Fiscal Policy & Taxes
Tax Expenditure Evaluation: Agricultural Lease Deduction
Report No. 2018-TE1
Displaying 26 - 50 of 1353 results
Staff Publications
List of Abbreviations Used in Bill Topics for the Subject Index
04/11/2019
Staff Publications
Fiscal Assessment of Proposed Amendment SB188_L.045
This memorandum is an assessment of the fiscal impact of the attached proposed Amendment L.045 to Senate Bill 19-188. This fiscal assessment is for the impact of the bill with inclusion of this amendment only. Any other added amendment could influence the fiscal impact.
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Historic Property Preservation Tax Credit
Report No. 2019-TE7
Fiscal Policy & Taxes
Tax Expenditure Evaluation: On-Demand Aircraft Used Outside the State Sales Tax Exemption
Report No. 2019-TE6
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Insurance Premium Tax Expenditures
Report No. 2019-TE3
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Agricultural Inputs
Report No. 2019-TE4
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Child Care Expense Credit & Low-Income Child Care Expense Credit
Report No. 2019-TE5
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Fraternal Society Exemption
Report No. 2019-TE2
Fiscal Policy & Taxes
Tax Expenditures Compilation Report, September 2018
Report No. 2018-TE
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Rural & Frontier Healthcare Preceptor Credit
Report No. 2019-TE1
Staff Publications
2019 Higher Education Enrollment and Tuition Revenue Forecast
This memorandum presents the 2019 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment and College Opportunity Fund (COF) FTE enrollment for the...
Staff Publications
Directory of State Government 2019
This directory has been prepared as a service to members of the General Assembly. It is intended to be a quick reference guide to Colorado state government. It provides telephone numbers, locations, contact names, email addresses, and home pages for the major offices of the legislative,...
Issue Briefs
Extreme Risk Protection Orders (19-08)
This issue brief provides an overview of extreme risk protection orders, including what they are, how they are used, and how Colorado's proposed law compares to other states. It also addresses other types of protection orders authorized in Colorado law.
Fiscal Policy & Taxes
Refund Mechanisms Used for Prior TABOR Surpluses
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2015. No refunds were required for unlisted years, including 1993 through 1996, 2016, and 2017.
Staff Publications
History of TABOR Refund Mechanisms
This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.
Budget Related Publications
FY 2019-20 Budget Package and Long Bill Narrative
The Long Bill Narrative, which is the annual appropriations act, is prepared by staff to explain funding decisions recommended by the JBC to the rest of the General Assembly. This document is a companion document to the actual Long Bill. The narrative outlines budget changes based on the...
Budget Related Publications
Forecast March 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
Family and Medical Leave Acts 19-07
This issue brief provides an overview of federal and state family and medical leave laws, including an overview of state paid family leave programs.
03/11/2019
Health Care & Health Insurance
Labor & Employment
Local Government
Budget Related Publications
Fiscal Strategies for Budget Shortfalls
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with other legislative considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy, in order to create a budget. The Colorado...
Session Related Publications
House Term Limits
Summary of Major Legislation
Summary of Higher Education Legislation
During the 2018 legislative session, the Colorado General Assembly considered measures related to higher education. Specifically, the legislature considered measures regarding the transfer of credit, student admissions, teacher preparatory programs, and military experience and workforce...
Staff Publications
2018 State Water Policy Handbook Update
This handbook was created to help members of the House Agriculture, Livestock, and Natural Resources Committee, Senate Agriculture, Natural Resources and Energy Committee, the interim Water Resources Review Committee, and other legislators to better understand Colorado's water policies and...
Issue Briefs
Laws Regulating the Landlord - Tenant Relationship (19-05)
In Colorado, the landlord–tenant relationship is primarily prescribed in lease agreements. This issue brief provides an overview of state and local laws regulating the landlord–tenant relationship, discusses the state and federal agencies that enforce fair housing laws, and lists...
Fiscal Policy & Taxes
Tax Expenditure Evaluation Schedule (January 2019)
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.