Effective Severance Tax Rates on Oil and Gas
This memorandum provides information concerning Colorado’s severance tax structure and estimated effective severance tax rates, along with a comparison of effective rates for eight other western oil and gas producing states from 2017 to 2021.
Overview of Ground-Level Ozone in Colorado
This memorandum focuses on ground-level ozone, the harmful air pollutant that is the main ingredient of “smog.” Ground-level ozone significantly impacts the health of Coloradans and the environment. It is also important to note that ground-level ozone differs from “good” ozone, or stratospheric...
Residential Energy Storage Credit Memo
Film Incentive Tax Credit Memo
Alternative Transportation Options Credit for Employers Memo
Fraternal Society Exemption
Report No. 2019-TE2
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
Excise Tax for Unsalable Alcoholic Beverages
Report No. 2019-TE25
Note: A more recent evaluation was issued in November 2023. Click HERE to access the...
Credit for Unsalable Alcohol
Report No. 2023-TE16
Contaminated Land Redevelopment Credit
Report No. 2023-TE15
Contaminated Land Redevelopment Credit
Report No. 2022-TE11
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
Fraternal Society Exemption
Report No. 2023-TE17
Summary of Energy Legislation (2018)
During the 2018 legislative session, the General Assembly considered measures concerning the Colorado Energy Office, oil and natural gas regulations, and energy storage systems.
Summary of Energy Legislation (2014)
The General Assembly considered a variety of energy-related legislation during the 2014 session. The bills focused on changes to the renewable electricity standard, the Colorado Energy Research Authority, and enterprise zone investment tax credits.
Summary of Energy Legislation (2019)
During the 2019 legislative session, the General Assembly considered a variety of issues related to energy efficiency, renewable energy, public utilities
...Summary of 2021 Energy Legislation
During the 2021 legislative session, the General Assembly considered several energy‑related measures. These bills addressed the Public Utilities Commission’s operations, the Colorado Energy Office’s funding, renewable energy, electricity generation, transmission and use, and oil and gas.
Summary of Tax and Finance Legislation (2014)
The attached document provides a summary of major legislation considered by the General Assembly pertaining to taxes and fiscal policy.
Summary of Tax and Finance Legislation (2017)
The Colorado General Assembly considered a number of bills during the 2017 legislative session regarding the administration of taxes, and state taxes and tax programs.
Summary of 2018 Fiscal Policy and Taxes Legislation
The General Assembly considered bills that modified the responsibilities of the Colorado Department of Revenue (DOR), clarified taxing requirements, and made changes to the tax remittance process.
Summary of 2019 Fiscal Policy and Taxes Legislation
During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services.
Economic Outlook Presentation December 2023
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
Organ Donor Employer Credit
Report No. 2023-TE18
Statutory Reports Sent to Joint Business Committee
This memorandum provides an overview of all the statutory reports that are required to be sent to members of the Joint Business Committee in FY 2023‑24. Most of the reports can be found in the Required Reports Database...
Child Care Expenses Income Tax Credits
Report No. 2023-TE19
Child Care Expense Credit & Low-Income Child Care Expense Credit
Report No. 2019-TE5
Note: A more recent evaluation was issued in December 2023. Click HERE to access the December 2023 report.