Previously Taxed Income or Gain Deduction for C-Corporations
Report No. 2019-TE11
Tax-Exempt Organization Insurance Premium Tax Deduction
Report No. 2019-TE13
Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.
State Income Tax Refund Deductions
Report No. 2019-TE12
Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.
Employee Retirement Plan Insurance Premium Tax Deduction
Report No. 2019-TE9
Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts
Report No. 2019-TE10
Deduction for Wages and Salaries Due to IRC 280C
Report No. 2019-TE8
Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.
Impact of Final Residential Assessment Rate on Local Share
Fiscal Assessment of Proposed Amendment SB188_L.045, Concerning Creation of the Family Medical Leave Insurance Program
This memorandum is an assessment of the fiscal impact of the attached proposed Amendment L.045 to Senate Bill 19-188. This fiscal assessment is for the impact of the bill with inclusion of this amendment only. Any other added amendment could influence the fiscal impact.
Extreme Risk Protection Orders (19-08)
This issue brief provides an overview of extreme risk protection orders, including what they are, how they are used, and how Colorado's proposed law compares to other states. It also addresses other types of protection orders authorized in Colorado law.
FY 2019-20 Budget Package and Long Bill Narrative
The Long Bill Narrative, which is the annual appropriations act, is prepared by staff to explain funding decisions recommended by the JBC to the rest of the General Assembly. This document is a companion document to the actual Long Bill. The narrative outlines budget changes based on the...
Forecast March 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,...
Fiscal Strategies for Budget Shortfalls
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with other legislative considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy, in order to create a budget. The Colorado...
Summary of Higher Education Legislation (2018)
During the 2018 legislative session, the Colorado General Assembly considered measures related to higher education. Specifically, the legislature considered measures regarding the transfer of credit, student admissions, teacher preparatory programs, and military experience and workforce...
2018 State Water Policy Handbook Update
This handbook was created to help members of the House Agriculture, Livestock, and Natural Resources Committee, Senate Agriculture, Natural Resources and Energy Committee, the interim Water Resources Review Committee, and other legislators to better understand Colorado's water policies and...
Tax Expenditure Evaluation Schedule (January 2019)
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.
CY 2019 for FY 2018-19 Supplemental Narrative
The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly. This narrative describes all of the proposed budget changes statewide, by department, and by program, and provides...
State Education Fund Report (2019)
Pursuant to Section 22-55-104 C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education, the Office of State Planning and Budgeting, and the Joint Budget Committee, is required to conduct a review of the model used to forecast...
2019 Tobacco Master Settlement Agreement Payment Forecast
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2018, the state received $177.3 million, including a one‑time payment of $113.3 million pursuant to the Nonparticipating Manufacturers Adjustment Settlement Agreement...
Background on the Sale of the Grand Junction Regional Center Campus
This memorandum provides a brief overview of the timeline of events related to the recommended closure of the Grand Junction Regional Center (GJRC) campus.
State Procurement and Contracting (2019 Update)
The purchase of goods and services by most executive branch agencies in Colorado is generally governed by the state procurement code and rules (code and rules). The code and rules are designed to ensure the fair treatment of people seeking to do business with the state, to foster broad-based...
Insurance Premium Tax Expenditures
Report No. 2019-TE3
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
On-Demand Aircraft Used Outside the State Sales Tax Exemption
Report No. 2019-TE6
Historic Property Preservation Tax Credit
Report No. 2019-TE7
Rural and Frontier Healthcare Preceptor Credit
Report No. 2019-TE1
Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.