Tax Expenditure Evaluation Interim Study Committee Summary Report.  

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...

This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2017‑18 state fiscal years and preliminary numbers for the 2018‑19 and 2019‑20 state fiscal years.  It also reflects the actions of the General Assembly and Governor in spending...

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...

Report No. 2019-TE27

Report No. 2019-TE29

During the 2019 legislative session, the General Assembly considered measures related to higher education.  Specifically, the measures concern student loans and financial aid, college and career access and readiness, teacher preparation and retention, and the administration and governance of...

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