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
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,...
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).
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.
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
Single-Use Plastics Legislation (19-12)
This issue brief describes single-use plastics, current Colorado law, proposed legislation in Colorado that would have addressed single-use plastics, and other states that have enacted single-use plastics legislation.
Tax Expenditures Compilation Report, September 2019
Report No. 2019-TE
Captive Insurance Premium Tax Exemptions
Report No. 2019-TE27
In-State Investment Pre-1959 Insurance Premium Tax Deduction
Report No. 2019-TE28
Surplus Lines Insurance Tax and Examination Fee Deduction
Report No. 2019-TE29
Forecast September 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,...
Road Usage Charge Programs (19-14)
Transportation infrastructure in the United States is primarily funded through motor fuel (gas) taxes. Facing declining future revenues and increased construction costs, some states have begun to experiment with a new way of funding transportation: the road usage charge. This issue brief...
Gender Pay Equity (19-15)
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 this topic.
Colorado Gaming Tax Revenue and Distributions (19-17)
In 1990, Colorado voters passed a constitutional amendment allowing limited gaming only in the cities of Central City, Black Hawk, and Cripple Creek. Limited gaming is defined as “the use of slot machines and the card games of blackjack and poker, each game having a maximum single bet of five...
Overview of Minimum Wage Laws (19-18)
Federal law requires employers to pay their employees a minimum hourly wage. States are allowed to set different pay standards than the federal minimum wage requirement; however, if the state and federal law differ, such as in Colorado, the higher wage prevails. This issue brief...