Tax Expenditure Evaluation
Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit
Report No. 2018-TE4
Displaying 251 - 275 of 389 results
Tax Expenditure Evaluation
Credit for Taxes Paid to Other States
Report No. 2018-TE5
Tax Expenditure Evaluation
Occasional Sale of Liquor by Public Auction Exemption
Report No. 2018-TE6
Tax Expenditure Evaluation
Sacramental Wines Excise Tax Exemption
Report No. 2018-TE7
Tax Expenditure Evaluation
Long-Term Lodging Exemption
Report No. 2018-TE8
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Tax Expenditure Evaluation
Newsprint and Printer's Ink & Newspapers Exemptions
Report No. 2018-TE9
Tax Expenditure Evaluation
Sales to Charitable Organizations Exemption
Report No. 2018-TE10
Tax Expenditure Evaluation
Sales to Residents of Bordering States Exemption
Report No. 2018-TE11
Tax Expenditure Evaluation
Wholesales Sales Tax Exemption
Report No. 2018-TE12
Tax Expenditure Evaluation
Biogas Production Components Sales Tax Exemption
Report No. 2018-TE13
Summary of Major Legislation
Summary of 2018 Taxes Legislation
The General Assembly considered bills that modified the responsibilities of the Colorado Department of Revenue (DOR), clarified taxing requirements, and made changes to the tax remittance process.
Summary of Major Legislation
Summary of Capital Construction Legislation (2018)
During the 2018 legislative session, the General Assembly considered a number of bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC).
Summary of Major Legislation
Summary of State Government Legislation (2018)
During the 2018 legislative session, the General Assembly considered measures related to state agencies and employees, boards and commissions, the Colorado Public Employees’ Retirement Association, the General Assembly, the Colorado Open Records Act, and firearms.
Issue Briefs
Certificates of Participation (18-09)
In lieu of issuing bonds, or using another form of long-term debt, the state often uses a form of lease-purchase agreement called certificates of participation (COPs) to finance the construction of its new facilities. A certificate refers to an investor's proportionate interest in the state's...
Staff Publications
Legislative Request for Interim Study Committee
Budget Related Publications
Forecast June 2018
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,...
Fiscal Policy & Taxes
Federal Tax Legislation Interested Persons Memo
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...
Summary of Major Legislation
Summary of Taxes Legislation (2017)
The Colorado General Assembly considered a number of bills during the 2017 legislative session regarding the administration of taxes, and state taxes and tax programs.
Staff Publications
State Employee Payroll Schedule
This memorandum addresses questions around recent announcements and consideration of changes to the state employee payroll schedule. Legislative Council Staff has received inquiries regarding the timing and amount of state employee payroll during the months of July and August 2018 as a result...
Budget Related Publications
2018 Capital Construction Projects Included in Introduced Long Bill
This memorandum summarizes the capital construction, controlled maintenance, and capital information technology (IT) project recommendations made by the Capital Development Committee and the Joint Technology Committee for FY 2018-19. It also describes the Joint Budget Committee action with...
Budget Related Publications
Economic Outlook Presentation March 2018
Economic Outlook for the U.S. and Colorado
The ongoing expansion in the U.S. economy is fueld by consumer contributions.
Budget Related Publications
Forecast March 2018
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
Effective Severance Tax Rates on Oil and 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 valorum tax credit and the stripper well exemption....
Fiscal Policy & Taxes
Colorado State Budget Process
Colorado State Budgeting Process Information Graphic
Budget Related Publications
Forecast December 2017
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,...