial Building Rehabilitation Credit | EZ Research and Experimental Activities Credit | EZ Job Training Investment Tax Credit | Total Credits ² | |||||||
9 | Negative Income | 0 | 0 | 0 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14 | |||||||
10 | $0 under $10K | 0 | 0 | NR | 11 | 32 | NR | 0 | 0 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NR | 0 | 0 | 39 | 0 | 0 | NR | NR | 0 | 0 | 0 | 8 | 0 | 0 | NR | 92 | |||||||
11 | $10K under $20K | 0 | 0 | 0 | NR | 7 | NR | 0 | 0 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12 | 0 | 0 | NR | 0 | 0 | 0 | 0 | 6 | 0 | NR | 0 | 32 | |||||||
12 | $20K under $30K | 0 | 0 | 0 | NR | 5 | 0 | 0 | 0 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | NR | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10 | 0 | 0 | NR | 0 | 0 | 0 | NR | NR | 0 | 0 | NR | 23 | |||||||
13 | $30K under $40K | 0 | 0 | 0 | NR | NR | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4 | 0 | 0 | 0 | 14 | |||||||
14 | $40K under $50K | 0 | 0 | 0 | 0 | 5 | NR | 0 | 0 | NR | 0 | 0 | 0 | 0 | 0 | 0 | NR | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 | 0 | 0 | NR | NR | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9 | |||||||
15 | $50K under $60K | 0 | NR | 0 | 0 | NR | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NR | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | NR | 0 | NR | 0 | 19 | |||||||
16 | $60K under $75K | 0 | 0 | 0 | 0 | 10 | 0 | 0 | 0 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6 | 0 | 0 | NR | 0 | 0 | 0 | 0 | 3 | 0 | NR | NR | 16 | |||||||
17 | $75K under $100K | 0 | 0 | 0 | NR | 8 | NR | NR | 0 | NR | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11 | 0 | 0 | 3 | 0 | NR | 0 | 0 | 0 | 0 | 0 | 0 | 20 | |||||||
18 | $100K under $200K | 0 | NR | 0 | NR | 28 | 0 | 0 | 0 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | NR | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29 | 0 | 0 | 3 | NR | 0 | NR | NR | 11 | 0 | 0 | 4 | 61 | |||||||
19 | $200K under $500K | 0 | 0 | 0 | NR | 26 | NR | 0 | 0 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30 | 0 | 0 | 6 | NR | 0 | 0 | NR | 10 | 0 | 5 | 4 | 61 | |||||||
20 | $500K under $1M | 0 | 0 | 0 | 3 | 20 | 0 | 0 | 0 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23 | 0 | 0 | 7 | 0 | 0 | 0 | NR | 10 | 0 | 0 | NR | 43 | |||||||
21 | $1M and over | 0 | 8 | NR | 18 | 116 | 3 | 0 | 0 | 24 | 0 | 0 | NR | 0 | 3 | 0 | 20 | 0 | 3 | 0 | 7 | 0 | 0 | 0 | 0 | 116 | NR | NR | 32 | 4 | NR | 0 | 9 | 36 | 0 | 17 | 18 | 251 | |||||||
22 | Total | 0 | 10 | 4 | 52 | 262 | 8 | NR | 0 | 57 | 0 | 0 | NR | 0 | 3 | 0 | 25 | 0 | 3 | 0 | 7 | 0 | NR | 0 | 3 | 300 | NR | NR | 58 | 8 | NR | NR | 14 | 92 | 0 | 25 | 31 | 655 | |||||||
23 | |||||||||||||||||||||||||||||||||||||||||||||
24 | II. Colorado Tax Credits | ||||||||||||||||||||||||||||||||||||||||||||
25 | Size of Colorado Taxable Income | Strategic Capital Tax Credit | Gross Conservation Easement Credit | Innovative Motor Vehicle Credit ¹ | Business Personal Property Credit | New Investment Tax Credit | Old Investment Tax Credit | Crop and Livestock Contribution Credit | Historic Property Preservation Credit | Child Care Contribution Credit | Child Care Center Investment Credit | Employer Child Care Facility Investment Credit | School-to-Career Investment Credit | Colorado Works Program Credit | Remediation of Contaminated Land Credit | Aircraft Manufacturer New Employee Credit | Colorado Job Growth Incentive Credit | Certified Colorado Disability Funding Committee License Fee Credit | Affordable Housing Credit | Food Contributed to Hunger Relief Charitable Organizations Credit | Preservation of Historic Structures Credit | Rural Jump-Start Zone Credit | Employer Contribution to Employee 529 Plan Credit | Employer Paid Leave of Absence for Live Organ Donation Credit | EZ Renewable Energy Investment Tax Credit (Refundable) | EZ Investment Tax Credit | EZ Commercial Vehicle Investment Tax Credit | EZ Renewable Energy Investment Tax Credit (Nonrefundable) | EZ Business Facility New Employee Credit | EZ Enhanced Rural New Employee Credit | EZ Agricultural Processing New Employee Credit | EZ Enhanced Rural Agricultural Processing New Employee Credit | EZ Employee Health Insurance Credit | EZ Contribution Credit | EZ Vacant Commercial Building Rehabilitation Credit | EZ Research and Experimental Activities Credit | EZ Job Training Investment Tax Credit | Total Credits | |||||||
26 | Negative Income | $0 | $0 | $0 | $3,725 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,096,197 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,099,922 | |||||||
27 | $0 under $10K | $0 | $0 | NR | $2,679 | $4,506 | NR | $0 | $0 | $555 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | NR | $0 | $0 | $5,770 | $0 | $0 | NR | NR | $0 | $0 | $0 | $1,836 | $0 | $0 | NR | NR | |||||||
28 | $10K under $20K | $0 | $0 | $0 | NR | $3,200 | NR | $0 | $0 | $1,311 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $5,302 | $0 | $0 | NR | $0 | $0 | $0 | $0 | $1,708 | $0 | NR | $0 | $14,694 | |||||||
29 | $20K under $30K | $0 | $0 | $0 | NR | $3,419 | $0 | $0 | $0 | $3,387 | $0 | $0 | $0 | $0 | $0 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $9,578 | $0 | $0 | NR | $0 | $0 | $0 | NR | NR | $0 | $0 | NR | $25,954 | |||||||
30 | $30K under $40K | $0 | $0 | $0 | NR | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $7,521 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $537 | $0 | $0 | $0 | $10,608 | |||||||
31 | $40K under $50K | $0 | $0 | $0 | $0 | $4,417 | NR | $0 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $3,927 | $0 | $0 | NR | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | NR | |||||||
32 | $50K under $60K | $0 | NR | $0 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $34,331 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | NR | $0 | NR | $0 | $43,405 | |||||||
33 | $60K under $75K | $0 | $0 | $0 | $0 | $7,734 | $0 | $0 | $0 | $2,976 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $13,273 | $0 | $0 | NR | $0 | $0 | $0 | $0 | $1,293 | $0 | NR | NR | $28,947 | |||||||
34 | $75K under $100K | $0 | $0 | $0 | NR | $6,282 | NR | NR | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $25,202 | $0 | $0 | $7,974 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $49,066 | |||||||
35 | $100K under $200K | $0 | NR | $0 | NR | $18,804 | $0 | $0 | $0 | $11,503 | $0 | $0 | $0 | $0 | $0 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $76,774 | $0 | $0 | $9,934 | NR | $0 | NR | NR | $18,521 | $0 | $0 | $737 | $157,143 | |||||||
36 | $200K under $500K | $0 | $0 | $0 | NR | $20,626 | NR | $0 | $0 | $34,013 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $173,886 | $0 | $0 | $40,579 | NR | $0 | $0 | NR | $12,372 | $0 | $17,351 | $10,696 | $323,618 | |||||||
37 | $500K under $1M | $0 | $0 | $0 | $1,125 | $18,552 | $0 | $0 | $0 | $10,500 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $233,252 | $0 | $0 | $82,860 | $0 | $0 | $0 | NR | $9,247 | $0 | $0 | NR | $356,604 | |||||||
38 | $1M and over | $0 | $3,525,778 | NR | $21,120 | $111,104 | $31,675 | $0 | $0 | $271,889 | $0 | $0 | NR | $0 | $257,997 | $0 | $8,463,681 | $0 | NR | $0 | $2,060,768 | $0 | $0 | $0 | $0 | $19,652,427 | NR | NR | $5,230,626 | $17,880 | NR | $0 | $1,040,837 | $275,661 | $0 | $1,642,794 | $1,144,333 | $45,964,259 | |||||||
39 | Total | $0 | $3,536,987 | $720,000 | $36,801 | $202,307 | $39,934 | NR | $0 | $337,634 | $0 | $0 | NR | $0 | $257,997 | $0 | $8,474,648 | $0 | NR | $0 | $2,060,768 | $0 | NR | $0 | $2,096,197 | $20,241,243 | NR | NR | $5,377,258 | $28,289 | NR | NR | $1,046,874 | $322,628 | $0 | $1,662,150 | $1,157,856 | $49,527,304 | |||||||
40 | |||||||||||||||||||||||||||||||||||||||||||||
41 | III. Average Tax Credits per Return | ||||||||||||||||||||||||||||||||||||||||||||
42 | Size of Colorado Taxable Income | Strategic Capital Tax Credit | Gross Conservation Easement Credit | Innovative Motor Vehicle Credit ¹ | Business Personal Property Credit | New Investment Tax Credit | Old Investment Tax Credit | Crop and Livestock Contribution Credit | Historic Property Preservation Credit | Child Care Contribution Credit | Child Care Center Investment Credit | Employer Child Care Facility Investment Credit | School-to-Career Investment Credit | Colorado Works Program Credit | Remediation of Contaminated Land Credit | Aircraft Manufacturer New Employee Credit | Colorado Job Growth Incentive Credit | Certified Colorado Disability Funding Committee License Fee Credit | Affordable Housing Credit | Food Contributed to Hunger Relief Charitable Organizations Credit | Preservation of Historic Structures Credit | Rural Jump-Start Zone Credit | Employer Contribution to Employee 529 Plan Credit | Employer Paid Leave of Absence for Live Organ Donation Credit | EZ Renewable Energy Investment Tax Credit (Refundable) | EZ Investment Tax Credit | EZ Commercial Vehicle Investment Tax Credit | EZ Renewable Energy Investment Tax Credit (Nonrefundable) | EZ Business Facility New Employee Credit | EZ Enhanced Rural New Employee Credit | EZ Agricultural Processing New Employee Credit | EZ Enhanced Rural Agricultural Processing New Employee Credit | EZ Employee Health Insurance Credit | EZ Contribution Credit | EZ Vacant Commercial Building Rehabilitation Credit | EZ Research and Experimental Activities Credit | EZ Job Training Investment Tax Credit | Total Credits | |||||||
43 | Negative Income | $0 | $0 | $0 | $339 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $698,732 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $149,994 | |||||||
44 | $0 under $10K | $0 | $0 | NR | $244 | $141 | NR | $0 | $0 | $139 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | NR | $0 | $0 | $148 | $0 | $0 | NR | NR | $0 | $0 | $0 | $230 | $0 | $0 | NR | NR | |||||||
45 | $10K under $20K | $0 | $0 | $0 | NR | $457 | NR | $0 | $0 | $262 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $442 | $0 | $0 | NR | $0 | $0 | $0 | $0 | $285 | $0 | NR | $0 | $459 | |||||||
46 | $20K under $30K | $0 | $0 | $0 | NR | $684 | $0 | $0 | $0 | $847 | $0 | $0 | $0 | $0 | $0 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $958 | $0 | $0 | NR | $0 | $0 | $0 | NR | NR | $0 | $0 | NR | $1,128 | |||||||
47 | $30K under $40K | $0 | $0 | $0 | NR | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1,074 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $134 | $0 | $0 | $0 | $758 | |||||||
48 | $40K under $50K | $0 | $0 | $0 | $0 | $883 | NR | $0 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1,309 | $0 | $0 | NR | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | NR | |||||||
49 | $50K under $60K | $0 | NR | $0 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,452 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | NR | $0 | NR | $0 | $2,284 | |||||||
50 | $60K under $75K | $0 | $0 | $0 | $0 | $773 | $0 | $0 | $0 | $992 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,212 | $0 | $0 | NR | $0 | $0 | $0 | $0 | $431 | $0 | NR | NR | $1,809 | |||||||
51 | $75K under $100K | $0 | $0 | $0 | NR | $785 | NR | NR | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,291 | $0 | $0 | $2,658 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $2,453 | |||||||
52 | $100K under $200K | $0 | NR | $0 | NR | $672 | $0 | $0 | $0 | $1,917 | $0 | $0 | $0 | $0 | $0 | $0 | NR | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,647 | $0 | $0 | $3,311 | NR | $0 | NR | NR | $1,684 | $0 | $0 | $184 | $2,576 | |||||||
53 | $200K under $500K | $0 | $0 | $0 | NR | $793 | NR | $0 | $0 | $6,803 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $5,796 | $0 | $0 | $6,763 | NR | $0 | $0 | NR | $1,237 | $0 | $3,470 | $2,674 | $5,305 | |||||||
54 | $500K under $1M | $0 | $0 | $0 | $375 | $928 | $0 | $0 | $0 | $3,500 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,141 | $0 | $0 | $11,837 | $0 | $0 | $0 | NR | $925 | $0 | $0 | NR | $8,293 | |||||||
55 | $1M and over | $0 | $440,722 | NR | $1,173 | $958 | $10,558 | $0 | $0 | $11,329 | $0 | $0 | NR | $0 | $85,999 | $0 | $423,184 | $0 | NR | $0 | $294,395 | $0 | $0 | $0 | $0 | $169,417 | NR | NR | $163,457 | $4,470 | NR | $0 | $115,649 | $7,657 | $0 | $96,635 | $63,574 | $183,125 | |||||||
56 | Average | $0 | $353,699 | $180,000 | $708 | $772 | $4,992 | NR | $0 | $5,923 | $0 | $0 | NR | $0 | $85,999 | $0 | $338,986 | $0 | NR | $0 | $294,395 | $0 | NR | $0 | $698,732 | $67,471 | NR | NR | $92,711 | $3,536 | NR | NR | $74,777 | $3,507 | $0 | $66,486 | $37,350 | $75,614 | |||||||
57 | |||||||||||||||||||||||||||||||||||||||||||||
58 | Source: Colorado C corporation income tax returns | ||||||||||||||||||||||||||||||||||||||||||||
59 | EZ - Enterprise Zone | ||||||||||||||||||||||||||||||||||||||||||||
60 | NR - Not releasable due to confidentiality requirements. Total includes NR data. | ||||||||||||||||||||||||||||||||||||||||||||
61 | ¹ The innovative motor vehicle credit represents an aggregate total of innovative motor vehicle credits and innovative truck credits claimed on returns. | ||||||||||||||||||||||||||||||||||||||||||||
62 | ² The total number of returns are not a sum of the counts presented because multiple credits can be claimed on a single return. The total represents the number of returns claiming any number of credits. | ||||||||||||||||||||||||||||||||||||||||||||
63 | |||||||||||||||||||||||||||||||||||||||||||||
64 | Prepared by: Office of Research and Analysis, Colorado Department of Revenue | dor_ora@state.co.us | ||||||||||||||||||||||||||||||||||||||||||||
65 | Data extracted: August 24, 2023 | ||||||||||||||||||||||||||||||||||||||||||||
66 | Publish date: July 2024 | ||||||||||||||||||||||||||||||||||||||||||||
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