First Regular Session | 72nd General Assembly
Colorado General AssemblyThis memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate...
During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services.
During the 2019 legislative session, the General Assembly considered a variety of issues related to energy efficiency, renewable energy, public utilities
...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,...
Report No. 2019-TE11
Report No. 2019-TE12
Report No. 2019-TE13
Report No. 2019-TE8
Report No. 2019-TE9
Report No. 2019-TE10
This memorandum presents the 2019 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment and College Opportunity Fund (COF) FTE enrollment for the...
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2015. No refunds were required for unlisted years, including 1993 through 1996, 2016, and 2017.
This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.
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,...
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.
Report No. 2019-TE7
Report No. 2019-TE6
Report No. 2019-TE3
Report No. 2019-TE4
Report No. 2019-TE5
Report No. 2019-TE2
Report No. 2019-TE1
This document provides a summary of the most frequently used court filing fees, surcharges, and costs.
This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.