Tax Expenditure Evaluation
Corporate Condemnation Capital Gains Income Tax Deduction
Report No. 2020-TE15
Displaying 151 - 175 of 407 results
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,...
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 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,...
Staff Publications
Division of Insurance Changes in Response to COVID-19
This memorandum provides an overview of temporary changes the Colorado Division of Insurance (DOI) implemented in response to the spread of COVID-19 and associated declaration of a disaster emergency by Governor Polis on March 11, 2020. The DOI in the Department of Regulatory Agencies regulates...
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
Tax Expenditure Evaluation
Medical Supplies Sales Tax Exemptions
Report No. 2020-TE10
Staff Publications
Expansion of Telehealth Services in Response to COVID-19
This memorandum provides an overview of how the spread of the coronavirus and associated disease (COVID-19) has prompted insurers, federal and state health organizations, and behavioral and mental health organizations to adopt policies that support and encourage the use of telehealth. ...
Budget Related Publications
Forecast March 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,...
Staff Publications
Colorado Health Insurance Mandates
This memorandum provides information on Colorado's mandated health insurance benefits. Table 1, Colorado Health Insurance Mandates, provides a description of current state laws governing insurance benefits. The mandates are listed in the table alphabetically.
Please note that state laws...
Staff Publications
Health Care Resource Book (2020)
The Legislative Council Staff's Health Care Resource Book is intended to serve as a reference guide for information on some of Colorado's major health care issues and programs. The book is divided into two sections.
The first section covers health care spending; private health insurance...
Fiscal Policy & Taxes
Effective Tax Rates on Oil and Natural Gas
This memorandum provides information concerning severance taxes in Colorado and eight other western states. The memo provides detailed information on Colorado’s severance tax structure, including estimates for the current value of the ad valorem tax credit and the stripper well exemption. ...
02/19/2020
Fiscal Policy & Taxes
Natural Resources & Environment
State Revenue & Budget
Staff Publications
Property Taxes on Oil and Natural Gas Property
This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
01/31/2020
Fiscal Policy & Taxes
Natural Resources & Environment
State Revenue & Budget
Tax Expenditure Evaluation
Regional Home Office Insurance Premium Tax Rate Deduction
Report No. 2020-TE7
01/21/2020
Business & Economic Development
Fiscal Policy & Taxes
Insurance
Labor & Employment
Tax Expenditure Evaluation
Gasoline and Special Fuel & Dyed Diesel Sales Tax Exemptions
Report No. 2020-TE8
Tax Expenditure Evaluation
Enterprise Zones Tax Expenditures
Report No. 2020-TE9
01/21/2020
Agriculture
Business & Economic Development
Energy
Fiscal Policy & Taxes
Health Care & Health Insurance
Transportation & Motor Vehicles
Tax Expenditure Evaluation
Unauthorized Insurance Premium Tax Expenditures
Report No. 2020-TE1
Tax Expenditure Evaluation
Rural Jump-Start Tax Expenditures
Report No. 2020-TE2
Tax Expenditure Evaluation
Enterprise Zone Refundable Renewable Energy Investment Tax Credit
Report No. 2020-TE3
01/21/2020
Business & Economic Development
Energy
Fiscal Policy & Taxes
Natural Resources & Environment
Tax Expenditure Evaluation
Wood From Trees Killed by or Infested by Certain Beetles Sales Tax Exemption
Report No. 2020-TE4
Tax Expenditure Evaluation
Structural Cigarette and Tobacco Products Excise Tax Expenditures
Report No. 2020-TE5
Tax Expenditure Evaluation
Cigarette Excise Tax Stamp Discount and Tobacco Products Excise Tax Vendor Allowance
Report No. 2020-TE6