Second Regular Session | 72nd General Assembly
Colorado General AssemblyFocus 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,...
This issue brief provides a summary of the federal legislation that was passed in response to the COVID‑19, or coronavirus, public health emergency.
Report No. 2020-TE11
Report No. 2020-TE12
Report No. 2020-TE13
Report No. 2020-TE14
Report No. 2020-TE10
On March 11, 2020, Governor Polis issued Executive Order D 2020 003, declaring a disaster emergency pursuant to state law due to the presence of coronavirus disease 2019 (COVID‑19). The disaster emergency declaration triggers certain provisions in the Colorado Constitution and state law....
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,...
This memorandum provides information concerning severance taxes in Colorado and eight other western states. The memo provides detailed information on Colorado’s severance tax structure, including estimates for the current value of the ad valorem tax credit and the stripper well exemption. ...
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2019, the state received $81.1 million, which was used to determine distributions to MSA‑funded programs for the current FY 2019‑20.
This document presents a...
This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
This publication provides an overview of marijuana laws in Colorado as well as marijuana licensing, marijuana in the state budget, regulations, federal law and jurisdictional issues, and additional resources.
Report No. 2020-TE7
Report No. 2020-TE8
Report No. 2020-TE9
Report No. 2020-TE1
Report No. 2020-TE2
Report No. 2020-TE3
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Report No. 2020-TE6
A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in...
When Colorado taxpayers file their 2019 income taxes, they will pay tax at a rate of 4.50 percent, rather than the state’s usual 4.63 percent rate. The rate reduction affects state income tax payments by all taxpayers, including individuals, corporations, non-corporate businesses, and other...
Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.