Fiscal Policy & Taxes
Tax Expenditure Evaluation: Deduction for Wages & Salaries Due to IRC 280C
Report No. 2019-TE8
Displaying 101 - 125 of 335 results
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Employee Retirement Plan Insurance Premium Tax Deduction
Report No. 2019-TE9
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts
Report No. 2019-TE10
Staff Publications
Impact of Final Residential Assessment Rate on Local Share
The final Residential Assessment Rate (RAR) Study released by the Division of Property Taxation (DPT) on April10, 2019,estimates anRARof 7.15 percent for property tax years 2019 and 2020. The General Assembly would have to pass a bill for this rate to become law. The anticipated assessed...
04/12/2019
Education & School Finance (Pre & K-12)
Fiscal Policy & Taxes
Local Government
State Revenue & Budget
Staff Publications
Higher Education Enrollment and Tuition Revenue Forecast
This memorandum presents the 2019 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment and College Opportunity Fund (COF) FTE enrollment for the...
Fiscal Policy & Taxes
Refund Mechanisms Used for Prior TABOR Surpluses
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2015. No refunds were required for unlisted years, including 1993 through 1996, 2016, and 2017.
Staff Publications
History of TABOR Refund Mechanisms
This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.
Budget Related Publications
Forecast March 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,...
Summary of Major Legislation
Summary of Higher Education Legislation (2018)
During the 2018 legislative session, the Colorado General Assembly considered measures related to higher education. Specifically, the legislature considered measures regarding the transfer of credit, student admissions, teacher preparatory programs, and military experience and workforce...
Fiscal Policy & Taxes
Tax Expenditure Evaluation Schedule (January 2019)
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Rural & Frontier Healthcare Preceptor Credit
Report No. 2019-TE1
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Fraternal Society Exemption
Report No. 2019-TE2
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Insurance Premium Tax Expenditures
Report No. 2019-TE3
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Agricultural Inputs
Report No. 2019-TE4
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Child Care Expense Credit & Low-Income Child Care Expense Credit
Report No. 2019-TE5
Fiscal Policy & Taxes
Tax Expenditure Evaluation: On-Demand Aircraft Used Outside the State Sales Tax Exemption
Report No. 2019-TE6
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Historic Property Preservation Tax Credit
Report No. 2019-TE7
Other
Filing Fees, Surcharges, and Costs in Colorado State Courts, Colorado Judicial Branch
This document provides a summary of the most frequently used court filing fees, surcharges, and costs.
Summary of Major Legislation
Summary of School Finance Legislation (2019)
During the 2018 legislative session, the General Assembly considered measures related to public school funding in Colorado. Specifically, the legislature considered bills pertaining to kindergarten through twelfth grade (K-12) school funding, tax credits and deductions, grant programs, school...
01/10/2019
Education & School Finance (Pre & K-12)
General Assembly
State Revenue & Budget
Summary of Major Legislation
Summary of K-12 Education Legislation (2019)
During the 2018 legislative session, the General Assembly considered measures related to kindergarten through twelfth grade (K-12) education in Colorado. Specifically, the legislature considered bills pertaining to early childhood education, school safety, workforce readiness programs in schools...
Final/Annual Reports
Interim Committee on School Finance Final Report
The Legislative Interim Committee on School Finance was created to study issues related to school funding and to consider alternative school finance funding formulas during the 2017 and 2018 interims.
Staff Publications
Overview of the Colorado Public Employees' Retirement Association and Changes Made by Senate Bill 18-200
This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.
01/07/2019
Financial Services & Commerce
Fiscal Policy & Taxes
Labor & Employment
State Government
State Revenue & Budget
Budget Related Publications
Economic Outlook Presentation December 2019
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
Staff Publications
Local Government Handbook (2018)
This handbook is intended to serve as a resource guide on the role and responsibilities of local governments, including counties, municipalities, special districts, and school districts.
Budget Related Publications
Forecast December 2018
Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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,...