INVESTMENT CREDIT FOR EMPLOYERS WHO PROVIDE CHILD CARE FACILITIES FOR EMPLOYEES
Employers who provide child care facilities for the benefit of their employees can claim an investment tax credit. The tax credit is equal to 10% of the employer’s investment during the tax year in qualified tangible personal property to be used in the operation of the child care facility. The facility must be incidental to the employer’s business and must be licensed pursuant to Section 26-6-104 C.R.S. [§39-22-517(2) C.R.S.]
https://www.colorado.gov/pacific/sites/default/files/Income7.pdf