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Issue Briefs

Single-Use Plastics Legislation (19-12)

Subjects

Business & Economic Development

Natural Resources & Environment

Agency

Legislative Council Staff

Published

09/03/2019

This issue brief describes single-use plastics, current Colorado law, proposed legislation in Colorado that would have addressed single-use plastics, and other states that have enacted single-use plastics legislation.

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Staff Publications

Effective Severance Tax Rates on Oil and Gas

This memorandum provides information concerning Colorado’s severance tax structure and estimated effective severance tax rates, along with a comparison of effective rates for eight other western oil and gas producing states from 2018 to 2022.

Publishing Agency:

Legislative Council Staff

Date:

04/15/2025

Subjects:

Fiscal Policy & Taxes

Natural Resources & Environment

Tax Expenditure Evaluation

Regional Home Office Insurance Premium Tax Rate Reduction

Report No. 2025-TE5

Publishing Agency:

Office of the State Auditor

Date:

03/21/2025

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

Insurance

Labor & Employment

Issue Briefs

Advanced Nuclear Energy

As the energy industry diversifies and demand to decarbonize the economy increases, interest in nuclear energy has increased in recent years. Any future nuclear energy development will involve next generation technology, which differs from traditional nuclear energy projects. This issue brief...

Publishing Agency:

Legislative Council Staff

Date:

02/11/2025

Subjects:

Energy

Natural Resources & Environment

Tax Expenditure Evaluation

Rural Jump-Start Tax Expenditures

Report No. 2025-TE2

Publishing Agency:

Office of the State Auditor

Date:

02/07/2025

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

Summary of Major Legislation

Summary of 2024 Energy and Natural Resources Legislation

During the 2024 legislative session, the General Assembly considered several measures related to natural resources and environment; including addressing oil and gas production, renewable energy, and sustainability.

Publishing Agency:

Legislative Council Staff

Date:

12/31/2024

Subjects:

Energy

Natural Resources & Environment

Tax Expenditure Evaluation

Manufacturing Sales Tax Exemptions

Report No. 2024-TE8

Publishing Agency:

Office of the State Auditor

Date:

12/03/2024

Subjects:

Business & Economic Development

Energy

Fiscal Policy & Taxes

Staff Publications

Required Reporting on Greenhouse Gas Emissions Reports

Legislative Council Staff produces greenhouse gas emissions reports (GHG reports) that estimate the emissions impact of certain bills. Utilization of these reports has been low. The reports repeal following the 2025 session unless extended by legislation.

Publishing Agency:

Legislative Council Staff

Date:

11/27/2024

Subjects:

Energy

General Assembly

Natural Resources & Environment

Public Health

Transportation & Motor Vehicles

Staff Publications

Regulatory Framework for Greenhouse Gas Emissions Reductions

Greenhouse gas emissions have been identified by the global scientific community as the major driver of climate change. Globally, countries are committing to reduce greenhouse gas emissions to combat the effects of climate change. This memorandum provides background on the policies and...

Publishing Agency:

Legislative Council Staff

Date:

11/21/2024

Subjects:

Energy

Natural Resources & Environment

Issue Briefs

Homeowner Associations and Property Insurance

A homeowner association (HOA) must obtain insurance to cover common elements such as physical property and liability. Unit owners within an HOA also purchase insurance to cover the homeowners’ private property, parts of the unit not covered by the HOA’s policy, and liability. This issue brief...

Publishing Agency:

Legislative Council Staff

Date:

11/15/2024

Subjects:

Business & Economic Development

Housing

Insurance

Staff Publications

Business Personal Property Tax

This memorandum provides background information on Colorado’s business personal property tax. Personal property includes machinery, equipment, and other goods used to operate a business that are not part of a building or structure and its fixtures. For the purposes of this memo, business...

Publishing Agency:

Legislative Council Staff

Date:

11/14/2024

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

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