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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

Home Rule Governance in Colorado (20-16)

This issue brief outlines home rule governance for municipalities and counties, including the process for adopting a home rule charter and the powers that a home rule charter provides to local governments.

Publishing Agency:

Legislative Council Staff

Date:

06/01/2020

Subjects:

Local Government

State Government

Issue Briefs

1332 State Innovation Waivers (20-15)

This issue brief discusses recent federal guidance related to 1332 state innovation waivers, the required criteria that must be met for approval of a waiver, the components of federal law that can be waived, the application process for a waiver, the monitoring and review process for an...

Publishing Agency:

Legislative Council Staff

Date:

05/13/2020

Subjects:

Health Care & Health Insurance

State Government

Budget Related Publications

Forecast Update May 2020

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,...

Publishing Agency:

Legislative Council Staff

Date:

05/12/2020

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Summary of Major Legislation

Summary of State Government Legislation (2019)

During the 2019 legislative session, the General Assembly considered measures related to its own operations, federal relations, state employees and retirement plans, state agencies and procurement, open records and meetings, and notarization and recording.

Publishing Agency:

Legislative Council Staff

Date:

05/01/2020

Subject:

State Government

Issue Briefs

Unemployment Insurance and Economic Downturns (20-13)

This issue brief provides an overview of the Colorado unemployment insurance (UI) program, including UI benefits, funding, and solvency in the context of recent economic downturns.

Publishing Agency:

Legislative Council Staff

Date:

04/22/2020

Subjects:

Business & Economic Development

Labor & Employment

State Government

Staff Publications

Air Pollution Regulation in Colorado

This memorandum provides an overview of the history of the Clean Air Act, describes common air pollutants and their health impacts, describes Colorado’s air quality concerns and state programs, and lists recently proposed legislation, which aims to improve air quality.

Publishing Agency:

Legislative Council Staff

Date:

04/21/2020

Subjects:

Energy

Natural Resources & Environment

Tax Expenditure Evaluation

Exemption for Alcohol Produced by Individuals for Personal Use

Report No. 2020-TE11

Publishing Agency:

Office of the State Auditor

Date:

04/15/2020

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Income Tax Credit for Employer 529 Contributions

Report No. 2020-TE12

Publishing Agency:

Office of the State Auditor

Date:

04/15/2020

Subjects:

Fiscal Policy & Taxes

Higher Education

Tax Expenditure Evaluation

Excise Tax Exemption for Alcoholic Beverages Originating Outside the U.S.

Report No. 2020-TE13

Publishing Agency:

Office of the State Auditor

Date:

04/15/2020

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Leases of Tangible Personal Property for 3 Years or Less Exemption

Report No. 2020-TE14

Publishing Agency:

Office of the State Auditor

Date:

04/15/2020

Subject:

Fiscal Policy & Taxes

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