First Regular Session | 71st General Assembly
Colorado General AssemblyColorado's individual income tax form allows a taxpayer to make a voluntary contribution to any one of 15 funds, each of which benefits a program or charitable organization (organization). This issue brief provides information on the income tax "checkoff" program and the selection of...
Colorado voters legalized the use of medical marijuana in 2000 and adult use marijuana (commonly referred to as retail or recreational marijuana) in 2012 through amendments to the state constitution. This issue brief provides an overview of current state law and regulations pertaining to medical...
K-12 funding rankings are of perpetual interest to legislators, educators, parents, and the general public because they provide a measure to evaluate where Colorado stands nationally on education funding. However, rankings can also result in confusion because of data differences and metrics used...
This issue brief provides a brief overview of unmanned aircraft systems (UAS), related federal and state regulations, and current uses and restrictions in Colorado.
Colorado's Taxpayer's Bill of Rights (TABOR) requires voter approval of any new taxes. Prior to voter approval, it also requires that voters receive estimates of state spending without new taxes and the new tax revenue. Proposition AA, which authorized the 10 percent sales tax and the 15 percent...
This issue brief provides information on mechanisms used to refund revenue in excess of the state's constitutional spending limit. For information on the state spending limit and how it is calculated, please refer to Issue Brief 14-03A.
This issue brief provides information on state enterprises, a special category of government entities created in the Colorado Constitution. The Taxpayer's Bill of Rights (TABOR) specifically defines an "enterprise" as...
Three state taxes apply to marijuana, but medical and retail marijuana are taxed differently. Both medical and retail marijuana are subject to the 2.9 percent state sales tax, which is applied to most purchases in the state. Additionally, retail marijuana is subject to a 10 percent sales tax,...
The specific ownership tax (SOT) was enacted in 1937. SOT is assessed on motor vehicles annually and is calculated based on a vehicle’s value and age. Exemptions are made for government vehicles, agricultural machinery, mobile homes, and vehicles owned by military personnel and certain veterans...
Colorado has a complex framework of laws regulating the manufacture, distribution, sale, and consumption of alcohol in the state. This issue brief outlines Colorado liquor laws; the regulatory structure; government revenue streams; and the role of state and local governments in licensing and...
Vaccinations offer protection from common infectious diseases. The federal Centers for Disease Control and Prevention (CDC) recommends specific vaccines for all infants, children, and adults during their lifetime to provide immunization from preventable illness. According to the CDC, the...
Section 1332 of the federal Patient Protection and Affordable Care Act (PPACA) allows a state to apply for a state innovation waiver to pursue innovative strategies for providing its residents with access to high-quality, affordable health insurance while still retaining certain elements of the...
Colorado currently administers 11 Home- and Community-Based Services Medicaid (HCBS) Waivers. This issue brief discusses the five waivers available to children. An issue brief entitled Medicaid Waiver Programs Part II – Home- and Community-Based Services Medicaid Waivers for Adults discusses the...
Colorado established a telemarketing No-Call List for residential telephone customers in 2001. Residents who do not want to receive telephone sales calls may add their home phone, wireless phone, and fax number to the No-Call List for the purpose of notifying telemarketers that sales calls are...
Directory of State Government 2017
Pursuant to Section 31-31-1001, C.R.S., the Police Officers' and Firefighters' Pension Reform Commission (commission) has the responsibility to study and develop proposed legislation relating to funding of police officers' and firefighters' pensions in the state and benefit designs of such...
Glossary of Legislative Terms
This memorandum identifies state funding for water supply projects, including the:
This memorandum presents the 2015 Legislative Council Staff forecast of enrollment and tuition revenue for the state institutions of higher education. The forecast provides projections of the following by resident and nonresident student status for FY 2014-15 and FY 2015-16....
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2014, the state received $100.4 million, including an $89.0 million annual payment and an $11.4 million payment in resolution of a legal dispute regarding withholding by...
This issue brief discusses the various offenses related to driving under the influence of drugs or alcohol in Colorado, and their associated criminal and administrative penalties.
This memorandum provides information on Colorado law related to nonfatal strangulation and information on the laws in states in which nonfatal strangulation is a felony. While Colorado statutes do not specifically address strangulation, other criminal statutes may apply. This memorandum also...