First Regular Session | 72nd General Assembly
Colorado General AssemblyThis 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...
During the 2019 legislative session, the General Assembly considered transportation funding, policies of the Colorado Department of Transportation and the Public Utilities Commission, [motor vehicles, and other modes of transportation.] An overview of Colorado’s transportation system can be...
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...
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.
The Budget in Brief is a condensed summary of 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.
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,...
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...
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, and...
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.
The Long Bill Narrative, which is the annual appropriations act, is prepared by staff to explain funding decisions recommended by the JBC to the rest of the General Assembly. This document is a companion document to the actual Long Bill. The narrative outlines budget changes based on the...
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,...
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with other legislative considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy, in order to create a budget. The Colorado...
The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly. This narrative describes all of the proposed budget changes statewide, by department, and by program, and provides...
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2018, the state received $177.3 million, including a one‑time payment of $113.3 million pursuant to the Nonparticipating Manufacturers Adjustment Settlement Agreement...
During the 2018 legislative session, the General Assembly considered measures related to public school funding in Colorado. Specifically, the legislature considered bills pertaining to kindergarten through twelfth grade (K-12) school funding, tax credits and deductions, grant programs, school...
The purpose of the CDC final report is to provide annual and historical information on the capital development process. The 2018 final report provides a complete summary of all capital construction and controlled maintenance appropriations during the 2018 session. A five-year history and three-...
Colorado's transportation system consists of the state highway system, county and municipal roads, mass transit, airports, railroads, and bicycle and pedestrian routes. The system is primarily managed by the Colorado Department of Transportation (CDOT). Cities, counties, transit authorities,...
This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
The purpose of the Joint Technology Committee (JTC) final report is to provide annual and historical information on the information technology (IT) capital budget request process. The 2018 final report provides a complete summary of all IT capital construction appropriations during the 2018...
This issue brief outlines state regulations for bicycle transportation. It details general safety regulations, the regulations for riding an electric bicycle, and regulations regarding safety stops.