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2019 Tax Expenditure Evaluation Reports

COMPILATION REPORT

SEPTEMBER 2019

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INDIVIDUAL REPORTS

Note: These individual reports are contained within the 2019 Compilation Report.

 

RURAL & FRONTIER HEALTHCARE PRECEPTOR CREDIT

JANUARY 2019

2019-TE1

FRATERNAL SOCIETY EXEMPTION

JANUARY 2019

2019-TE2

INSURANCE PREMIUM TAX EXPENDITURES

JANUARY 2019

2019-TE3

AGRICULTURAL INPUTS SALES TAX EXEMPTIONS

JANUARY 2019

2019-TE4

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CHILD CARE EXPENSE
CREDIT & LOW-INCOME CHILD CARE
EXPENSE CREDIT

JANUARY 2019

2019-TE5

ON-DEMAND AIRCRAFT USED OUTSIDE THE STATE SALES TAX EXEMPTION

JANUARY 2019

2019-TE6

HISTORIC PROPERTY PRESERVATION CREDIT

JANUARY 2019

2019-TE7

DEDUCTION FOR WAGES & SALARIES DUE TO IRC 280C

APRIL 2019

2019-TE8

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EMPLOYEE RETIREMENT PLAN INSURANCE PREMIUM TAX DEDUCTION

APRIL 2019

2019-TE9

PRE-1987 NET OPERATING LOSS DEDUCTION FOR INDIVIDUALS, ESTATES, AND TRUSTS

APRIL 2019

2019-TE10

PREVIOUSLY TAXED INCOME OR GAIN DEDUCTION FOR C-CORPORATIONS

APRIL 2019

2019-TE11

STATE INCOME TAX REFUND DEDUCTIONS

APRIL 2019

2019-TE12

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TAX-EXEMPT ORGANIZATION INSURANCE PREMIUM TAX DEDUCTION

APRIL 2019

2019-TE13

TWO PERCENT LOSS & BAD DEBT ALLOWANCES AND LOST OR DESTROYED FUEL TAX CREDIT/REFUND

JULY 2019

2019-TE14

AGRICULTURAL APPLICATOR AIRCRAFT FUEL TAX EXEMPTION

JULY 2019

2019-TE15

COLORADO NET OPERATING LOSS DEDUCTION FOR C-CORPORATIONS

JULY 2019

2019-TE16

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COMPRESSED NATURAL GAS SUPPLIED FROM A RESIDENCE EXEMPTION

JULY 2019

2019-TE17

DEDUCTIONS FOR ASSETS HAVING A HIGHER COLORADO ADJUSTED BASIS THAN FEDERAL ADJUSTED BASIS

JULY 2019

2019-TE18

DYED DIESEL FUEL EXCISE TAX EXEMPTION

JULY 2019

2019-TE19

ENERGY USED FOR INDUSTRIAL & MANUFACTURING PURPOSES EXEMPTION

JULY 2019

2019-TE20

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INTERSTATE SALES OF ALCOHOL EXCISE TAX EXEMPTION

JULY 2019

2019-TE21

NON-PROFIT TRANSIT AGENCY FUEL TAX EXEMPTION

JULY 2019

2019-TE22

OFF-ROAD FUEL USE EXCISE TAX EXEMPTIONS

JULY 2019

2019-TE23

CORPORATE DEDUCTION FOR DIVIDENDS UNDER SECTION 78 OF THE INTERNAL REVENUE CODE

JULY 2019

2019-TE24

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EXCISE TAX CREDIT FOR UNSALABLE ALCOHOLIC BEVERAGES

JULY 2019

2019-TE25

SALES TAX VENDOR ALLOWANCE

JULY 2019

2019-TE26

CAPTIVE INSURANCE PREMIUM TAX EXEMPTIONS

SEPTEMBER 2019

2019-TE27

IN-STATE INVESTMENT PRE-1959 INSURANCE PREMIUM TAX DEDUCTION

SEPTEMBER 2019

2019-TE28

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SURPLUS LINES INSURANCE TAX AND EXAMINATION FEE DEDUCTION

SEPTEMBER 2019

2019-TE29

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COVID-19 Resources

Temporary Guidelines for Review and Comment Meetings

The House will meet in limited session on Thursday, April 2nd. The Senate adjourned. The Capitol will be open for the duration of the session for those with essential business related to the session. The building will not be available for public tours. People without essential business are encouraged to access the session through the General Assembly website and Colorado Channel.  Anybody with essential business related to the session will be required to practice appropriate social distancing measures.