Tax Expenditure Evaluation
Structural Cigarette and Tobacco Products Excise Tax Expenditures
Report No. 2020-TE5
Displaying 176 - 200 of 412 results
Tax Expenditure Evaluation
Cigarette Excise Tax Stamp Discount and Tobacco Products Excise Tax Vendor Allowance
Report No. 2020-TE6
Staff Publications
Dynamic Modeling
A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in...
01/15/2020
Business & Economic Development
Fiscal Policy & Taxes
General Assembly
State Revenue & Budget
Issue Briefs
2019 Temporary Income Tax Rate Reduction (20-02)
When Colorado taxpayers file their 2019 income taxes, they will pay tax at a rate of 4.50 percent, rather than the state’s usual 4.63 percent rate. The rate reduction affects state income tax payments by all taxpayers, including individuals, corporations, non-corporate businesses, and other...
Final/Annual Reports
2019 Tax Expenditure Evaluation Interim Study Committee Final Report
Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.
Issue Briefs
The Specific Ownership Tax (20-01)
In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.
Final/Annual Reports
School Safety Committee 2019 Final Report
Final report to the Colorado General Assembly by the School Safety Committee. This committee was created by a resolution adopted by the Executive Committee of the Legislative Council during the 2019 legislative interim. The purpose of this committee was to study how violence at, and threats of...
Budget Related Publications
Forecast December 2019
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,...
Final/Annual Reports
Early Childhood and School Readiness 2019 Final Report
Final report to the Colorado General Assembly by the Early Childhood and School Readiness Legislative Commission. The purpose of this commission is to study issues related to early childhood and school readiness in order to improve the state’s early childhood policies.
Staff Publications
Marijuana Revenue in the State Budget
This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.
Staff Publications
School Safety Committee Summary Report
Summary Report for the School Safety Committee to the Legislative Council.
Staff Publications
Tax Expenditure Evaluation Interim Study Committee Summary Report
Tax Expenditure Evaluation Interim Study Committee Summary Report.
Final/Annual Reports
Sales and Use Tax Simplification Task Force 2019 Final Report
Final Report to the Colorado General Assembly by the Sales and Use Tax Task Force.
Issue Briefs
Colorado Gaming Tax Revenue and Distributions (19-17)
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...
Staff Publications
Financing Public Schools FY 2019-20
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
Issue Briefs
Road Usage Charge Programs (19-14)
Transportation infrastructure in the United States is primarily funded through motor fuel (gas) taxes. Facing declining future revenues and increased construction costs, some states have begun to experiment with a new way of funding transportation: the road usage charge. This issue brief...
09/23/2019
Fiscal Policy & Taxes
State Revenue & Budget
Transportation & Motor Vehicles
Issue Briefs
The Colorado READ Act (19-13)
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...
Budget Related Publications
Forecast September 2019
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,...
Tax Expenditure Evaluation
Captive Insurance Premium Tax Exemptions
Report No. 2019-TE27
Tax Expenditure Evaluation
In-State Investment Pre-1959 Insurance Premium Tax Deduction
Report No. 2019-TE28
Tax Expenditure Evaluation
Surplus Lines Insurance Tax and Examination Fee Deduction
Report No. 2019-TE29
Tax Expenditure Evaluation
Tax Expenditures Compilation Report, September 2019
Report No. 2019-TE
Summary of Major Legislation
Summary of Higher Education Legislation (2019)
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...
Fiscal Policy & Taxes
Evaluating Tax Expenditure Legislation
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...