Summary of Major Legislation
Summary of Higher Education Legislation (2014)
This document provides a summary of legislation pertaining to higher education considered by the General Assembly during the 2014 legislative session.
Displaying 26 - 50 of 349 results
Issue Briefs
Disaster Mitigation and Relief Tax Breaks (2014)
In response to natural disasters that have hit Colorado in recent years, the General Assembly has enacted a number of tax breaks aimed at mitigating or relieving the impact of these disasters on taxpayers. Tax breaks can take a number of different forms, such as an income tax deduction,...
Fiscal Policy & Taxes
Economic Outlook Presentation September 2016
Economic Outlook for the U.S. and Colorado
The ongoing expansion in the U.S. economy is fueld by consumer contributions.
Fiscal Policy & Taxes
Availability of Historic Property Preservation Income Tax Credit and Cleanroom Machinery Sales and Use Tax Exemption (2016)
Table 1 shows the availability of the historic property preservation income tax credit and the cleanroom machinery sales and use tax exemption, each of which is available only when the Legislative Council Staff forecast indicates that General Fund revenue will be sufficient to allow General Fund...
Issue Briefs
Senate Bill 16-197: Changes to Retail Liquor Sales (2016)
Senate Bill 16-197, signed into law on June 10, 2016, makes significant changes to laws regulating the retail sale of fermented malt beverages (3.2 percent alcohol by weight beer, commonly known as 3.2 beer), full-strength beer, wine, and spirits for off-premises consumption. This issue brief...
Issue Briefs
Colorado's Constitutional Spending Limit (2015)
In 1992, voters approved an amendment to the Colorado Constitution — Article X, Section 20 — known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.
Staff Publications
Colorado Conservation Easement Tax Credit Program
The federal and state governments each provide tax incentives for landowners who designate their land as a conservation easement, foregoing certain use rights in order to preserve the land in perpetuity. This memorandum provides information on federal and state conservation easement tax...
08/28/2017
Fiscal Policy & Taxes
Natural Resources & Environment
State Government
Budget Related Publications
Forecast March 2014
Focus Colorado presents forecasts for the economy and state government revenue through FY 2015-16. 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,...
Staff Publications
History of Senior Property Tax Exemption
The senior homestead property tax exemption became available beginning in property tax year 2002, following voter approval of Referendum A in the 2000 General Election. The number of seniors claiming the exemption has grown over time, from 123,326 qualifying seniors in tax year 2002, to 266,538...
Staff Publications
Resident and Nonresident Tuition in Colorado (2016)
State-supported institutions of higher education rely on tuition revenue and public funding to pay for operating expenses. State funding for higher education is provided to the institutions based partly on each institution’s role and mission, the number of resident students the school enrolls,...
Budget Related Publications
Tobacco Master Settlement Agreement Payment Forecast (2016)
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2015, the state received $88.1 million. This memorandum presents the distribution of the received payment from 2015 and forecasts payments and distributions through FY 2017...
01/28/2016
Fiscal Policy & Taxes
Liquor, Tobacco, & Marijuana
State Revenue & Budget
Fiscal Policy & Taxes
Understanding the State Budget Presentation
Understanding the State Budget: The Big Picture
- Where do our taxes go?
- State Government Revenue
- General Fund Budget
- TABOR Revenue Limit
Fiscal Policy & Taxes
Understanding the State Budget Information Paper
Understanding the State Budget: The Big Picture
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with a host of other considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy...
Budget Related Publications
Forecast December 2016
Focus Colorado presents forecasts for the economy and state government revenue through FY 2017-18. 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,...
Fiscal Policy & Taxes
Economic Outlook Presentation December 2016
Economic Outlook for the U.S. and Colorado
The ongoing expansion in the U.S. economy is fueld by consumer contributions.
Fiscal Policy & Taxes
Consumer Price Index - December 2016 Forecast
CONSUMER PRICE INDEX - December 2016 Forecast
Other
Colorado's National and Global Position in the Energy Economy, Colorado Energy Coalition
Presented to the Select Committee on Energy and the Environment at its January 19, 2017, meeting.
Other
Public Employees Retirement Association SMART Act Presentation
Presented to the Joint Finance Committee at its January 5, 2017, meeting.
Other
Department of Treasury Performance Plan 2016-2017
Presented to the Joint Finance Committee on January 5, 2017, meeting.
Other
Department of Revenue 2017 Regulatory Agenda
Presented to the Joint Finance Committee at its January 5, 2017, meeting.
01/19/2017
Fiscal Policy & Taxes
Gaming, Lottery, & Racing
Liquor, Tobacco, & Marijuana
State Revenue & Budget
Budget Related Publications
Colorado State University, National Western Center Capital Construction Requests, FY 2017-18
Budget Related Publications
Two-Year Projection of Cash Need (CY 2017), Colorado School of Mines
Budget Related Publications
2017 Tobacco Master Settlement Agreement Payment Forecast
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2016, the state received $92.3 million. This memorandum presents the distribution of the 2016 payment and forecasts payments through 2019.
01/31/2017
Fiscal Policy & Taxes
Health Care & Health Insurance
Liquor, Tobacco, & Marijuana
State Revenue & Budget
Staff Publications
Business Personal Property Tax
This memorandum provides background information on the structure of the business personal property tax and the estimated fiscal impact of eliminating the tax. The first section of the memorandum describes the business personal property tax base, authorized exemptions, filing procedures, and the...
Budget Related Publications