First Regular Session | 72nd General Assembly
Colorado General AssemblyThis 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...
During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services.
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).
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,...
Report No. 2019-TE11
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Report No. 2019-TE8
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Report No. 2019-TE10
This memorandum presents the 2019 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...
This issue brief provides an overview of extreme risk protection orders, including what they are, how they are used, and how Colorado's proposed law compares to other states. It also addresses other types of protection orders authorized in Colorado law.
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2015. No refunds were required for unlisted years, including 1993 through 1996, 2016, and 2017.
This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.
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,...
In Colorado, the landlord–tenant relationship is primarily prescribed in lease agreements. This issue brief provides an overview of state and local laws regulating the landlord–tenant relationship, discusses the state and federal agencies that enforce fair housing laws, and lists...
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.
Report No. 2019-TE7
Report No. 2019-TE6
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Report No. 2019-TE5
Report No. 2019-TE2
Report No. 2019-TE1