Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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,...

Colorado’s population reached nearly 5.8 million according to the 2020 census, a 14.8 percent increase from 2010. For those joining the influx of new people moving to the Centennial State, this issue brief outlines best practices for establishing residency, applying for state...

This memorandum is intended for use by policymakers, legislative drafters, and budget analysts to understand the different funding mechanisms that may be used in legislation. It describes how different funding mechanisms in legislation impact the state budget and how they are shown in fiscal...

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 some cases,...

This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions.

The attached document provides a summary of major legislation considered by the General Assembly pertaining to taxes and fiscal policy.

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. 

In 2018, the General Assembly considered bills regulating simulated gaming devices and slot machines, as well as funding for communities affected by gaming.

The recently renamed Water Resources and Agriculture Review Committee (WRARC) was created to contribute to and monitor the conservation, use, development, and financing of Colorado's water resources and agriculture for the general welfare of the state (Section 37‑98‑102, C.R.S.). In 2022, the...

The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly.  This narrative describes all of the proposed budget changes statewide, by department, and by program, and provides...

Focus Colorado presents forecasts for the economy and state government revenue through FY 2023-24. 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,...