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...

Economic Outlook for the U.S. and Colorado

The ongoing expansion in the U.S. economy is fueld by consumer contributions.

Submitted to the Capital Development Committee on January 3, 2017.

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

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

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...

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...