Second Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2023-TE15
Report No. 2022-TE11
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
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...
Report No. 2022-TE38
Report No. 2022-TE8
Report No. 2020-TE7
This memorandum describes the process for designating Colorado Enterprise Zones and Enhanced Rural Enterprise Zones, the tax expenditures available for investing in designated enterprise zone areas, and the administration and certification process of enterprise zones tax credits.
The relationship between social media use and adolescent mental health has prompted a rise in regulatory policy across the nation and in Colorado. This memorandum examines social media use and adolescent health outcomes, the predominant policy frameworks in this domain, and federal and state...
The U.S. federal government holds exclusive authority to regulate immigration, including who may enter the country and under what conditions. Nevertheless, states can enact laws that impact immigrants and influence the enforcement of federal immigration laws, provided that these state laws do...
During the 2024 legislative session, the General Assembly considered bills concerning state government, including addressing topics related to elected officials, state agencies, the Colorado Open Records Act, and accessibility. Additionally, the General Assembly considered legislation addressing...
During the 2024 legislative session, the General Assembly passed several business‑related measures including regulatory changes, consumer protections, and economic development.
This memorandum provides background information on Colorado’s business personal property tax. Personal property includes machinery, equipment, and other goods used to operate a business that are not part of a building or structure and its fixtures. For the purposes of this memo, business...
A homeowner association (HOA) must obtain insurance to cover common elements such as physical property and liability. Unit owners within an HOA also purchase insurance to cover the homeowners’ private property, parts of the unit not covered by the HOA’s policy, and liability. This issue brief...
Report No. 2024-TE8
This issue brief provides an overview of federal and state laws related to gender pay equity and a summary of past legislative efforts by the Colorado General Assembly on the topic.