The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


DR 0348 - Remediation of Contaminated Land Credit Transfer Schedule


The contaminated land redevelopment credit is available to property owners who receive a certificate from the Colorado Department of Public Health and Environment (“CDPHE”) verifying the credit and the approved environmental remediation of their property within Colorado. If the property owner is a taxpayer – such as an individual, trust, or C corporation – the taxpayer can either apply the credit toward its tax liability or transfer the credit to another taxpayer. 

For more information, please read FYI Income 42: Contaminated Land Redevelopment Credit.