This issue brief provides an overview of critical infrastructure, discusses a 2019 cyberattack on the U.S. electrical grid, and summarizes state and federal legislation addressing security for critical infrastructure.
This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
Report No. 2020-TE8
Report No. 2020-TE7
Report No. 2020-TE9
Report No. 2020-TE1
Report No. 2020-TE2
Report No. 2020-TE3
Report No. 2020-TE4
Report No. 2020-TE5
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.
In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.
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 Report to the Colorado General Assembly by the Energy Legislation Review Interim Study Committee.
Final Report to the Colorado General Assembly by the Investor-owned Utility Review Interim Study Committee.
This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.
Procedures for Greenhouse Gas Emissions Reports Form
This memorandum memorializes the process for requesting and preparing greenhouse gas emissions reports (reports) pursuant to Section 2-2-322.3, C.R.S. It outlines the number of reports per session, the process for requesting reports, the preparation and timing of reports, and the preparation of...
Summary report for the Energy Legislation Review Interim Study Committee.
Tax Expenditure Evaluation Interim Study Committee Summary Report.
Summary report for the Investor-owned Utility Review Interim Study Committee.
Final Report to the Colorado General Assembly by the Sales and Use Tax Task Force.