This memorandum summarizes the Public Utilities Commission's (PUC’s) authority to regulate passenger carrier services, taxis, and transportation network companies (TNCs).  Specifically, this memorandum discusses PUC regulations concerning common carriers, contract carriers, limited regulation...

The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save.  Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters...

This memorandum provides an overview of programs that are designed to provide a boost to Colorado's economy, including incentivizing businesses to locate in Colorado, expand their Colorado-based workforce, or otherwise grow their Colorado business operations.  This memorandum does not include...

This memorandum provides a summary of various workforce development programs in Colorado.

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,...

Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020. 

Report No. 2019-TE3

Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.

Report No. 2019-TE7

Report No. 2018-TE2

Report No. 2018-TE6

Report No. 2018-TE11