This 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.  

Report No. 2019-TE16

Report No. 2019-TE18

Report No. 2019-TE20

Report No. 2019-TE22

Report No. 2019-TE24

Report No. 2019-TE26

The Appropriations Report summarizes the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.

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...

The purpose of this booklet is to help readers understand how Colorado finances its public elementary and secondary schools. The major focus of this booklet is an explanation of the funding formula included in the Public School Finance Act of 1994, including amendments made to the act in 2015....