Tax Expenditure Evaluation
Foreign Source Income Exclusions for C Corporations and Export Partnerships
Report No. 2022-TE36
Displaying 351 - 375 of 487 results
Tax Expenditure Evaluation
Marijuana Related Tax Expenditures
Report No. 2022-TE37
09/15/2022
Fiscal Policy & Taxes
Health Care & Health Insurance
Liquor, Tobacco, & Marijuana
Budget Related Publications
Forecast September 2022
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,...
Final/Annual Reports
Legislative Oversight Committee Concerning Tax Policy Summary Report
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.
Summary of Major Legislation
Summary of 2022 Public Health Legislation
During the 2022 legislative session, the General Assembly considered numerous bills related to public health, including bills related to service providers and equipment, rare diseases, environmental quality, and data collection.
Summary of Major Legislation
Summary of 2022 Children and Domestic Matters Legislation
During the 2022 legislative session, the General Assembly considered numerous bills related to child & domestic matters.
Staff Publications
Regional Trends in Labor Force and Employment During the Pandemic Recovery
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.
10/07/2022
Business & Economic Development
Fiscal Policy & Taxes
Labor & Employment
State Revenue & Budget
Issue Briefs
Overview of Behavioral Health Administration (22-06)
The health care system frequently distinguishes between physical and behavioral health. Physical health refers to the condition of the body. Behavioral health refers to the condition of cognitive processing systems. Behavioral health services include, among others: individual and group therapy...
Issue Briefs
Colorado Department of Early Childhood (22-07)
The Colorado Department of Early Childhood (CDEC), Colorado’s newest state department, began operations in July 2022 to provide a range of programs and services that support young children, families, and the professionals that serve them. This issue brief provides an overview of the...
11/10/2022
Children & Domestic Matters
Education & School Finance (Pre & K-12)
Human Services
Issue Briefs
Child Care Assistance, Licensing, and Ratings in Colorado (22-08)
The quality of child care is a key concern for parents and policymakers. Child care allows parents to remain in the workforce and contributes to a child’s development. This issue brief provides an overview of the financial assistance available to families needing child care, briefly...
11/10/2022
Children & Domestic Matters
Education & School Finance (Pre & K-12)
Human Services
Final/Annual Reports
2022 Legislative Oversight Committee Concerning Tax Policy Final Report
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...
Staff Publications
2021 and 2022 Behavioral Health Legislation
The opioid epidemic, the COVID-19 pandemic, and the rise of homelessness strained Colorado’s behavioral health system. This memorandum covers the actions the Colorado General Assembly has taken to strengthen Colorado’s behavioral health care system, including creating the Behavioral Health...
Final/Annual Reports
Sales and Use Tax Simplification Task Force Final Report
The Sales and Use Tax Simplification Task Force (task force) was originally created in 2017 pursuant to House Bill 17-1216. In its original form, the task force was scheduled to be repealed in 2020. However,...
Final/Annual Reports
Legislative Oversight Committee Concerning Tax Policy Final Report
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...
Tax Expenditure Evaluation
Interstate Sales of Alcohol Excise Tax Exemption
Report No. 2019-TE21
Tax Expenditure Evaluation
Home Modification Tax Credit
Report No. 2023-TE1
Tax Expenditure Evaluation
Long-Term Lodging Exemption
Report No. 2023-TE3
Tax Expenditure Evaluation
Wildfire Mitigation Deduction
Report No. 2023-TE4
Budget Related Publications
Forecast March 2023
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,...
Staff Publications
State Funded Behavioral Health Programs
This memorandum provides information about FY 2022-23 appropriations for state-funded behavioral health programs. Information for this memorandum was taken from:
- the FY 2022-23 Long Bill, House Bill 22-1329;
- other bills that include funding for behavioral health programs ...
04/03/2023
Health Care & Health Insurance
Housing
Human Services
Public Health
State Revenue & Budget
Budget Related Publications
Forecast December 2022
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,...
Final/Annual Reports
2022 Legislative Oversight Committee Concerning the Treatment of Persons with Behavioral Health Disorders in the Criminal and Juvenile Justice Systems Final Report
This committee was created pursuant to Article 1.9 of Title 18, Colorado Revised Statutes. The purpose of this committee is to oversee an advisory task force that studies and makes recommendations concerning the treatment of persons with mental health disorders who are involved in the criminal...
12/30/2022
Courts & Judicial
Crimes, Corrections, & Enforcement
General Assembly
Human Services
Staff Publications
Fiscal Note Reports (2023)
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...
Tax Expenditure Evaluation
Structural Insurance Premium Tax Expenditures
Report No. 2023-TE5
Tax Expenditure Evaluation
Newsprint & Printer's Ink and Newspapers Exemptions
Report No. 2023-TE6