Evaluating Tax Expenditure Legislation

This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides...

Interstate Sales of Alcohol Excise Tax Exemption

Report No. 2019-TE21

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 Substance Use Disorders Legislation (2019)

In response to the high rate of opioid-related addiction and deaths in Colorado, the Colorado General Assembly created the Opioid and Other Substance Use Disorders Study Committee.  The committee convened during the 2...

Summary of Public Health Legislation (2019)

During the 2019 session, the Colorado General Assembly considered bills related to health facilities, chemical safety, maternal mortality, and other topics.

Summary of Health Care Legislation (2019)

During the 2019 session, the Colorado General Assembly considered several pieces of legislation related to state health programs, behavioral and mental health, reducing health care costs, hospital transparency, and ad...

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

Natural Resources and Environment

During the 2019 legislative session, the General Assembly considered a variety of measures related to climate change, land conservation, wildfires, and other issues related to environmental protection.

Summary of Natural Resources and Environment Legislation (2019)

During the 2019 legislative session, the General Assembly considered a variety of measures related to climate change, land conservation, wildfires, and other issues related to environmental protection.

2019 Revisor's Changes (Gray Book)