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Tax Expenditure Evaluation

Contaminated Land Redevelopment Credit

Subjects

Business & Economic Development

Fiscal Policy & Taxes

Natural Resources & Environment

State Government

Agency

Office of the State Auditor

Published

01/14/2022

Report No. 2022-TE11

Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.

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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

Staff Publications

Fiscal Note Reports (2025)

Fiscal Note Data Reports show the fiscal impact of all legislation currently pending before the General Assembly at the 2025 session, based on the most recent Legislative Council Staff fiscal note. Updated reports will be posted on this page approximately weekly during the legislative session. ...

Publishing Agency:

Legislative Council Staff

Date:

03/18/2025

Subjects:

Fiscal Policy & Taxes

General Assembly

State Revenue & Budget

Budget Related Publications

Forecast March 2025

Focus Colorado presents forecasts for the economy and state government revenue through FY 2026-27. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...

Publishing Agency:

Legislative Council Staff

Date:

03/17/2025

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Tax Expenditure Evaluation

Essential Hygiene Products Exemptions

Report No. 2025-TE4

Publishing Agency:

Office of the State Auditor

Date:

03/13/2025

Subjects:

Fiscal Policy & Taxes

Health Care & Health Insurance

Staff Publications

2025 Higher Education and Tuition Forecast

This memorandum presents the 2025 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment and College Opportunity Fund (COF) FTE enrollment for the...

Publishing Agency:

Legislative Council Staff

Date:

03/10/2025

Subjects:

Fiscal Policy & Taxes

Higher Education

State Revenue & Budget

Session Related Publications

Senate Term Limits

Term Limit Information for Members of the Colorado State Senate

Publishing Agency:

Legislative Council Staff

Date:

03/06/2025

Subjects:

General Assembly

State Government

Session Related Publications

Fiscal Analysts for Bills During 2025 Session

This document lists the LCS Fiscal Analyst assigned to work on the fiscal note for each bill and concurrent resolution introduced at the 2025 session. This list will be updated periodically throughout the session. If you need assistance, contact Bill Zepernick, Fiscal Notes Manager, at...

Publishing Agency:

Legislative Council Staff

Date:

03/03/2025

Subjects:

Fiscal Policy & Taxes

General Assembly

State Revenue & Budget

Tax Expenditure Evaluation

Early Childhood Educator Credit

Report No. 2025-TE3

Publishing Agency:

Office of the State Auditor

Date:

02/25/2025

Subjects:

Children & Domestic Matters

Education & School Finance (Pre & K-12)

Fiscal Policy & Taxes

Budget Related Publications

Understanding the State Budget - The Big Picture

Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with competing policy priorities, caseload pressures, and the health of the state’s economy in order to create a budget. This document is intended to serve as a primer on Colorado’s...

Publishing Agency:

Legislative Council Staff

Date:

02/12/2025

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

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

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