This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.
Summary Report for the School Safety Committee to the Legislative Council.
Tax Expenditure Evaluation Interim Study Committee Summary Report.
Final Report for the Sales and Use Tax Task Force.
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 issue brief provides an overview of state laws related to state-sponsored retirement plans, retirement plan marketplaces, and multiple employer retirement plans for private sector workers. The brief also includes a discussion of related federal laws and Congressional activity.
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...
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
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...
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-TE27
Report No. 2019-TE28
Report No. 2019-TE29
Report No. 2019-TE
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...
Laws passed during the 2019 session related to local government addressed a number of topics. This summary provides an overview of legislation concerning safety, county operations, special districts, property rights, business owners, and emergency service providers.
During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services.
Report No. 2019-TE15
Report No. 2019-TE16
Report No. 2019-TE17
Report No. 2019-TE18
Report No. 2019-TE19