The 2017 Tax Cuts and Jobs Act (TCJA) established Opportunity Zones to invite private investment in designated economically-challenged communities throughout the United States. Private investment in Opportunity Zones is encouraged through tax incentives.

Colorado has 126 designated Opportunity Zones. Two of the designated Opportunity Zones are located in Morgan County. For more information, visit our Opportunity Zones page.





The Colorado Enterprise Zone (EZ) Program is designed to promote a business-friendly environment in economically distressed areas by offering state income tax credits that incentivize businesses to locate and develop in, and non-profit organizations to assist with the needs of these communities. For more information, visit our Enterprise Zones page.