Colorado’s Urban and Rural Enterprise Zone Act of 1986 established a program for the designation of state Enterprise Zones.  Statute allows for up to 16 areas to hold Enterprise Zone status.  Population in an Enterprise Zone cannot exceed 80,000 in urban and 100,000 in rural zones.  Areas with high unemployment rates, low per capita income, and slower population growth may be granted Enterprise Zone status by the Economic Development Commission.

Company EZ information is a public record.  The legislature declared that individual company information regarding EZ tax credits are a public record.  This change applies to certifications covering tax years beginning on or after August 7, 2002.  Information on research & development expenditures, as well as information that would reveal an individual employee's salary, is excluded from this requirement.  Certifications covering earlier tax years will remain confidential tax documents.  (39-30-103(4)(c.5), C.R.S.)