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Tax Expenditure Evaluation

Contaminated Land Redevelopment Credit

Subjects

Business & Economic Development

Fiscal Policy & Taxes

Natural Resources & Environment

State Government

Agency

Office of the State Auditor

Published

01/14/2022

Report No. 2022-TE11

Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.

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Issue Briefs

Smart Government Act

The State Measurement for Accountable, Responsive, and Transparent Government Act (SMART Act) was adopted in 2010 by House Bill 10-1119. This bill...

Publishing Agency:

Legislative Council Staff

Date:

12/19/2024

Subjects:

General Assembly

State Government

State Revenue & Budget

Session Related Publications

2025 Fiscal Note Staff Assignments by Subject Area

2025 Fiscal Note Staff Assignments by Subject Area.

Publishing Agency:

Legislative Council Staff

Date:

12/11/2024

Subjects:

State Government

State Revenue & Budget

Tax Expenditure Evaluation

Manufacturing Sales Tax Exemptions

Report No. 2024-TE8

Publishing Agency:

Office of the State Auditor

Date:

12/03/2024

Subjects:

Business & Economic Development

Energy

Fiscal Policy & Taxes

Staff Publications

Required Reporting on Greenhouse Gas Emissions Reports

Legislative Council Staff produces greenhouse gas emissions reports (GHG reports) that estimate the emissions impact of certain bills. Utilization of these reports has been low. The reports repeal following the 2025 session unless extended by legislation.

Publishing Agency:

Legislative Council Staff

Date:

11/27/2024

Subjects:

Energy

General Assembly

Natural Resources & Environment

Public Health

Transportation & Motor Vehicles

Issue Briefs

Overview of the Office of the Attorney General

The Attorney General is a statewide elected official who acts as the chief legal representative of the state and the chief executive officer of the Department of Law. The Attorney General and the Department of Law together are known as the Colorado Attorney General’s Office. This issue brief...

Publishing Agency:

Legislative Council Staff

Date:

11/25/2024

Subjects:

Courts & Judicial

State Government

Staff Publications

Regulatory Framework for Greenhouse Gas Emissions Reductions

Greenhouse gas emissions have been identified by the global scientific community as the major driver of climate change. Globally, countries are committing to reduce greenhouse gas emissions to combat the effects of climate change. This memorandum provides background on the policies and...

Publishing Agency:

Legislative Council Staff

Date:

11/21/2024

Subjects:

Energy

Natural Resources & Environment

Staff Publications

2025 Fiscal Note Staff Assignments by Subject Area

2025 Fiscal Note Staff Assignments by Subject Area.

Publishing Agency:

Legislative Council Staff

Date:

11/20/2024

Subjects:

State Government

State Revenue & Budget

Staff Publications

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...

Publishing Agency:

Legislative Council Staff

Date:

11/19/2024

Subjects:

General Assembly

State Government

State Revenue & Budget

Issue Briefs

Homeowner Associations and Property Insurance

A homeowner association (HOA) must obtain insurance to cover common elements such as physical property and liability. Unit owners within an HOA also purchase insurance to cover the homeowners’ private property, parts of the unit not covered by the HOA’s policy, and liability. This issue brief...

Publishing Agency:

Legislative Council Staff

Date:

11/15/2024

Subjects:

Business & Economic Development

Housing

Insurance

Staff Publications

Business Personal Property Tax

This memorandum provides background information on Colorado’s business personal property tax. Personal property includes machinery, equipment, and other goods used to operate a business that are not part of a building or structure and its fixtures. For the purposes of this memo, business...

Publishing Agency:

Legislative Council Staff

Date:

11/14/2024

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

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