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