Tax Expenditure Evaluation
Tax Expenditures Compilation Report, September 2018
Report No. 2018-TE
Displaying 126 - 150 of 433 results
Tax Expenditure Evaluation
Insurance Premium Tax Expenditures
Report No. 2019-TE3
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Tax Expenditure Evaluation
On-Demand Aircraft Used Outside the State Sales Tax Exemption
Report No. 2019-TE6
Tax Expenditure Evaluation
Historic Property Preservation Tax Credit
Report No. 2019-TE7
01/16/2019
Business & Economic Development
Fiscal Policy & Taxes
Housing
Staff Publications
Fiscal Assessment of Proposed Amendment SB188_L.045, Concerning Creation of the Family Medical Leave Insurance Program
This memorandum is an assessment of the fiscal impact of the attached proposed Amendment L.045 to Senate Bill 19-188. This fiscal assessment is for the impact of the bill with inclusion of this amendment only. Any other added amendment could influence the fiscal impact.
04/09/2019
Health Care & Health Insurance
Labor & Employment
State Government
Tax Expenditure Evaluation
Agricultural Lease Deduction
Report No. 2018-TE1
Tax Expenditure Evaluation
Crop Hail Insurance Premium Tax Exemption
Report No. 2018-TE2
Tax Expenditure Evaluation
Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit
Report No. 2018-TE4
Tax Expenditure Evaluation
Occasional Sale of Liquor by Public Auction Exemption
Report No. 2018-TE6
Tax Expenditure Evaluation
Long-Term Lodging Exemption
Report No. 2018-TE8
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Tax Expenditure Evaluation
Sales to Residents of Bordering States Exemption
Report No. 2018-TE11
Tax Expenditure Evaluation
Biogas Production Components Sales Tax Exemption
Report No. 2018-TE13
Staff Publications
Impact of Final Residential Assessment Rate on Local Share
The final Residential Assessment Rate (RAR) Study released by the Division of Property Taxation (DPT) on April10, 2019,estimates anRARof 7.15 percent for property tax years 2019 and 2020. The General Assembly would have to pass a bill for this rate to become law. The anticipated assessed...
04/12/2019
Education & School Finance (Pre & K-12)
Fiscal Policy & Taxes
Local Government
State Revenue & Budget
Tax Expenditure Evaluation
Employee Retirement Plan Insurance Premium Tax Deduction
Report No. 2019-TE9
Tax Expenditure Evaluation
Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts
Report No. 2019-TE10
Tax Expenditure Evaluation
Previously Taxed Income or Gain Deduction for C-Corporations
Report No. 2019-TE11
Budget Related Publications
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,...
Issue Briefs
Pet Animal Care and Facilities Act June Update (19-11)
This issue brief provides an overview of state laws related to pet animal facilities. These facilities are licensed and regulated under the Colorado Pet Animal Care and Facilities Act (PACFA).
06/28/2019
Agriculture
Business & Economic Development
Courts & Judicial
Professions & Occupations
Summary of Major Legislation
Summary of Professions and Occupations Legislation (2019)
During the 2019 legislative session, the General Assembly considered several bills regulating professions and occupations including legislation addressing registered athletic trainers, genetic counselors, and sign language interpreters. New laws expand and clarify licensure requirements for...
Summary of Major Legislation
Summary of 2019 Business and Economic Development Legislation
During the 2019 legislative session, the General Assembly made modifications to state laws regulating businesses and promoting economic development.
Summary of Major Legislation
Summary of Labor and Employment Legislation (2019)
During the 2019 legislative session, the General Assembly considered three bills to encourage employment and job retention and ensure access to apprenticeship programs for workers in Colorado.
Summary of Major Legislation
Summary of Insurance Legislation (2019)
During the 2019 legislative session, the General Assembly passed laws related to the regulation of the business of insurance in the state.
Tax Expenditure Evaluation
Colorado Net Operating Loss Deduction for C-Corporations
Report No. 2019-TE16
Tax Expenditure Evaluation
Compressed Natural Gas Supplied from a Residence Exemption
Report No. 2019-TE17
Tax Expenditure Evaluation
Deductions for Assets Having a Higher Colorado Adjusted Basis than Federal Adjusted Basis
Report No. 2019-TE18