Business Incentives and Economic Development Expenditures: An Overview of Colorado s Program Investments and Outcomes
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- Gwendolyn Adams
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1 Business Incentives and Expenditures: An Overview f Clrad s Prgram Investments and Outcmes Summary Acrss the cuntry, state ecnmic develpment incentives have evlved int a cmplex mixture f prgrams with diverse structures and gals. The Cuncil fr Cmmunity and Ecnmic Research (C2ER) and the Center fr Reginal Ecnmic Cmpetitiveness (CREC) have been wrking t catalg and dcument the range f available state prgrams thrugh the C2ER State Business Incentives Database, which includes detailed infrmatin abut almst 2,000 stateadministered incentive prgrams frm every state; and the C2ER State Expenditures Database, a cmpilatin f ecnmic develpment expenditure budget data frm every state. This reprt builds n that wrk by taking a deeper lk at Clrad s full array f incentive prgrams and includes an analysis f the available utcme data that is used by state plicymakers and prgram administratrs t gauge prgram effectiveness. In rder t create a cmprehensive picture f the ecnmic develpment landscape, we reviewed and culled data frm a range f state statutes, reprts, and websites. The numbers cntained in this reprt are CREC The Center fr Reginal Ecnmic Cmpetiveness (CREC) is wrking with The Pew Charitable Trusts (Pew) n the Business Incentives Initiative. This initiative engages frwardthinking teams f ecnmic develpment plicymakers and practitiners frm six states. These leaders are wrking tgether t identify effective ways t manage and assess ecnmic develpment incentive plicies and practices, imprve data cllectin and reprting n incentive investments, and develp natinal standards. The initiative is supprted by a grant frm the Laura and Jhn Arnld Fundatin. and C2ER s best estimate f the dllars spent n ecnmic develpment incentives at the state level in Clrad. In Fiscal year (FY) 2013, the mst recent year spending data are available fr all prgram types, the state spent $111 millin n ecnmic develpment prgram expenditures and $400 millin n ecnmic develpment tax expenditures. 1 1 Please see Appendices fr detailed lists f all items included in this reprt as incentives, ecnmic develpment prgram expenditures, and ecnmic develpment tax expenditures. 1 P a g e
2 Overview f Business Incentives Clrad has a relatively lw number f incentive prgrams, with a ttal f 27 active prgrams in The C2ER State Business Incentives Database defines state business incentives as state-administered prgrams designed t influence business investment behavirs. States design their prgrams t influence these behavirs thrugh tax incentives, as well as thrugh nn-tax prgrams, such as grants, lans, business assistance, and ther investment vehicles. These incentives help businesses address ne r mre needs, such as capital access, wrkfrce preparatin, technlgy transfer, site facility imprvements, and s frth. 2 Figure 1: Clrad State Business Incentives by Agency, 2014 State Agency Number f Prgrams 15 Clrad Husing and Finance Authrity 5 Clrad Department f Revenue 4 Clrad Department f Labr and Emplyment 1 Clrad Department f Lcal Affairs 1 High Cuntry Venture, LLC 1 Surce: C2ER State Business Incentives Database In Clrad, the respnsibility fr administering these incentive prgrams is spread acrss six different state agencies. The primary agencies respnsible fr administering incentive prgrams are the Clrad Office f (OEDIT), Department f Revenue, and Clrad Husing and Finance Authrity (See Figure 1.) 2 The C2ER State Business Incentives Database definitin f business incentives may differ frm the definitin used by the state f Clrad. Fr a current list f incentive prgrams as defined by the state, please see the Clrad Office f and Internatinal trade website. 2 P a g e
3 Figure 2: Incentive Prgrams by Business Need** Clrad Incentive Prgrams by Business Need (2015) Capital access r frmatin Tax/Regulatry burden reductin Infrastructure Imprvement Wrkfrce prep r develpment Facility/site lcatin Prduct & prcess imprvement Business management Number f Prgrams Surce: C2ER State Business Incentives Database ** Nte: Prgrams may appear mre than nce if they are intended t fulfill multiple business needs. The Department f Revenue exclusively administers tax incentives (primarily exemptins and tax credits), while OEDIT and ther state agencies administer a mix f tax (primarily credits) and nn-tax prgrams. Tax exemptin Lan/Lan Participatin Tax refund r rebate Lan guarantee Preferential rate Equity investment Tax abatement Figure 3: Incentive Prgrams by Type** Clrad Incentive Prgrams by Type (2015) Other Number f Prgrams Surce: C2ER State Business Incentives Database ** Nte: Prgrams may appear mre than nce if they prvide multiple incentive types. 3 P a g e
4 Over the past few years, the state has created a number f new tax, direct business financing, and indirect business financing incentives, with n majr emphasis n any incentive categry. Almst half (48 percent) f Clrad s active incentive prgrams ffer sme kind f taxrelated benefit. By cmparisn, tax incentives represent 45 percent f all state business incentive prgrams acrss the natin. Arund a third f Clrad s incentive prgrams prvide direct business financing (30 Percent), while abut 20 percent ffer indirect business financing. (See Figure 2.) Prgrams launched in earlier decades Turism/Film emphasized business peratinal supprt, such Special Industry Assistance as develping wrkfrce, technlgy, and Prgram Supprt prducts. The emphasis f the state s current Administratin prtfli f incentives is n tax burden Other Prgram Areas reductin and capital access r frmatin, with a smaller number f prgrams addressing business peratins imprvements and wrkfrce develpment. Cmpared t ther states, Clrad s prgram prtfli places a strng emphasis n prviding businesses with facility and site lcatin and prduct and prcess imprvement. (See Figure 3.) There has been a recent trend in the state tward the develpment f capital access prgrams, such as the Clrad Capital Access Prgram (2011) and Cash Cllateral Supprt (2011), and develping prgrams t benefit specific industry sectrs in the state, such as aerspace, renewable energy, life sciences, and advanced manufacturing. Prgram Expenditures State Expenditures Functin Areas Examining Clrad s budget fr ecnmic develpment prgram expenditures reveals hw varius state agencies utlay mney fr ecnmic develpment prgrams. Expenditures fall int 15 functinal areas fr ecnmic develpment defined by the C2ER State Expenditures Database. 3 Accrding t Clrad s FY Executive Branch Budget Requests, which detail actual FY 2013 spending, the state spent $111 millin 4 n ecnmic develpment in FY This level f spending represents an average f $635 per business, which is cnsiderably lwer than the median average f $789 per business spent in ther states fr that fiscal year. Business Finance Strategic Business Attractin Fund Business Assistance Internatinal Trade and Investment Dmestic Recruitment/Out-f-State Wrkfrce Preparatin & Develpment Technlgy Transfer Entrepreneurial Develpment Minrity business develpment Cmmunity Assistance 3 See Glssary definitins here This ttal excludes all federal and lcal ecnmic develpment expenditures. 4 P a g e
5 Millins Octber 2015 The majrity f Clrad s ecnmic develpment expenditures (68%) went t the Department f Lcal Affairs due t the large amunt f funding fr cmmunity develpment prjects. The Office f the Gvernr received a quarter f the ttal funding, t be spent mainly thrugh the Office f Ecnmic Develpment. The remaining funding was apprpriated fr agricultural develpment prgrams at the Department f Agriculture. In cmparisn t ecnmic develpment expenditures natinally, in FY 2013 Clrad spent a greater prprtin f its budget (relative t ther states) n prgrams related t cmmunity assistance and internatinal trade, and a lwer share n prgrams related t business finance, business assistance technlgy transfer, turism and film, wrkfrce preparatin, and special industry assistance. Figure 2: State Funding by Functin CO State Funding by Functin, FY12-14 $140 FY12 FY13 FY14 $120 $100 $80 $60 $40 $20 $0 Cmmunity assistance Turism/Film Special Industry Assistance Dmestic Recruitment Wrkfrce Preparatin & Dev. Surce: C2ER State Expenditures Database ** Nte: All years depict actual spending. Between FY 2007 and FY 2008, ecnmic develpment spending increased in Clrad frm $51 millin t $307 millin. This very large increase was due t the start f the Department f Lcal Affair s Lcal Gvernment Mineral and Energy Impact s prgram, which prvides planning and infrastructure develpment funding t lcalities that were scially and/r ecnmically impacted by the develpment, prcessing, r energy cnversin f minerals and mineral fuels. Funding fr this prgram was greatly decreased after FY2011, causing a large verall decrease in state ecnmic develpment prgram expenditures in FY Funding fr the New Jbs Incentives Cash Fund was als eliminated during this fiscal year. Ecnmic develpment expenditures rse again in FY 2014 after hitting anther lw pint f $111 millin in FY In FY2014 there were large spending increases fr cmmunity assistance, ecnmic incentives and marketing by the Clrad General Assembly s Cmmissin. Ecnmic develpment expenditures are prjected t cntinue increasing in upcming fiscal years, with 5 P a g e
6 MILLIONS (MD) BILLIONS (U.S) Octber 2015 $219 millin apprpriated fr FY 2015 and $228 millin in prpsed spending fr FY The largest funding increases in these fiscal years are prjected t be fr business assistance, business finance and internatinal trade, with funding increases fr Small Business Develpment Centers, Leading Edge Prgram s, and Glbal Business Develpment. (See Figure 5.) Figure 3: Ttal State Funding Ttal State Funding, FY07-16 $350 Clrad U.S. $12 $300 $250 $200 $150 $100 $50 $10 $8 $6 $4 $2 $0 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15** FY16** Surce: C2ER State Expenditures Database ** Nte: FY15 represents apprpriated spending and FY16 represents prpsed spending. All ther years depict actual spending. $0 Tax Expenditures Tax expenditures can be defined as revenue lsses attributable t tax prvisins that ften result frm the use f the tax system t prmte scial gals withut incurring direct expenditures. 5 Ecnmic develpment tax expenditures in this cntext represent thse tax prvisins that use the state tax system t prmte business investments that prmte state ecnmic pririties. The Clrad Tax Prfile and Expenditure Reprts fr FY 2014, published by the Clrad Department f Revenue, was used fr the analysis in this sectin. Data was cllected by reviewing and recrding all line items in the reprt related t ecnmic develpment, including all tax credits, abatements, refunds/rebates and exemptins that are designed t influence business investment behavirs. Fr a large number f tax incentives, nly FY 2011 revenue impact data was available, s that fiscal year was included as a prxy fr FY 2013 ttals. In ther cases, the tax incentive is listed as having n tax expenditures fr that year because the data was nt available, nt reprted t maintain cnfidentiality, r available but aggregated within the ttal fr anther credit. 5 Tax Expenditures: What are they and hw are they structured? Tax Plicy Center. Accessed Nvember 25, 2014 at: 6 P a g e
7 In FY 2013, the state f Clrad s ecnmic develpment tax expenditures ttaled apprximately $400 millin, which was significantly greater than the $111 millin Clrad invested in ecnmic develpment prgram expenditures fr that fiscal year. Clrad administered its tax expenditures related t ecnmic develpment primarily thrugh the Department f Revenue, althugh fr sme incentives, state agencies like OEDIT were invlved in marketing the incentives and evaluating applicants fr discretinary tax incentives. Fr FY 2013, apprximately 99 percent f Clrad s ecnmic develpment tax expenditures were fr sales and use tax exemptins, while the remainder went t incme tax credits, which includes bth crprate and individual incme taxes. Hwever, almst all f the ecnmic develpment incme tax credits listed in the reprt were nt included in these ttals because they were aggregated under the Clrad minimum tax credit, rather than brken ut by the expenditures fr each credit. If the aggregate ttal f $180 millin listed fr the Clrad minimum tax credit had been included, Clrad s ecnmic develpment tax expenditures fr FY 2013 wuld be much higher (arund $580 millin). The primary ecnmic develpment functinal gals f these tax expenditures were t encurage cmmunity assistance, dmestic recruitment, special industry assistance, technlgy transfer, and wrkfrce preparatin and develpment. The majrity f Clrad s ecnmic develpment tax expenditures went twards special industry assistance (99 percent) and cmmunity assistance (1 percent). Clrad used tax incentives t assist many different industries in the state, with almst tw thirds f line items ging tward specific industries. The primary industries that received tax assistance in FY 2013 were agriculture (80 percent) and manufacturing (19 percent). Althugh nt included here as ecnmic develpment tax expenditures, the state ffers il and gas prducers a number f credits, deductins, and exemptins t its severance tax. Clrad s severance tax was created in 1977 in rder t recapture prtins f the state s wealth endwment that were lst due t the excavatin and extractin f nnrenewable resurces. Revenue frm the tax is used t ffset the cst f mitigating negative impacts frm nnrenewable energy prductin, partially thrugh the previusly mentined Lcal Gvernment Mineral and Energy Impact s prgram. Severance tax exemptins have resulted in Clrad having a lwer effective tax rate n il and gas prductin than all f its neighbring states. 6 This has led t recent prpsed legislatin t raise the current effective tax rate in rder t capture mre tax revenue frm the state s current energy prductin bm. 7 Analysis f Available Outcme Data OEDIT has prduced an Annual Reprt fr the agency since 2012, as well as a variety f reprts fr its individual agencies and prgrams. The Annual Reprt prvides infrmatin n a range f prgram impacts, varying by prgram. These metrics include: number f prjects, value/number f awards, jbs created, average wages, amunt f increased state revenue, capital frmatin, number f clients, cnsulting hurs, and names f recipients/prject descriptins. 6 Clrad Fiscal Institute. Clrad State Tax Basics Accessed at: 7 The Denver Pst Editrial Bard. Time t de-bruce Clrad severance taxes? The Denver Pst (March 29, 2015). Accessed at: 7 P a g e
8 In additin t the Annual Reprt, OEDIT prduces a Perfrmance Plan, mst recently updated n June 25, The Perfrmance Plan includes the agency missin, strategies, and gals, as well as the missin, strategic bjectives and prgrams fr each agency divisin. Fr each divisin, the plan lists several key perfrmance indicatrs and measures fr evaluating the divisin s prgress in achieving its stated strategic bjectives. The plan indicates whether each targeted measure has been achieved, as well as details n hw the divisin has achieved its targets. During the 2012 legislative sessin, the General Assembly passed Huse Bill , which created the Enterprise Zne Review Task Frce. The 15-member Enterprise Zne Review Task Frce was charged with reviewing Enterprise Zne designatin criteria, the tax credits prvided by the prgram and their effectiveness, as well as ther issues the taskfrce finds necessary. The taskfrce was required t reprt its prgress, findings, and recmmendatins t the Huse and Senate Finance Cmmittees, the Huse Ecnmic and Business Develpment Cmmittee, and the Senate Business, Labr, and Technlgy Cmmittee f references by Nvember 1, Additinally, beginning January 1, 2016, the bill requires the executive directr f OEDIT t review Enterprise Zne designatins at least nce every five years t determine if their bundaries meet at least ne f the three statutry criteria fr determining ecnmic distress. Except in perids f high unemplyment, the bill authrizes the directr f OEDIT and the cmmissin t mdify existing enterprise zne designatins based n the results f the five-year review. Recmmendatins must be reprted t the Legislative Audit Cmmittee in cnjunctin with the annual reprt. As f January 1, 2012, Clrad became ne f a handful f states that requires any bills that create new tax expenditures r extend expiring tax expenditures t include a legislative declaratin stating the intended purpse f the tax expenditure. 8 Cnclusin Clrad currently ffers a mdest number f business incentives, with a strng fcus n cmmunity assistance and develping targeted state industries. The state s ecnmic develpment prgram expenditures and tax expenditures are similarly relatively lw, with mst ging t twards cmmunity assistance, turism, internatinal trade prmtin, and the develpment f industries like agriculture, energy prductin, agriculture, manufacturing, renewable energy, aerspace, and bitechnlgy. Clrad has made sme recent prgress in tracking and evaluating the utcmes and impacts f its ecnmic develpment prgrams and incentives, including the OEDIT Annual Reprt and the innvative OEDIT Perfrmance Plan. These initiatives and the creatin f the Enterprise Zne Review Task Frce may signal that the state is mving twards mre intensive evaluatin f its individuals prgrams and agency activities in the future. 8 Clrad Revised Statutes Title 39, Article 21, Sectin P a g e
9 Appendix A: Full List f Clrad State Business Incentives (2015) Prgram Name Prgram Prvider Business need Type Wrk Opprtunity Tax Credit Clrad Department f Labr and Emplyment Tax/Regulatry burden reductin Manufacturing Revenue Bnds Clrad Department f Lcal Affairs Tax exemptin Tax/Regulatry burden reductin Farm Equipment Sales Tax Exemptin Clrad Department f Revenue Tax exemptin Prduct & prcess imprvement Sales Tax Exemptin n Manufacturing Equipment Clrad Department f Revenue Tax exemptin Prduct & prcess imprvement Child Care Facilities Investment Credit Clrad Department f Revenue Tax/Regulatry burden reductin Sales Tax Exemptin n Cmpnents fr Prductin f Energy frm Renewable Energy Clrad Department f Revenue Tax exemptin Tax/Regulatry burden reductin; Tech & prduct develpment Surces Clrad Credit Reserve Clrad Husing and Cllateral Supprt Capital access r Prgrams Clrad Brwnfields Revlving Lan Fund Cash Cllateral Supprt (CCS) Clrad Capital Access Prgram Cmmercial Real Estate Lans Certified Capital Cmpanies Prgram Clrad FIRST and Existing Industry Custmized Training Prgrams Enterprise Zne Tax Credit Infrastructure Assistance Prgram Biscience Discvery Evaluatin Prgram Finance Authrity Clrad Husing and Finance Authrity Clrad Husing and Finance Authrity Clrad Husing and Finance Authrity Clrad Husing and Finance Authrity ; Lan guarantee; Preferential rate Cllateral Supprt Lan/Lan Participatin Lan/Lan Participatin Lan/Lan Participatin frmatin Facility/site lcatin Capital access r frmatin Capital access r frmatin Capital access r frmatin; Facility/site lcatin Capital access r frmatin Wrkfrce prep r develpment Capital access r frmatin Facility/site lcatin Tech & prduct develpment; Capital access r frmatin 9 P a g e
10 Clrad Aircraft Manufacturer New Emplyee Tax Credit Bitechnlgy Sales and Use Tax Refund Jb Grwth Incentive Tax Credit Strategic Cash Fund Incentive Advanced Industries Acceleratr Prgrams Film Incentive Prgram Aviatin Develpment Zne Tax Credit Advanced Industry Investment Tax Credit Rural Initiative (REDI) Prgram Cmmercial Histric Preservatin Tax Credit Clrad Fund 1 High Cuntry Venture, LLC Tax refund r rebate Equity investment; Tax refund r rebate Equity investment Facility/site lcatin Business management; Prduct & prcess imprvement; Tax/Regulatry burden reductin Tax/Regulatry burden reductin Wrkfrce prep r develpment Business management; Capital access r frmatin Tech & prduct develpment Capital access r frmatin Capital access r frmatin Infrastructure Imprvement; Facility/site lcatin; Wrkfrce prep r develpment Tax/Regulatry burden reductin; Facility/site lcatin Capital access r frmatin 10 P a g e
11 Appendix B: CO Prgram Expenditures (2013) Functin Activity Ttal State Funding Administratin Inf systems, accunting, human resurces, $703,960 etc. Business Assistance Small business dev. (e.g., SBDCs) $227,747 Business Finance s t businesses $51,024 Cmmunity assistance s t lcal/reginal dev. rgs. $73,118,012 Dmestic Recruitment/Out-f- Other Dmestic Recruitment/Out-f-State $2,092,280 State Internatinal Trade and Other Internatinal Trade and Investment $1,846,853 Investment Prgram Supprt Ecnmic research $8,689 Prgram Supprt Other Prgram Supprt $2,274,805 Special Industry Assistance Agriculture/agribusiness $742,442 Special Industry Assistance Bitechnlgy/life sciences $3,598,173 Special Industry Assistance Other Special Industry Assistance $1,183,953 Turism/Film Film Prmtin $639,240 Turism/Film Majr events/festivals $7,519,741 Turism/Film Other Turism/Film $500,000 Turism/Film Turism prmtin (exc. Advertising) $13,633,496 Wrkfrce Preparatin & Dev. Custmized training $2,725,022 Grand Ttal $110,865, P a g e
12 Appendix C: CO Tax Expenditures (2013) Descriptin Ttal Funds Adjuvants, bull semen, and agricultural cmpunds $1,806,000 Aircraft manufacturer new emplyee credit* $0 Alternative fuel refueling facility credit* $0 Alternative fuel vehicle credit* $0 Bitechnlgy equipment $433,000 Certain livestck $241,525,000 Cmmercial vehicle enterprise zne investment tax credit* $0 Cmpnents used in the prductin f electricity frm a renewable energy surce^ $0 Cntaminated land redevelpment credit* $0 Cntributin t enterprise zne administratr credit* $0 Dairy equipment $76,000 Emplyer child care facility investment credit* $0 Energy used fr industrial, manufacturing, and similar purpses $17,266,000 Enhanced rural enterprise zne agricultural emplyee prcessing credit* $0 Enhanced rural enterprise zne new business facility emplyee credit* $0 Enterprise zne agricultural emplyee prcessing credit* $0 Enterprise zne emplyee health insurance credit* $0 Enterprise zne investment tax credit* $0 Enterprise zne jb training credit* $0 Enterprise zne new business facility emplyee credit* $0 Enterprise zne research and experimental credit* $0 Enterprise zne vacant cmmercial building rehabilitatin credit* $0 Enterprise zne manufacturing machinery* $0 Farm auctin clse-ut sales^ $0 Farm equipment $6,130,000 Farm parts used in the repair r maintenance f farm equipment* $0 Feed fr livestck, seeds, and rchard trees $64,272,000 Fish fr stcking $34,000 Histric prperty preservatin credit $418,000 Innvatin investment tax credit* $0 Jb grwth incentive tax credit* $0 Machinery r machine tls used in manufacturing prcess $55,267,000 Machinery that cmprises a cleanrm $0 New investment tax credit* $0 Old investment tax credit* $0 Pesticides $3,041, P a g e
13 Refundable alternative fuel vehicle credit $4,866,000 Rural technlgy enterprise zne credit* $0 Special fuel fr farm vehicles $3,611,000 Straw fr livestck and pultry bedding* $0 GRAND TOTAL $398,745,000 * Amunt cmbined with anther exemptin r credit FY 2011 data used as prxy fr FY 2013, as nly FY 2011 data available ^ Data nt available 13 P a g e
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