Income Tax Credit Carryover (Colorado)
Last modified on December 17, 2014.
Financial Incentive Program
|Name||Income Tax Credit Carryover|
|Incentive Type||Personal Tax Credit|
|Applicable Sector||Commercial, Residential|
|Eligible Technologies||Solar Thermal Electric, Photovoltaics, Landfill Gas, Wind, Biomass, Hydroelectric, Geothermal Electric, Anaerobic Digestion|
|Energy Category||Renewable Energy Incentive Programs|
|Amount|| Income tax carryover of 20 years for renewable energy projects |
Income tax carryover of 22 years for renewable energy projects in enterprise zone
|Date added to DSIRE||2014-06-30|
|Last DSIRE Review||2014-07-24|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
Excess income tax credits claimed for a renewable energy investment made before January 1, 2018, can be carried over for 20 income tax years following the year the credit was originally allowed, in addition to any years the tax credit may have been deferred. The carryover is 22 income tax years for renewable energy projects that occur in an enterprise zone, subject to approval by the Colorado economic development commission.
Eligible types of renewable energy investments include solar thermal electric, photovoltaic, landfill gas, wind, biomass, hydroelectric, geothermal electric, recycled energy, anaerobic digestion, and renewable fuel cell projects.
|Department||Colorado Department of Revenue|
|Address||1375 Sherman Street|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||C.R.S. 39-30-104|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.