Second Regular Session | 74th General Assembly
Colorado General Assembly2025 Fiscal Note Staff Assignments by Subject Area.
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.
The Attorney General is a statewide elected official who acts as the chief legal representative of the state and the chief executive officer of the Department of Law. The Attorney General and the Department of Law together are known as the Colorado Attorney General’s Office. This issue brief...
This memorandum is intended for use by policymakers, legislative drafters, and budget analysts to understand the different funding mechanisms that may be used in legislation. It describes how different funding mechanisms in legislation impact the state budget and how they are shown in fiscal...
2025 Fiscal Note Staff Assignments by Subject Area.
Fiscal notes are prepared by Colorado Legislative Council Staff (LCS) to provide the members of the Colorado General Assembly with the estimated impact of proposed legislation on state and local government revenue and expenditures. The fiscal note is a non-binding, decision-making tool for...
Fiscal Note FAQ's
This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR). From FY 1993-94 through FY 2023-24, over 30 state government entities had received enterprise status for at least...
The state legislature established the Colorado Public Employee's Retirement Association (PERA) in 1931 to provide a pension benefit to state and local government employees, predating the federal Social Security Act of 1935 by four years. PERA is administered under Article 51 of Title 24 of the...
The harmful effects of secondhand smoke and emissions from tobacco, marijuana, and electronic smoking devices continue to be an issue in Colorado. Since 1992, the U.S. Environmental Protection Agency (EPA) has classified secondhand tobacco smoke as a known cause of cancer.