Tax Expenditure Evaluation
Medical Supplies Sales Tax Exemptions
Report No. 2020-TE10
Displaying 376 - 400 of 675 results
Tax Expenditure Evaluation
Exemption for Alcohol Produced by Individuals for Personal Use
Report No. 2020-TE11
Tax Expenditure Evaluation
Income Tax Credit for Employer 529 Contributions
Report No. 2020-TE12
Tax Expenditure Evaluation
Excise Tax Exemption for Alcoholic Beverages Originating Outside the U.S.
Report No. 2020-TE13
Tax Expenditure Evaluation
Leases of Tangible Personal Property for 3 Years or Less Exemption
Report No. 2020-TE14
Issue Briefs
Minors' Medical Records and Consent to Care (22-10)
This issue brief provides an overview of minors’ rights to deny others access to medical records under the federal Health Insurance Portability and Accountability Act of 1996 (HIPAA) and Colorado state law. It also discusses state law pertaining to the ability of minors to consent to...
Summary of Major Legislation
Capital Construction 2017 Legislation
During the 2017 legislative session, the General Assembly considered a number of bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC).
Budget Related Publications
Forecast Update May 2020
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,...
Issue Briefs
1332 State Innovation Waivers (20-15)
This issue brief discusses recent federal guidance related to 1332 state innovation waivers, the required criteria that must be met for approval of a waiver, the components of federal law that can be waived, the application process for a waiver, the monitoring and review process for an...
Budget Related Publications
Forecast June 2020
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
Corporate Condemnation Capital Gains Income Tax Deduction
Report No. 2020-TE15
Tax Expenditure Evaluation
Oil and Gas Severance Tax Deduction for Transportation Costs & Oil and Gas Severance Tax Deduction for Manufacturing and Processing Costs
Report No. 2020-TE16
Tax Expenditure Evaluation
State-Employed Chaplains Housing Allowance
Report No. 2020-TE17
Tax Expenditure Evaluation
Commercial Trucks and Trailers Licensed Out-of-State and Nonresident Motor Vehicle Exemptions
Report No. 2020-TE18
Tax Expenditure Evaluation
Oil Shale Tax Expenditures
Report No. 2020-TE19
Tax Expenditure Evaluation
Alternative Income Tax
Report No. 2020-TE20
Tax Expenditure Evaluation
Complimentary Marketing Property to Out-of-State Vendees Exemptions
Report No. 2020-TE21
Tax Expenditure Evaluation
Oil and Gas Severance Tax Stripper Well Exemption
Report No. 2020-TE22
Tax Expenditure Evaluation
Annuities Exemption
Report No. 2020-TE23
Tax Expenditure Evaluation
Oil and Gas Severance Tax Ad Valorem Credit
Report No. 2020-TE24
Tax Expenditure Evaluation
Short-Term Testing of Property for Use in Out-of-State Manufacturing Exemption
Report No. 2020-TE25
Staff Publications
Fiscal Impacts of the Gallagher Amendment
In 1982, voters approved a constitutional measure governing property taxes, including a provision known as the Gallagher Amendment (Gallagher). Gallagher sought to protect homeowners from rising property taxes by maintaining a relatively constant ratio of residential and nonresidential property...
Budget Related Publications
Economic Indicators Update
This memorandum provides a summary of leading economic indicators to inform the General Assembly of the current state of the Colorado and U.S. economies. Available data through December suggest that the pace of recovery remained subdued or even reversed course in recent months as coronavirus...
02/03/2021
Business & Economic Development
Fiscal Policy & Taxes
State Revenue & Budget
Budget Related Publications
Appropriations Report Fiscal Year 2020-21
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...
Summary of Major Legislation
Summary of Public Health Legislation (2020)
During the 2020 session, the General Assembly considered bills related to immunizations, food safety, chemical and consumer safety, substance use disorders, and paid sick leave.