Employee Retirement Plan Insurance Premium Tax Deduction
Report No. 2019-TE9
Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts
Report No. 2019-TE10
Previously Taxed Income or Gain Deduction for C-Corporations
Report No. 2019-TE11
State Government Enterprises
This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR). From FY 1993-94 through FY 2017-18, 22 state government entities had received enterprise status for at least one...
Summary of Liquor, Tobacco/Nicotine, and Marijuana Legislation (2019)
During the 2019 legislative session, the General Assembly considered a number of bills related to the regulation of liquor, tobacco/nicotine, and marijuana.
Health Insurance 2019 Major Legislation
During the 2019 legislative session, the General Assembly enacted several bills focused on making health insurance more affordable and increasing coverage protections for consumers.
Forecast June 2019
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,...
Budget in Brief Fiscal Year 2019-20
The Budget in Brief is a condensed summary of the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.
Appropriations Report Fiscal Year 2019-20
The Appropriations Report summarizes the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.
Colorado Marijuana Personal Cultivation Laws (19-10)
This issue brief provides an overview of Colorado’s laws, at both the state and local level, related to the personal cultivation of marijuana.
Summary of Health Care Legislation (2019)
During the 2019 session, the Colorado General Assembly considered several pieces of legislation related to state health programs, behavioral and mental health, reducing health care costs, hospital transparency, and advance directives.
Summary of Substance Use Disorders Legislation (2019)
In response to the high rate of opioid-related addiction and deaths in Colorado, the Colorado General Assembly created the Opioid and Other Substance Use Disorders Study...
2019 Appropriations History
Summary of Transportation and Motor Vehicles Legislation (2019)
During the 2019 legislative session, the General Assembly considered transportation funding, policies of the Colorado Department of Transportation and the Public Utilities Commission, [motor vehicles, and other modes of transportation.] An overview of Colorado’s transportation system can be...
Agricultural Applicator Aircraft Fuel Tax Exemption
Report No. 2019-TE15
Colorado Net Operating Loss Deduction for C-Corporations
Report No. 2019-TE16
Compressed Natural Gas Supplied from a Residence Exemption
Report No. 2019-TE17
Deductions for Assets Having a Higher Colorado Adjusted Basis than Federal Adjusted Basis
Report No. 2019-TE18
Energy Used for Industrial & Manufacturing Purposes Exemption
Report No. 2019-TE20
Tax Expenditure Evaluation: Interstate Sales of Alcohol Excise Tax Exemption
Report No. 2019-TE21
Non-Profit Transit Agency Fuel Tax Exemption
Report No. 2019-TE22
Corporate Deduction for Dividends Under Section 78 of the Internal Revenue Code
Report No. 2019-TE24
Sales Tax Vendor Allowance
Report No. 2019-TE26
Motor Vehicle Registration Fees
This memorandum provides an overview of Colorado motor vehicle registration fees. There are two types of fees when vehicles are registered annually: registration fees and the specific ownership tax. The memorandum discusses the history and distribution of vehicle registration fees and...