Single-Use Plastics Legislation

According to the U.S. Environmental Protection Agency (EPA), plastic containers and packaging, including single-use plastics, constitute the majority of plastic waste in the United States. One of the EPA’s National St...

Legislative History of Colorado's Instream Flow Program

This memorandum summarizes the legislative history of Colorado's instream flow program, which is administered by the Colorado Water Conservation Board (CWCB) within the Department of Natural Resources.

Motor Vehicle Registration Fees

This memorandum provides an overview of Colorado motor vehicle registration fees.  There are two types of fees when vehicles are registered annually: registration fees and the specific ownership tax.   The memorandum ...

Sales Tax Vendor Allowance

Report No. 2019-TE26

Excise Tax for Unsalable Alcoholic Beverages

Report No. 2019-TE25 Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.

Corporate Deduction for Dividends Under Section 78 of the Internal Revenue Code

Report No. 2019-TE24

Off-Road Fuel Use Excise Tax Exemptions

Report No. 2019-TE23 Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.

Non-Profit Transit Agency Fuel Tax Exemption

Report No. 2019-TE22

Tax Expenditure Evaluation: Interstate Sales of Alcohol Excise Tax Exemption

Report No. 2019-TE21

Energy Used for Industrial & Manufacturing Purposes Exemption

Report No. 2019-TE20 Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.

Dyed Diesel Fuel Excise Tax Exemption

Report No. 2019-TE19 Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.

Deductions for Assets Having a Higher Colorado Adjusted Basis than Federal Adjusted Basis

Report No. 2019-TE18

Compressed Natural Gas Supplied from a Residence Exemption

Report No. 2019-TE17

Colorado Net Operating Loss Deduction for C-Corporations

Report No. 2019-TE16

Agricultural Applicator Aircraft Fuel Tax Exemption

Report No. 2019-TE15 Note: A more recent evaluation was issued in August 2024. Click HERE to access the August 2024 report.

Two Percent Loss and Bad Debt Allowances & Lost or Destroyed Fuel Tax Credit/Refund

Report No. 2019-TE14 Note: A more recent evaluation was issued in June 2024. Click HERE to access the June 2024 report.

Summary of Transportation and Motor Vehicles Legislation (2019)

During the 2019 legislative session, the General Assembly considered transportation funding, policies of the Colorado Department of Transportation and the Public Utilities Commission, [motor vehicles, and other modes ...

Summary of Housing Legislation (2019)

Interactions between landlords and their tenants was a major topic during the 2019 legislative session.  This was evident in bills that made changes to the eviction process, unfit rentals, rental applications, and mob...

Probate and Trusts and Fiduciaries

During the 2019 legislative session, the General Assembly considered a number of measures related to estate documents, public guardians, and trusts.  

2019 Appropriations History

Summary of Elections & Redistricting Legislation (2019)

During the 2019 legislative session, the General Assembly considered measures related to a variety of elections topics, including campaign finance, electioneering communications, lobbying disclosures, local elections,...

Summary of Insurance Legislation (2019)

During the 2019 legislative session, the General Assembly passed laws related to the regulation of the business of insurance in the state. 

Summary of Labor and Employment Legislation (2019)

During the 2019 legislative session, the General Assembly considered three bills to encourage employment and job retention and ensure access to apprenticeship programs for workers in Colorado.

Summary of Professions and Occupations Legislation (2019)

During the 2019 legislative session, the General Assembly considered several bills regulating professions and occupations including legislation addressing registered athletic trainers, genetic counselors, and sign lan...

Summary of 2019 Business and Economic Development Legislation

During the 2019 legislative session, the General Assembly made modifications to state laws regulating businesses and promoting economic development.