This memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions.

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 income tax credit, most recently modified by House Bill 16-1332, and provides information on the fixed income...

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...

Approximately one-third of new students entering Colorado’s public four-year institutions of higher education are transfer students from another school.  This issue brief provides an overview of credit transfers between public institutions of higher education in Colorado, including the...

During the 2017 legislative session, the General Assembly considered measures recommended by an interim committee studying marijuana and measures related to taxes, the gray market, business licensing, the Governor’s Office of Marijuana Coordination, crimes, and private consumption clubs.

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,...

The passage of the federal Tax Cuts and Jobs Act (TCJA) is expected to increase Colorado’s state income tax revenue beginning in FY 2017-18 through at least FY 2026-27.  Revenue impact estimates are currently unchanged from those published in the December 2017 Legislative Council Staff forecast...