Effective Severance Tax Rates on Oil and Gas
This memorandum provides information concerning Colorado’s severance tax structure and estimated effective severance tax rates, along with a comparison of effective rates for eight other western oil and gas producing states from 2017 to 2021.
Overview of Ground-Level Ozone in Colorado
This memorandum focuses on ground-level ozone, the harmful air pollutant that is the main ingredient of “smog.” Ground-level ozone significantly impacts the health of Coloradans and the environment. It is also important to note that ground-level ozone differs from “good” ozone, or stratospheric...
Summary of 2023 Health and Insurance Legislation
Many bills were introduced this year addressing health care and the insurance industry in Colorado. Recurring topics this session including reproductive health care, hospital and facility policies, prescription drugs, and consumer protections.
2023 Senate Calendar
2023 House Calendar
2023 Jail Standards Commission Final Report
As outlined in...
Open Records Policy & Requests (Colorado Open Records Act - CORA)
Funding Mechanisms and Fiscal Notes
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...
Residential Energy Storage Credit Memo
Film Incentive Tax Credit Memo
Alternative Transportation Options Credit for Employers Memo
Adding Benefits Under Medicaid (2023)
Medicaid is a joint federal and state program that provides health benefits and services to Coloradans who meet eligibility requirements. Each state administers its own Medicaid program, and the federal Centers for Medicare and Medicaid Services (CMS) set standards for the program to receive...
Fraternal Society Exemption
Report No. 2019-TE2
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
Excise Tax for Unsalable Alcoholic Beverages
Report No. 2019-TE25
Note: A more recent evaluation was issued in November 2023. Click HERE to access the...
Credit for Unsalable Alcohol
Report No. 2023-TE16
Contaminated Land Redevelopment Credit
Report No. 2023-TE15
Contaminated Land Redevelopment Credit
Report No. 2022-TE11
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
Fraternal Society Exemption
Report No. 2023-TE17
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 some cases,...
2024 Fiscal Note Common Policies
This memorandum describes the common policies for submitting a response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2023 legislative interim and the 2024 legislative session, and in any special session...
Financing Public Schools for FY 2023-24
This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions.
Demographic Notes Overview
Pursuant to House Bill 19-1184, Legislative Council Staff will prepare demographic notes for up to 20 bills each session. This memorandum provides an overview of the demographic note process, including the process for requesting a demographic note, the content of a demographic note, and...
LAW SUMMARY: Security Deposit Returns to Renters
2023B Digest of Bills
The Office of Legislative Legal Services prepares the Digest of Bills and Concurrent Resolutions as required under section 2-3-504, C.R.S. The Digest consists of summaries of all bills and concurrent resolutions enacted by the Seventy-fourth General Assembly at its First Extraordinary Session...