Income Tax Credit for Employer 529 Contributions
Report No. 2020-TE12
Second Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2020-TE12
Report No. 2020-TE13
Report No. 2020-TE14
Report No. 2020-TE10
Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. 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,...
This memorandum provides information concerning severance taxes in Colorado and eight other western states. The memo provides detailed information on Colorado’s severance tax structure, including estimates for the current value of the ad valorem tax credit and the stripper well exemption. ...
This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
Report No. 2020-TE7
Report No. 2020-TE9
Report No. 2020-TE8
Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.
Report No. 2020-TE1
Report No. 2020-TE2
Report No. 2020-TE3
Report No. 2020-TE4
Report No. 2020-TE5
Report No. 2020-TE6
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...
When Colorado taxpayers file their 2019 income taxes, they will pay tax at a rate of 4.50 percent, rather than the state’s usual 4.63 percent rate. The rate reduction affects state income tax payments by all taxpayers, including individuals, corporations, non-corporate businesses, and other...
Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.
In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. 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,...
This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.
Tax Expenditure Evaluation Interim Study Committee Summary Report.
Final Report to the Colorado General Assembly by the Sales and Use Tax Task Force.
In 1990, Colorado voters passed a constitutional amendment allowing limited gaming only in the cities of Central City, Black Hawk, and Cripple Creek. Limited gaming is defined as “the use of slot machines and the card games of blackjack and poker, each game having a maximum single bet of five...