Income Tax Credit Carryover (Colorado)

No revision has been approved for this page. It is currently under review by our subject matter experts.
Jump to: navigation, search

Summary

Last modified on December 17, 2014.

Financial Incentive Program

Place Colorado

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
Active Incentive No

Implementing Sector State/Territory
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[1]


Summary

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.


Incentive Contact

Department Colorado Department of Revenue

Address 1375 Sherman Street

Place Denver, Colorado
Zip/Postal Code 80261
Phone (303) 238-7378




     
     

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.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency"