First Regular Session | 75th General Assembly
Colorado General AssemblyFiscal Note FAQ's
This is the Joint Budget Committee's schedule. Please check this document regularly for schedule updates.
This memo presents recent Legislative Council Staff (LCS) findings regarding the implications of the current-law calculation method for population growth used to determine the TABOR growth limit, which has the effect of not adjusting the TABOR limit for population growth or decline that the...
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). The Tobacco MSA was reached in 1998 between certain tobacco manufacturers (known as “participating manufacturers”) and the governments of 52 states and territories. Under the...
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...
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...
A recall is a process that allows voters to remove and replace an elected official before the official’s term ends. According to the National Conference of State Legislatures, Colorado is one of 19 states that allow for the recall of state and local elected officials.
While the recall...
Fiscal notes estimate the fiscal impact of legislation, including revenue impacts, state expenditures, and appropriations required. However, fiscal notes are decision-making tools for legislators, and the General Assembly is ultimately responsible for making appropriations and setting aside the...
This worksheet is provided to state agencies for responding to fiscal note information requests from Legislative Council Staff.
This response form is provided to state agencies for responding to fiscal note information requests from Legislative Council Staff.
The effective date for bills enacted without a safety clause is August 6, 2025, if the General Assembly adjourns sine die on May 7, 2025 (unless otherwise specified). Details