Fiscal Policy & Taxes
Tax Expenditure Evaluation: Captive Insurance Premium Tax Exemptions
Report No. 2019-TE27
Displaying 1 - 25 of 189 results
Fiscal Policy & Taxes
Tax Expenditure Evaluation: In-State Investment Pre-1959 Insurance Premium Tax Deduction
Report No. 2019-TE28
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Surplus Lines Insurance Tax and Examination Fee Deduction
Report No. 2019-TE29
Fiscal Policy & Taxes
Tax Expenditures Compilation Report, September 2019
Report No. 2019-TE
Issue Briefs
Probate and Trusts and Fiduciaries
During the 2019 legislative session, the General Assembly considered a number of measures related to estate documents, public guardians, and trusts.
08/12/2019
Courts & Judicial
Financial Services & Commerce
Probate, Trusts, & Fiduciaries
Fiscal Policy & Taxes
Evaluating Tax Expenditure Legislation
This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate...
Summary of Major Legislation
Fiscal Policy and Taxes Legislation
During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services.
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Agricultural Applicator Aircraft Fuel Tax Exemption
Report No. 2019-TE15
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Colorado Net Operating Loss Deduction for C-Corporations
Report No. 2019-TE16
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Compressed Natural Gas Supplied from a Residence Exemption
Report No. 2019-TE17
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Deductions for Assets Having a Higher Colorado Adjusted Basis than Federal Adjusted Basis
Report No. 2019-TE18
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Dyed Diesel Fuel Excise Tax Exemption
Report No. 2019-TE19
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Energy Used for Industrial & Manufacturing Purposes Exemption
Report No. 2019-TE20
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Interstate Sales of Alcohol Excise Tax Exemption
Report No. 2019-TE21
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Non-Profit Transit Agency Fuel Tax Exemption
Report No. 2019-TE22
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Off-Road Fuel Use Excise Tax Exemptions
Report No. 2019-TE23
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Corporate Deduction for Dividends Under Section 78 of the Internal Revenue Code
Report No. 2019-TE24
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Excise Tax for Unsalable Alcoholic Beverages
Report No. 2019-TE25
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Sales Tax Vendor Allowance
Report No. 2019-TE26
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Two Percent Loss & Bad Debt Allowances and Lost or Destroyed Fuel Tax Credit/Refund
Report No. 2019-TE14
Issue Briefs
Pet Animal Care and Facilities Act June Update
This issue brief provides an overview of state laws related to pet animal facilities. These facilities are licensed and regulated under the Colorado Pet Animal Care and Facilities Act (PACFA).
Budget Related Publications
Forecast June 2019
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,...
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Previously Taxed Income or Gain Deduction for C-Corporations
Report No. 2019-TE11
Fiscal Policy & Taxes
Tax Expenditure Evaluation: State Income Tax Refund Deductions
Report No. 2019-TE12
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Tax-Exempt Organization Insurance Premium Tax Deduction
Report No. 2019-TE13