Tax Expenditure Evaluation
Non-Profit Transit Agency Fuel Tax Exemption
Report No. 2019-TE22
Displaying 1276 - 1300 of 2085 results
Tax Expenditure Evaluation
Corporate Deduction for Dividends Under Section 78 of the Internal Revenue Code
Report No. 2019-TE24
Tax Expenditure Evaluation
Sales Tax Vendor Allowance
Report No. 2019-TE26
Staff Publications
Motor Vehicle Registration Fees
This memorandum provides an overview of Colorado motor vehicle registration fees. There are two types of fees when vehicles are registered annually: registration fees and the specific ownership tax. The memorandum discusses the history and distribution of vehicle registration fees and...
Staff Publications
Legislative History of Colorado's Instream Flow Program
This memorandum summarizes the legislative history of Colorado's instream flow program, which is administered by the Colorado Water Conservation Board (CWCB) within the Department of Natural Resources.
Issue Briefs
Single-Use Plastics Legislation (19-12)
This issue brief describes single-use plastics, current Colorado law, proposed legislation in Colorado that would have addressed single-use plastics, and other states that have enacted single-use plastics legislation.
09/03/2019
Business & Economic Development
Natural Resources & Environment
Summary of Major Legislation
2019 Summary of Capital Construction Legislation
The General Assembly considered a number of bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC) during the 2019 session.
Staff Publications
Overview of 5G Technology
This memorandum provides background on 5G technology, an overview of the current regulations governing wireless service facilities and radio frequency (RF) transmissions, and the current scientific evidence of the health effects of exposure to RF transmissions.
Tax Expenditure Evaluation
Tax Expenditures Compilation Report, September 2019
Report No. 2019-TE
Tax Expenditure Evaluation
Captive Insurance Premium Tax Exemptions
Report No. 2019-TE27
Tax Expenditure Evaluation
In-State Investment Pre-1959 Insurance Premium Tax Deduction
Report No. 2019-TE28
Tax Expenditure Evaluation
Surplus Lines Insurance Tax and Examination Fee Deduction
Report No. 2019-TE29
Budget Related Publications
Forecast September 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,...
Issue Briefs
The Colorado READ Act (19-13)
Reading competency is pivotal to the academic development of Colorado’s students. State law targets the early elementary grades as the essential time and location for developing the reading skills necessary for successful academic achievement in later grades. This issue brief provides...
Issue Briefs
Road Usage Charge Programs (19-14)
Transportation infrastructure in the United States is primarily funded through motor fuel (gas) taxes. Facing declining future revenues and increased construction costs, some states have begun to experiment with a new way of funding transportation: the road usage charge. This issue brief...
09/23/2019
Fiscal Policy & Taxes
State Revenue & Budget
Transportation & Motor Vehicles
Staff Publications
Financing Public Schools FY 2019-20
Three bills that were enacted during the 2019 legislative session significantly affected the financing of public schools in Colorado:
- Senate Bill 19-246 amended the Public School Finance Act of 1994 to provide funding for school districts in FY 2019-20. The bill was signed by
Issue Briefs
Blockchain Technology (19-16)
This issue brief discusses the history of blockchain technology, its current and future applications, and recently proposed Colorado legislation related to this technology.
09/30/2019
Financial Services & Commerce
Telecommunications & Information Technology
Issue Briefs
Gender Pay Equity (19-15)
This issue brief provides an overview of federal and state laws related to gender pay equity and a summary of past legislative efforts by the Colorado General Assembly on this topic.
Staff Publications
Regulatory Framework for Greenhouse Gas Emissions Reductions
Greenhouse gas emissions have been identified by the global scientific community as the major driver of climate change. Globally, countries are committing to reduce greenhouse gas emissions to combat the effects of climate change. This memorandum provides background on the policies and...
Staff Publications
Electric Vehicles in Colorado
This memorandum provides an overview of electric vehicles, including vehicle electrification policies, electric vehicles in Colorado, recent Colorado legislation, and future considerations.
Issue Briefs
Colorado Gaming Tax Revenue and Distributions (19-17)
In 1990, Colorado voters passed a constitutional amendment allowing limited gaming only in the cities of Central City, Black Hawk, and Cripple Creek. Limited gaming is defined as “the use of slot machines and the card games of blackjack and poker, each game having a maximum single bet of five...
Issue Briefs
Overview of Minimum Wage Laws (19-18)
Federal law requires employers to pay their employees a minimum hourly wage. States are allowed to set different pay standards than the federal minimum wage requirement; however, if the state and federal law differ, such as in Colorado, the higher wage prevails. This issue brief...
Staff Publications
Water Resources Review Committee Summary Report
Summary Report for the Water Resources Review Committee to the Legislative Council.
Staff Publications
Zero Waste and Recycling Interim Study Committee Summary Report
Summary report for the Zero Waste and Recycling Interim Study Committee.
Staff Publications
Pension Reform Commission Summary Report
Summary report for the Pension Review Commission.