1. Colorado Department of Revenue (CDOR)
  2. Colorado Revised Statutes (C.R.S.) $\S 39-22-502$
  3. Enterprise Zone (EZ)
  4. EZ R&D Tax Credit
  5. Enterprise Zone Administrator
  6. Pre-Certification (EZ)
  7. Certification Application (EZ)
  8. Tax Credit Certificate
  9. Office of Economic Development and International Trade (OEDIT)
  10. Qualified Research Expenses (QREs)
  11. Research and Experimental Expenditures
  12. Internal Revenue Code (IRC) $\S 41$
  13. IRC $\S 174$ (Reference)
  14. 3% Credit Rate
  15. Increase in Expenditures
  16. Base Amount (Colorado)
  17. Average Expenditures for the Prior Two Years
  18. Nonrefundable Credit
  19. Unlimited Carryforward
  20. 25% Annual Usage Limit
  21. Divided Equally Over Four Years
  22. Form DR 0074 (Pre-Certification)
  23. Form DR 0076 (Certification Application)
  24. Form DR 0077 (Research and Development Income Tax Credit)
  25. Form DR 1366 (Tax Credit Certificate Submission)
  26. Form DR 0078a (Partnership Credit Distribution)
  27. Eligible Entities (C-Corp, S-Corp, Partnership, LLC)
  28. Pass-Through Entity
  29. Pro-Rata Allocation
  30. Three-Year EZ Presence Requirement
  31. Technological in Nature (4-Part Test)
  32. Elimination of Uncertainty (4-Part Test)
  33. Process of Experimentation (4-Part Test)
  34. Permitted Purpose (4-Part Test)
  35. Wages for Qualified Services (EZ Specific)
  36. Supplies Used in Qualified Research (EZ Specific)
  37. Contract Research Expenses (EZ Specific)
  38. Computer Rental/Lease Costs (EZ Specific)
  39. Land or Land Improvements (Exclusion)
  40. Depreciable Equipment (Exclusion)
  41. Management Surveys (Exclusion)
  42. Research Funded by a Government Entity (Exclusion)
  43. Costs to Adapt to Customer Needs (Exclusion)
  44. Income Tax Liability Offset
  45. Taxable Year
  46. Shared Quantum Facility Tax Credit
  47. Quantum Business
  48. Qualifying Fixed Capital Assets
  49. Advanced Industry Investment Tax Credit