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...

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...

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,...

Pursuant to Section 22-55-104, C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education (CDE), the Office of State Planning and Budgeting, and the Joint Budget Committee (JBC), is required to conduct a review of the model used to...

This memorandum provides an overview of the process to fill vacancies in various elected offices at the federal, state, and local levels.  A vacancy in an elected office occurs when an office holder resigns or dies during his or her elected term.   A vacancy may also occur when an elected...

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...

This memorandum describes the programs authorized by the Infrastructure Investment and Jobs Act and the Inflation Reduction Act that may provide formula or competitive grants to Colorado.

The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save.  Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters...

This memorandum highlights regional and sectoral differences in Colorado’s labor market and employment recovery from the pandemic‑induced recession, including in labor force, job openings, and employment. 

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,...

During the 2022 legislative session, the General Assembly considered several bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC).