Fiscal Policy & Taxes
Tax Expenditure Evaluation: Unauthorized Insurance Premium Tax Expenditures
Report No. 2020-TE1
Displaying 51 - 75 of 289 results
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Rural Jump-Start Tax Expenditures
Report No. 2020-TE2
Fiscal Policy & Taxes
Tax Expenditure Evaluation; Enterprise Zone Refundable Renewable Energy Investment Tax Credit
Report No. 2020-TE3
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Wood From Trees Killed by or Infested by Certain Beetles Sales Tax Exemption
Report No. 2020-TE4
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Structural Cigarette and Tobacco Products Excise Tax Expenditures
Report No. 2020-TE5
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Cigarette Excise Tax Stamp Discount and Tobacco Products Excise Tax Vendor Allowance
Report No. 2020-TE6
Staff Publications
Dynamic Modeling
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...
01/15/2020
Business & Economic Development
Fiscal Policy & Taxes
General Assembly
State Revenue & Budget
Issue Briefs
2019 Temporary Income Tax Rate Reduction (20-02)
When Colorado taxpayers file their 2019 income taxes, they will pay tax at a rate of 4.50 percent, rather than the state’s usual 4.63 percent rate. The rate reduction affects state income tax payments by all taxpayers, including individuals, corporations, non-corporate businesses, and other...
Final/Annual Reports
2019 Tax Expenditure Evaluation Interim Study Committee Final Report
Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.
Issue Briefs
The Specific Ownership Tax (20-01)
In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.
Budget Related Publications
Forecast December 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,...
Issue Briefs
Regulation of Motor Vehicle Sales (19-22)
In the United States, one of the largest purchases a person makes besides a home is a motor vehicle. To protect consumers and promote trust in the motor vehicle industry, states and the federal government regulate the manufacturing, safety, and sale of motor vehicles. This issue brief...
12/18/2019
Business & Economic Development
Transportation & Motor Vehicles
Staff Publications
2019 Transportation Legislation Review Committee Final Report
Final Report to the Colorado General Assembly by the Transportation Legislation Review Committee.
Staff Publications
Colorado's Transportation System (2019)
Colorado's transportation system consists of the state highway system, county and municipal roads, mass transit, airports, railroads, and bicycle and pedestrian routes. The system is primarily managed by the Colorado Department of Transportation (CDOT). Cities, counties, transit authorities,...
Staff Publications
Marijuana Revenue in the State Budget
This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.
Issue Briefs
Vehicle Towing and Booting (19-21)
Many Coloradans are likely familiar with a local invention known as the Denver Boot™, the vehicle‑immobilizing device they may find on their vehicle as a result of a parking violation. This issue brief provides an overview of Colorado laws and regulations related to towing and the...
12/02/2019
Business & Economic Development
Transportation & Motor Vehicles
Staff Publications
Tax Expenditure Evaluation Interim Study Committee Summary Report
Tax Expenditure Evaluation Interim Study Committee Summary Report.
Staff Publications
Transportation Legislation Review Committee Summary Report
Summary report for the Transportation Legislation Review Committee.
Final/Annual Reports
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.
Issue Briefs
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...
Staff Publications
Electric Vehicles in Colorado
This memorandum provides an overview of electric vehicles, including vehicle electrification policies, electric vehicles in Colorado, recent Colorado legislation, and future considerations.
Issue Briefs
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...
09/23/2019
Fiscal Policy & Taxes
State Revenue & Budget
Transportation & Motor Vehicles
Budget Related Publications
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,...
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Captive Insurance Premium Tax Exemptions
Report No. 2019-TE27
Fiscal Policy & Taxes
Tax Expenditure Evaluation: In-State Investment Pre-1959 Insurance Premium Tax Deduction
Report No. 2019-TE28