Embodied carbon is the carbon associated with greenhouse gas
emissions arising from the production, construction, use, and end-of-life of products or systems used in the construction of buildings, roads, and other infrastructure. An embodied carbon improvement is a real property installation or modification that is completed in a manner that generates relatively less embodied carbon. Section 1 of the bill adds embodied carbon improvements to the
list of new energy improvements that are eligible for property-assessed clean energy financing provided by the Colorado new energy improvement district. Section 2 modifies the industrial clean energy tax credit so that
embodied carbon improvements are greenhouse gas emissions reduction improvements.
