Wholesales Sales Tax Exemption
Report No. 2018-TE12
Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.
Second Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2018-TE12
Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.
Report No. 2022-TE5
Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.
Report No. 2023-TE
Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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,...
Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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,...
This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions.
Colorado’s population reached nearly 5.8 million according to the 2020 census, a 14.8 percent increase from 2010. For those joining the influx of new people moving to the Centennial State, this issue brief outlines best practices for establishing residency, applying for state...
This memorandum provides information concerning Colorado’s severance tax structure and estimated effective severance tax rates, along with a comparison of effective rates for eight other western oil and gas producing states from 2017 to 2021.
This memorandum focuses on ground-level ozone, the harmful air pollutant that is the main ingredient of “smog.” Ground-level ozone significantly impacts the health of Coloradans and the environment. It is also important to note that ground-level ozone differs from “good” ozone, or stratospheric...
Many bills were introduced this year addressing health care and the insurance industry in Colorado. Recurring topics this session including reproductive health care, hospital and facility policies, prescription drugs, and consumer protections.
This memorandum is intended for use by policymakers, legislative drafters, and budget analysts to understand the different funding mechanisms that may be used in legislation. It describes how different funding mechanisms in legislation impact the state budget and how they are shown in fiscal...
Report No. 2019-TE2
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
Report No. 2019-TE25
Note: A more recent evaluation was issued in November 2023. Click HERE to access the...
Report No. 2023-TE16
Report No. 2023-TE15
Report No. 2022-TE11
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
Report No. 2023-TE17
A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in some cases,...
This memorandum describes the common policies for submitting a response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2023 legislative interim and the 2024 legislative session, and in any special session...
This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions.
Pursuant to House Bill 19-1184, Legislative Council Staff will prepare demographic notes for up to 20 bills each session. This memorandum provides an overview of the demographic note process, including the process for requesting a demographic note, the content of a demographic note, and...