Tax Expenditure Evaluations
Section 39-21-305(1)(d) and (e), C.R.S., requires the State Auditor to evaluate all of the State’s tax expenditures at least once every 5 years. Section 39-21-403(2)(c)(I), C.R.S., requires the Legislative Oversight Committee Concerning Tax Policy to consider tax expenditure evaluation reports' policy considerations.
The OSA completed the 2018-2022 evaluation cycle in September 2022 and is now working on the 2023-2027 evaluation cycle, which will also include any new tax expenditures established since 2018.
