Manufacturing Sales Tax Exemptions
Report No. 2024-TE8
First Regular Session | 75th General Assembly
Colorado General AssemblyReport No. 2024-TE8
Homelessness affects thousands of individuals and families across Colorado. Among U.S. states, Colorado has the 8th highest number of residents experiencing homelessness. This memorandum describes the scope of homelessness in the state and provides an overview of the programs and resources...
A recall is a process that allows voters to remove and replace an elected official before the official’s term ends. According to the National Conference of State Legislatures, Colorado is one of 19 states that allow for the recall of state and local elected officials.
While the recall...
Pursuant to Section 2-3-2002, C.R.S. (House Bill 24-1368), the Language Access Advisory Board was created in the Legislative Department for the 2024 interim to study and make recommendations on improving language access to the legislative...
The U.S. federal government holds exclusive authority to regulate immigration, including who may enter the country and under what conditions. Nevertheless, states can enact laws that impact immigrants and influence the enforcement of federal immigration laws, provided that these state laws do...
During the 2024 legislative session, the General Assembly passed several business‑related measures including regulatory changes, consumer protections, and economic development.
This memorandum provides background information on Colorado’s business personal property tax. Personal property includes machinery, equipment, and other goods used to operate a business that are not part of a building or structure and its fixtures. For the purposes of this memo, business...
This issue brief provides an overview of federal and state laws related to gender pay equity and a summary of past legislative efforts by the Colorado General Assembly on the topic.
A homeowner association (HOA) must obtain insurance to cover common elements such as physical property and liability. Unit owners within an HOA also purchase insurance to cover the homeowners’ private property, parts of the unit not covered by the HOA’s policy, and liability. This issue brief...
Report No. 2020-TE2
Note: A more recent evaluation was issued in February 2025. Click HERE to access the February 2025 report.
According to the Federal Transit Administration (FTA), Bus Rapid Transit (BRT) is a high-quality bus-based transit system that delivers fast and efficient service that may include dedicated lanes, busways, traffic signal priority, off-board fare collection, elevated platforms and enhanced...
Report No. 2020-TE7
Note: A more recent evaluation was issued in March 2025. Click HERE to access the March 2025 report.
Report No. 2025-TE5
Memo No. 2023-TE21
Report No. 2019-TE7