Issue Briefs
The Sale and Use of Fireworks in Colorado (2014)
This issue brief examines Colorado's fireworks law, including the ability of cities and counties to regulate fireworks.
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Issue Briefs
Child Support Enforcement (2014)
Child support is a required payment made by a parent for the financial benefit of a child after a divorce or other dissolution of a relationship. This issue brief summarizes how child support orders are issued, details elements of child support enforcement units and various child support...
Staff Publications
Business Personal Property Tax
This memorandum provides background information on the structure of the business personal property tax and the estimated fiscal impact of eliminating the tax. The first section of the memorandum describes the business personal property tax base, authorized exemptions, filing procedures, and the...
Summary of Major Legislation
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.
Budget Related Publications
Forecast March 2014
Focus Colorado presents forecasts for the economy and state government revenue through FY 2015-16. 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,...
Issue Briefs
Innovative Motor Vehicle Income Tax Credit (2014)
The state innovative motor vehicle income tax credit is intended to reduce the cost of alternative fuel vehicles and incentivize their purchase. This issue brief describes the tax credit, most recently addressed in House Bill 13-1247, and provides information on how its value is calculated.
Fiscal Policy & Taxes
Colorado Tax Profile and Expenditure Report (2014)
The Office of Research and Analysis at Colorado Department of Revenue prepares, every odd-numbered year, a tax profile and expenditure report for the state as required by §39-21-303, C.R.S. This report is to include information identifying and describing tax expenditures administered by the...
Issue Briefs
Civil Union (2013)
In the 2013 legislative session, the General Assembly enacted Senate Bill 13-011, the Colorado Civil Union Act. This issue brief summarizes the provisions of the act and discusses other states' laws concerning same-sex marriage and civil unions. A brief explanation of two same-sex marriage cases...
Fiscal Policy & Taxes
Colorado Tax Profile and Expenditure Report (2012)
The Office of Research and Analysis at Colorado Department of Revenue prepares, every odd-numbered year, a tax profile and expenditure report for the state as required by §39-21-303, C.R.S. This report is to include information identifying and describing tax expenditures administered by the...
Budget Related Publications
Summary of 2009 School Finance Bill, SB09-256
Senate Bill 09-256 amends the Public School Finance Act of 1994 to provide funding for school districts for the 2009-10 budget year. Senate Bill 09-259, the "Long Bill," appropriates most of the money distributed to school districts. Highlights of funding provided to school districts by the two...
Issue Briefs
Colorado Public Employees Retirement Association Reform Legislation
This issue brief provides a brief description of the Colorado Public Employees Retirement Association (PERA) and summarizes key provisions of Senate Bill 06-235, which modifies PERA's board of directors and attempts to improve its financial situation. Overall, the bill increases the flow of...
Other
Colorado Tax Profile and Expenditure Report 2001 (2004)
The Office of Research and Analysis at Colorado Department of Revenue prepares, every odd-numbered year, a tax profile and expenditure report for the state as required by §39-21-303, C.R.S. This report is to include information identifying and describing tax expenditures administered by the...