Credit for Unsalable Alcohol
Report No. 2023-TE16
Contaminated Land Redevelopment Credit
Report No. 2023-TE15
Fraternal Society Exemption
Report No. 2023-TE17
Funding Mechanisms and Fiscal Notes
This memorandum is intended for use by policymakers, legislative drafters, and budget analysts to understand the different funding mechanisms that may be used in legislation. It describes how different funding mechanisms in legislation impact the state budget and how they are shown in fiscal...
Effective Severance Tax Rates on Oil and Gas
This memorandum provides information concerning Colorado’s severance tax structure and estimated effective severance tax rates, along with a comparison of effective rates for eight other western oil and gas producing states from 2017 to 2021.
Report on Referendum C Revenue and Spending FY 2005-06 through FY 2023-24
Dynamic Modeling
A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in some cases,...
Financing Public Schools FY 2023-24
This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions.
New to Colorado
Colorado’s population reached nearly 5.8 million according to the 2020 census, a 14.8 percent increase from 2010. For those joining the influx of new people moving to the Centennial State, this issue brief outlines best practices for establishing residency, applying for state...
Financing Public Schools for FY 2023-24
This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions.
Forecast September 2023
Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...
Tax Expenditures Compilation Report, September 2023
Report No. 2023-TE
2024 Fiscal Note Common Policies
This memorandum describes the common policies for submitting a response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2023 legislative interim and the 2024 legislative session, and in any special session...
Wholesales Sales Tax Exemption
Report No. 2023-TE14
Agricultural Sales Tax Exemptions
Report No. 2023-TE13
Credit for Insolvency Assessments Paid
Report No. 2023-TE12
Rural & Frontier Healthcare Preceptor Credit
Report No. 2023-TE11
Marijuana Revenue in the State Budget
This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.
Appropriations Report Fiscal Year 2023-24
The Appropriations Report summarizes the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.
Forecast June 2023
Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...
Farm Close-Out Sales Tax Exemption
Report No. 2023-TE9
Newsprint & Printer's Ink and Newspapers Exemptions
Report No. 2023-TE6
Sacramental Wine Exemption
Report No. 2023-TE7
Sales to Charitable Organizations Exemption
Report No. 2023-TE8