The Community Food Access program strives to increase access to and lower prices for healthy food in low income, low access areas of the state by supporting small food retailers and small family farms.
Small Food Retailers and Small Family Farms – your costly equipment purchases may be eligible for a refundable income tax credit equal to 75% of the amount you spent. Equipment must help to increase access to or lower prices for healthy food in low income, low access and underserved areas of the state.
Deadlines to apply will be June 30th, September 30th, and December 31st, 2025.
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A printable version of the information on this webpage is available in the Tax Credit Guidelines below. The Grant Guidelines are available in English and Spanish. Additional language translations will be made available upon requests made up to 10 days before the application deadline.
Una versión imprimible de la información en esta página de internet está disponible en las directrices de crédito aquí. La Guía de Crédito está disponible en inglés y en español. Se pondrán a disposición traducciones de idiomas adicionales con previa solicitud realizada hasta 10 días antes de la fecha límite de solicitud.
Small Food Retailers and Small Family Farms are eligible for the CFA Tax Credit.
Small family farms are:
Small food retailers are:
Find out more about eligibility in the Tax Credit Frequently Asked Questions(opens in new window).
Costly equipment purchases that will increase access to or lower prices for healthy foods in low income, low access areas are eligible for the tax credit.
Many types of equipment are eligible for a tax credit. Applicants will need to demonstrate how the equipment has increased access to or lowered prices for healthy food in LILA communities. For more information, visit the Frequently Asked Questions page(opens in new window).
If you aren’t sure if equipment you plan to purchase would be eligible for a CFA tax credit, you can submit an eligibility request form(opens in new window) (Español(opens in new window)) to CDA before purchasing. The department will process these applications and issue Letters of Eligibility on a first-come, first-serve basis.
Submitting an eligibility request form is not a requirement to apply for a tax credit and does not guarantee that CDA will issue a tax credit upon application.
Small Food Retailers and Small Family Farms must be located in or serve a low income, low access (LILA) community in Colorado to be eligible to receive a tax credit. These communities are determined by census information. Please see the Frequently Asked Questions page(opens in new window) for more information.
Gather your eligibility documentation, your proof of purchase and proof of payment documentation, and a letter of support (only required for small family farm applicants) and fill out the application below. We will request additional documentation if necessary.
Apply Here(opens in new window)
In your application answers, please demonstrate the impact of your equipment by highlighting how you’re reaching LILA communities and / or reducing the cost of healthy food.
Read more about this on the Tax Credit FAQ page(opens in new window).
2025 tax credit applications will be reviewed and awarded after three deadlines during the year. The next deadline is 11:59 p.m. MT, June 30, 2025.
Please note: there may be less than three application periods in a given year depending on funding availability.
Tax credit applications will be accepted year round (while funds are available), but reviewed and awarded after three deadlines during the year. The deadlines in 2025 are June 30th, September 30th, and December 31st.
Applications will be reviewed and awarded in the order below:
For more information about priority groupings, see the rules(opens in new window) pertaining to this program on the Secretary of State’s website.
If your application is incomplete or more information is needed, CDA will request additional documents or information in order to issue your award. Your business will have 7 business days after notification to submit the remaining information before your application is considered abandoned.
If your business and expenses are eligible, and funds are available, CDA will issue a certificate to your business stating the value of your tax credit. This tax credit will be applied toward the taxes you owe to the State of Colorado.
The tax credit amount will be 85% of the purchase price of your equipment in 2024. In subsequent years, the amount will change to 75% of the purchase price.
You will also be asked to sign an attestation stating your understanding of program goals and proper use of the equipment.
Include the tax credit certificate when you file your state business taxes. The Colorado Department of Revenue will already have this information on file, from the Colorado Department of Agriculture.
The amount of the credit will be deducted from your taxes owed to the State of Colorado.
If your tax credit amount exceeds what you owe the State of Colorado in taxes that year, the difference will be paid to you by the Department of Revenue. For more information on filing a Colorado income tax return, visit the Department of Revenue’s website at Tax.Colorado.gov(opens in new window).
As of March 17, 2025, $718,527 in tax credits were issued of $10 Million in funds available for the 2024 calendar year.
If you purchased equipment in 2024, you are welcome to submit an application.
2024 application(opens in new window)
2024 tax credit applications will be accepted year round (while funds are available), but reviewed and awarded after three deadlines during the year. The deadlines in 2025 are June 30th, September 30th, and December 31st. After December 31, 2025, no equipment applications from purchases made in 2024 will be accepted.
The applicant is responsible for submitting any filing extensions that may be required by the Department of Revenue. Please reach out to the Department of Revenue(opens in new window) for more information.