2019 Tax Expenditure Evaluation Reports

Compilation Report

September 2019

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

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

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

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

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

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

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

Surplus Lines Insurance Tax and Examination Fee Deduction

_{September 2019}

_2019-TE29