Tax Expenditure Evaluation Interim Study Committee Summary Report
Tax Expenditure Evaluation Interim Study Committee Summary Report.
Sales and Use Tax Simplification Task Force 2019 Final Report
Final Report to the Colorado General Assembly by the Sales and Use Tax Task Force.
Zero Waste and Recycling Interim Study Committee Summary Report
Summary report for the Zero Waste and Recycling Interim Study Committee.
Water Resources Review Committee Summary Report
Summary Report for the Water Resources Review Committee to the Legislative Council.
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...
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...
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,...
Tax Expenditure Evaluation: Captive Insurance Premium Tax Exemptions
Report No. 2019-TE27
Tax Expenditure Evaluation: In-State Investment Pre-1959 Insurance Premium Tax Deduction
Report No. 2019-TE28
Tax Expenditure Evaluation: Surplus Lines Insurance Tax and Examination Fee Deduction
Report No. 2019-TE29
Tax Expenditures Compilation Report, September 2019
Report No. 2019-TE
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.
2019 Appropriations History
Evaluating Tax Expenditure Legislation
This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate...
Summary of 2019 Fiscal Policy and Taxes Legislation
During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services.
Tax Expenditure Evaluation: Agricultural Applicator Aircraft Fuel Tax Exemption
Report No. 2019-TE15
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
Tax Expenditure Evaluation: Dyed Diesel Fuel Excise Tax Exemption
Report No. 2019-TE19
Tax Expenditure Evaluation: 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
Tax Expenditure Evaluation: Non-Profit Transit Agency Fuel Tax Exemption
Report No. 2019-TE22
Tax Expenditure Evaluation: Off-Road Fuel Use Excise Tax Exemptions
Report No. 2019-TE23