Tax Expenditure Evaluation
Farm Close-Out Sales Tax Exemption
Report No. 2023-TE9
Displaying 1 - 25 of 409 results
Tax Expenditure Evaluation
Newsprint & Printer's Ink and Newspapers Exemptions
Report No. 2023-TE6
Tax Expenditure Evaluation
Sacramental Wine Exemption
Report No. 2023-TE7
Tax Expenditure Evaluation
Sales to Charitable Organizations Exemption
Report No. 2023-TE8
Tax Expenditure Evaluation
Credit for Taxes Paid to Other States
Report No. 2023-TE10
Staff Publications
Fiscal Note Reports (2023)
Fiscal Note Data Reports show the fiscal impact of all legislation currently pending before the General Assembly, based on the most recent published fiscal note. Updated reports will be posted on this page approximately weekly during the legislative session. After session, final data will be...
Staff Publications
Higher Education Enrollment and Tuition Revenue Forecast
This memorandum presents the 2023 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment and College Opportunity Fund (COF) FTE enrollment for the...
Budget Related Publications
Economic Outlook Presentation March 2023
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
Budget Related Publications
Forecast March 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,...
Staff Publications
2023 Colorado Water Handbook
The Legislative Council Staff’s Water Policy Handbook is intended to serve as a reference guide to Colorado's water policies and programs. The book is divided into three parts. Each part covers a different aspect of Colorado water law and policy.
Tax Expenditure Evaluation
Wildfire Mitigation Deduction
Report No. 2023-TE4
Tax Expenditure Evaluation
Structural Insurance Premium Tax Expenditures
Report No. 2023-TE5
Tax Expenditure Evaluation
Long-Term Lodging Exemption
Report No. 2023-TE3
Staff Publications
Colorado Motor Vehicle Law Resource Book
The Colorado Motor Vehicle Resource Book is intended to serve as a reference guide for information on the state's motor vehicle laws.
Staff Publications
Interstate Compacts, Decrees, Memoranda, and Treaties Governing Colorado’s Rivers
This memorandum provides information about the interstate compacts, Supreme Court decrees, and international treaties that govern Colorado’s use of interstate streams. Specifically, it gives a brief summary of the history of each of the compacts and outlines the specific components and...
Budget Related Publications
Understanding the State Budget - The Big Picture
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with a host of other considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy, in order to create a budget. This document is intended...
Tax Expenditure Evaluation
Home Modification Tax Credit
Report No. 2023-TE1
Tax Expenditure Evaluation
Military Retirement Benefits Deduction
Report No. 2023-TE2
Issue Briefs
Vehicle Towing and Booting (23-01)
This issue brief provides an overview of Colorado laws and regulations related to motor vehicle towing and immobilization with the use of boots.
Final/Annual Reports
2022 Transportation Legislation Review Committee Final Report
This committee was created pursuant to Section 43-2-145, C.R.S. The purpose of this committee is to give guidance and direction to the Colorado Department of Transportation on the development of the state transportation system, and to provide legislative oversight of and input into such...
Budget Related Publications
Forecast December 2022
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,...
Final/Annual Reports
Legislative Oversight Committee Concerning Tax Policy Final Report
The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor. The committee is also charged with oversight of the Task...
Final/Annual Reports
Sales and Use Tax Simplification Task Force Final Report
The Sales and Use Tax Simplification Task Force (task force) was originally created in 2017 pursuant to House Bill 17-1216. In its original form, the task force was scheduled to be repealed in 2020. However,...
Final/Annual Reports
2022 Legislative Oversight Committee Concerning Tax Policy Final Report
The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor. The committee is also charged with oversight of the Task...
Staff Publications
Transportation Handbook (2022)
Colorado's transportation system consists of the state highway system, county and municipal roads, mass transit, airports, railroads, and bicycle and pedestrian routes. The system is primarily managed by the Colorado Department of Transportation (CDOT). Cities, counties, transit authorities,...