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Second Regular Session | 75th General Assembly
Colorado General Assembly

Showing 11151 - 11175 of 12072 results

Tax Expenditure Evaluation

Sacramental Wines Excise Tax Exemption

Report No. 2018-TE7 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report.

Publishing agency: Office of the State Auditor
Release date: 2018-09-15
Subjects:
  • Fiscal Policy & Taxes
  • Liquor, Tobacco, & Marijuana
Tax Expenditure Evaluation

Credit for Taxes Paid to Other States

Report No. 2018-TE5 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report.

Publishing agency: Office of the State Auditor
Release date: 2018-09-15
Subjects:
  • Fiscal Policy & Taxes
Tax Expenditure Evaluation

Farm Close-Out Sales Tax Exemption

Report No. 2018-TE3 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report.

Publishing agency: Office of the State Auditor
Release date: 2018-09-15
Subjects:
  • Agriculture
  • Fiscal Policy & Taxes
Tax Expenditure Evaluation

Crop Hail Insurance Premium Tax Exemption

Report No. 2018-TE2

Publishing agency: Office of the State Auditor
Release date: 2018-09-15
Subjects:
  • Agriculture
  • Fiscal Policy & Taxes
  • Insurance
Tax Expenditure Evaluation

Agricultural Lease Deduction

Report No. 2018-TE1

Publishing agency: Office of the State Auditor
Release date: 2018-09-15
Subjects:
  • Agriculture
  • Fiscal Policy & Taxes
Staff Publications

Fiscal Assessment of Proposed Amendment SB188_L.045, Concerning Creation of the Family Medical Leave Insurance Program

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 oth...

Publishing agency: Legislative Council Staff
Release date: 2019-04-09
Subjects:
  • Health Care & Health Insurance
  • Labor & Employment
  • State Government
Tax Expenditure Evaluation

Historic Property Preservation Tax Credit

Report No. 2019-TE7

Publishing agency: Office of the State Auditor
Release date: 2019-01-16
Subjects:
  • Business & Economic Development
  • Fiscal Policy & Taxes
  • Housing
Tax Expenditure Evaluation

Child Care Expense Credit & Low-Income Child Care Expense Credit

Report No. 2019-TE5 Note: A more recent evaluation was issued in December 2023. Click HERE to access the December 2023 report.

Publishing agency: Office of the State Auditor
Release date: 2019-01-16
Subjects:
  • Children & Domestic Matters
  • Education & School Finance (Pre & K-12)
  • Fiscal Policy & Taxes
Tax Expenditure Evaluation

Agricultural Inputs Sales Tax Exemptions

Report No. 2019-TE4 Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.

Publishing agency: Office of the State Auditor
Release date: 2019-01-16
Subjects:
  • Agriculture
  • Fiscal Policy & Taxes
Tax Expenditure Evaluation

Insurance Premium Tax Expenditures

Report No. 2019-TE3 Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.  

Publishing agency: Office of the State Auditor
Release date: 2019-01-16
Subjects:
  • Fiscal Policy & Taxes
  • Insurance
Tax Expenditure Evaluation

Fraternal Society Exemption

Report No. 2019-TE2 Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.

Publishing agency: Office of the State Auditor
Release date: 2019-01-16
Subjects:
  • Fiscal Policy & Taxes
  • Insurance
Tax Expenditure Evaluation

Rural and Frontier Healthcare Preceptor Credit

Report No. 2019-TE1 Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.

Publishing agency: Office of the State Auditor
Release date: 2019-01-16
Subjects:
  • Fiscal Policy & Taxes
  • Health Care & Health Insurance
Staff Publications

Higher Education Enrollment and Tuition Revenue Forecast

This memorandum presents the 2025 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) stud...

Publishing agency: Legislative Council Staff
Release date: 2025-04-15
Subjects:
  • Fiscal Policy & Taxes
  • Higher Education
  • State Revenue & Budget

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 protecti...

Publishing agency: Legislative Council Staff
Release date: 2019-03-28
Subjects:
  • Courts & Judicial
  • Crimes, Corrections, & Enforcement
Fiscal Policy & Taxes

Refund Mechanisms Used for Prior TABOR Surpluses

Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020. 

Publishing agency: Legislative Council Staff
Release date: 2022-02-17
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget
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 t...

Publishing agency: Legislative Council Staff
Release date: 2022-02-17
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget
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 ...

Publishing agency: Joint Budget Committee Staff
Release date: 2019-03-25
Subjects:
  • State Revenue & Budget
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 high...

Publishing agency: Legislative Council Staff
Release date: 2019-03-15
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget

Family, Medical, and Sick Leave Laws (21-02)

This issue brief provides an overview of federal and state family, medical, and sick leave laws.

Publishing agency: Legislative Council Staff
Release date: 2021-01-29
Subjects:
  • 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 heal...

Publishing agency: Legislative Council Staff
Release date: 2019-03-07
Subjects:
  • State Revenue & Budget
Summary of Major Legislation

Summary of Higher Education Legislation (2018)

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 admission...

Publishing agency: Legislative Council Staff
Release date: 2019-02-15
Subjects:
  • Higher Education

Showing 11151 - 11175 of 12072 results