Tax Expenditure Evaluation
Agricultural Lease Deduction
Report No. 2018-TE1
Displaying 1226 - 1250 of 2085 results
Tax Expenditure Evaluation
Crop Hail Insurance Premium Tax Exemption
Report No. 2018-TE2
Tax Expenditure Evaluation
Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit
Report No. 2018-TE4
Tax Expenditure Evaluation
Occasional Sale of Liquor by Public Auction Exemption
Report No. 2018-TE6
Tax Expenditure Evaluation
Long-Term Lodging Exemption
Report No. 2018-TE8
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Tax Expenditure Evaluation
Sales to Residents of Bordering States Exemption
Report No. 2018-TE11
Tax Expenditure Evaluation
Biogas Production Components Sales Tax Exemption
Report No. 2018-TE13
Staff Publications
Impact of Final Residential Assessment Rate on Local Share
The final Residential Assessment Rate (RAR) Study released by the Division of Property Taxation (DPT) on April10, 2019,estimates anRARof 7.15 percent for property tax years 2019 and 2020. The General Assembly would have to pass a bill for this rate to become law. The anticipated assessed...
04/12/2019
Education & School Finance (Pre & K-12)
Fiscal Policy & Taxes
Local Government
State Revenue & Budget
Tax Expenditure Evaluation
Employee Retirement Plan Insurance Premium Tax Deduction
Report No. 2019-TE9
Tax Expenditure Evaluation
Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts
Report No. 2019-TE10
Tax Expenditure Evaluation
Previously Taxed Income or Gain Deduction for C-Corporations
Report No. 2019-TE11
Staff Publications
State Government Enterprises
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 2017-18, 22 state government entities had received enterprise status for at least one...
Summary of Major Legislation
Summary of Military and Veterans Legislation (2019)
During the 2019 legislative session, the General Assembly considered measures related to veterans and the military concerning education, employment, income taxes, license plates, vehicle registration, and public safety.
Summary of Major Legislation
Summary of Liquor, Tobacco/Nicotine, and Marijuana Legislation (2019)
During the 2019 legislative session, the General Assembly considered a number of bills related to the regulation of liquor, tobacco/nicotine, and marijuana.
Summary of Major Legislation
Summary of Water Legislation (2019)
During the 2019 legislative session, the General Assembly considered several measures related to addressing Colorado’s growing demand for water, funding water projects, and making other changes to certain water-related laws.
Summary of Major Legislation
2019 Summary of Agriculture Legislation
During the 2019 legislative session, the General Assembly considered measures to: regulate industrial hemp; increase food safety and branding; modify certain agricultural operations; and continue existing agricultural programs and laws.
Summary of Major Legislation
Children and Domestic Matters 2019 Legislation
The General Assembly passed legislation during the 2019 legislative session which strengthens protections for children in voluntary temporary care; requires studying challenges facing child care homes and ways to increased the availability of infant and child care in child care homes; amends...
Summary of Major Legislation
Summary of Human Services Legislation (2019)
During the 2019 legislative session, the General Assembly passed legislation focused on enhancing the state's adoption, foster care, and child welfare programs; expanding a Division of Youth Services (DYS) pilot program designed to change the internal culture of DYS; and enhancing services...
Summary of Major Legislation
Health Insurance 2019 Major Legislation
During the 2019 legislative session, the General Assembly enacted several bills focused on making health insurance more affordable and increasing coverage protections for consumers.
Budget Related Publications
Forecast June 2019
Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. 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,...
Final/Annual Reports
Early Childhood and School Readiness Commission 2018 Final Report
Final report to the General Assembly of the Early Childhood and School Readiness Legislative Commission. The purpose of this commission is to study issues related to early childhood and school readiness in order to improve the state’s early childhood policies.
Staff Publications
2019 Digest of Bills
The Office of Legislative Legal Services prepares the Digest of Bills and Concurrent Resolutions as required under section 2-3-504, C.R.S. The Digest consists of summaries of all bills and concurrent resolutions enacted by the Seventy-second General Assembly at its First Regular Session ending...
06/24/2019
Summary of Major Legislation
Substance Use Disorders Major Legislation 2019
In response to the high rate of opioid-related addiction and deaths in Colorado, the Colorado General Assembly created the Opioid and Other Substance Use Disorders...
06/26/2019
Summary of Major Legislation
Summary of Civil Law Legislation (2019)
During the 2019 legislative session, the General Assembly examined a number of measures related to civil law. Specifically, the legislature considered bills regarding consumer fraud, internet privacy, free-speech lawsuits, damages, child hearsay exceptions, and equal pay.
Summary of Major Legislation
Telecommunications & Information Technology Major Legislation 2019
During the 2019 legislative session, the General Assembly considered a variety of issues related to telecommunications and information technology (IT), including blockchain technology, broadband, and new requirements for the Governor's Office of Information Technology (OIT).