Joint Presentation to the Senate Health & Human Services Committee, House Health, Insurance, & Environment Committee, and House Public Health Care & Human Services Committee on January 9, 2017.

Presented to the Joint Health Committee.

Presented to the Select Committee on Energy and the Environment at its January 19, 2017, meeting.

Presented to the Joint Finance Committee on January 5, 2017, meeting.

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.

 The U.S. Constitution guarantees each citizen the right to a fair trial, which includes the right to be present at the trial, able to understand the nature of the proceedings, and able to participate in his or her defense.  Whether the defendant’s mental health impaired his or her ability to...

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...