This spreadsheet contains several reports showing the fiscal impacts of all legislation currently pending before the General Assembly or that has been enacted into law at the 2022 legislative session. Data is available on expenditures, revenue, TABOR refunds, and fund transfers, as...
This issue brief provides an overview of Colorado laws related to the retail sale of alcohol, including beer, wine, and spirits, in original sealed containers for off‑premises consumption.
Report No. 2022-TE20
Report No. 2022-TE21
Report No. 2022-TE22
Report No. 2022-TE23
Report No. 2022-TE24
Report No. 2022-TE25
Report No. 2022-TE15
Report No. 2022-TE16
Report No. 2022-TE17
Report No. 2022-TE18
Report No. 2022-TE19
Report No. 2022-TE14
In FY 2020-21, Colorado received $314.5 million from tobacco-related sources. These include taxes on cigarettes, other tobacco products, and nicotine products and payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. This memorandum describes the sources and...
This memorandum presents the 2022 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...
The purpose of this publication is to help readers understand how Colorado finances its public elementary and secondary schools. The major focus is an explanation of the funding formula included in the Public School Finance Act of 1994, including amendments made to the act in 2019. Several...
The Long Bill Narrative, which is the annual appropriations act, is prepared by staff to explain funding decisions recommended by the JBC to the rest of the General Assembly. This document is a companion document to the actual Long Bill. The narrative outlines budget changes based on the...
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,...
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
Colorado State Operating Budget Appropriations Data since FY 1999-00. Includes total appropriations and General Fund-only appropriations for each state agency.
The memorandum provides a summary of the laws and regulations regarding the hours of operation for licensed liquor, marijuana, and limited gaming businesses.
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.
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020.
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2021, the state received $86.6 million, which was used to determine distributions to MSA-funded programs for the Current FY 2021-22. This document presents a forecast...