Tax Expenditure Evaluation
Unauthorized Insurance Premium Tax Expenditures
Report No. 2020-TE1
Displaying 226 - 240 of 386
Tax Expenditure Evaluation
Rural Jump-Start Tax Expenditures
Report No. 2020-TE2
Note: A more recent evaluation was issued in February 2025. Click HERE to access the February 2025 report.
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
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
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.
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,...
Staff Publications
Broadband Internet Service Programs in Colorado
This memorandum provides an overview of broadband internet service programs in Colorado, including the Colorado High Cost Support Mechanism; state grant programs and other state programs; the ability of local governments to provide broadband; and related recent legislation.This memorandum...
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
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...