Capital Gain Deductions
Subject
Fiscal Policy & Taxes
Agency
Agency
Published
07/15/2021
Report No. 2021-TE18
Agency NameToggle Agency Menu
Second Regular Session | 74th General Assembly
Colorado General AssemblyRelated Publications
Tax Expenditure Evaluation
Previously Taxed Income or Gain Deduction for C-Corporations
Report No. 2019-TE11
Tax Expenditure Evaluation
State Income Tax Refund Deductions
Report No. 2019-TE12
Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.
Tax Expenditure Evaluation
Tax-Exempt Organization Insurance Premium Tax Deduction
Report No. 2019-TE13
Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.
Tax Expenditure Evaluation
Deduction for Wages and Salaries Due to IRC 280C
Report No. 2019-TE8
Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.
Tax Expenditure Evaluation
Employee Retirement Plan Insurance Premium Tax Deduction
Report No. 2019-TE9
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
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,...
Tax Expenditure Evaluation
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.
Tax Expenditure Evaluation
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.