Memoranda & resource books prepared by Legislative Council Staff include in-depth analysis and data regarding specific topics. Selecting one of the subject matter descriptions below will provide links to recent staff memoranda on related topics, as well as longer-format resources on major policy areas such as school finance, motor vehicle laws, and taxes.
The Legislative Council Staff is divided into various sections that provide research and institutional support for the Colorado General Assembly.
These sections are described below.
The Joint Budget Committee (JBC) is charged with studying the management, operations, programs, and fiscal needs of the agencies and institutions of Colorado state government. Throughout the year, the JBC holds a number of meetings and considers a range of documents to help prepare budget recommendations for the General Assembly.
Legislative Audit Committee
The Legislative Audit Committee (LAC) is a permanent standing committee comprised of four senators and four representatives with equal representation from the two major political parties. The Committee is responsible for reviewing and releasing audit reports and recommending special studies. The LAC also recommends an appointment for State Auditor to the leadership of the General Assembly every five years.
For media inquiries related to the Office of the State Auditor or its audits, tax expenditure reviews, and other work products, please email osa.media@coleg.gov or call 303.869.2800.
In accordance with Section 2-3-101(2), C.R.S., the Legislative Audit Committee has prescribed its own rules of procedure.
School Finance staff prepare the fiscal impact at the school district level of the school finance bill that is introduced during each legislative session. Accordingly, staff maintains a detailed school finance model that is used to prepare funding estimates for each school district under different legislative proposals, including the school finance bill.
2016-17 Long Appropriation Bill
Subject:
Bill Summary
Background
The Colorado individual income tax return form allows taxpayers to contribute to various listed organizations by donating a portion of their income tax refund or increasing the amount1 owed on their tax return. Legislation is required to create a new income tax check-off.
Background
The state of Colorado’s single largest source of revenue, the individual income tax, was enacted in 1937.1 Most individuals and non-corporate businesses are subject to the tax.