First Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2018-TE4
The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor. The committee is also charged with oversight of the Task...
The Sales and Use Tax Simplification Task Force (task force) was originally created in 2017 pursuant to House Bill 17-1216. In its original form, the task force was scheduled to be repealed in 2020. However,...
The opioid epidemic, the COVID-19 pandemic, and the rise of homelessness strained Colorado’s behavioral health system. This memorandum covers the actions the Colorado General Assembly has taken to strengthen Colorado’s behavioral health care system, including creating the Behavioral Health...
The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor. The committee is also charged with oversight of the Task...
The quality of child care is a key concern for parents and policymakers. Child care allows parents to remain in the workforce and contributes to a child’s development. This issue brief provides an overview of the financial assistance available to families needing child care, briefly...
The Colorado Department of Early Childhood (CDEC), Colorado’s newest state department, began operations in July 2022 to provide a range of programs and services that support young children, families, and the professionals that serve them. This issue brief provides an overview of the...
The health care system frequently distinguishes between physical and behavioral health. Physical health refers to the condition of the body. Behavioral health refers to the condition of cognitive processing systems. Behavioral health services include, among others: individual and group therapy...
The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save. Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters...
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2020-21 state fiscal years and preliminary numbers for the 2021‑22 and 2022-23 state fiscal years. It also reflects the actions of the General Assembly and Governor in spending...
This memorandum highlights regional and sectoral differences in Colorado’s labor market and employment recovery from the pandemic‑induced recession, including in labor force, job openings, and employment.