Second Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2022-TE37
Report No. 2024-TE8
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...
This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR). From FY 1993-94 through FY 2023-24, over 30 state government entities had received enterprise status for at least...
The harmful effects of secondhand smoke and emissions from tobacco, marijuana, and electronic smoking devices continue to be an issue in Colorado. Since 1992, the U.S. Environmental Protection Agency (EPA) has classified secondhand tobacco smoke as a known cause of cancer.
Many pieces of legislation regarding health care and health insurance made their way through the 74th General Assembly. Most of the legislation fell into the following categories: removing barriers to treatment, and licensing requirements.
This handbook is designed to be a reference guide for legislators and the public on the topic of Colorado laws related to liquor licensing. It covers the three-tier regulatory structure; license and permit types; general licensing requirements; enforcement; taxes and fees; and recent legislation...
Health insurance is a method of paying or receiving reimbursement for health care costs from covered services. Health insurance companies spread the costs and risk of covered health care services across all members of a plan in exchange for premiums and other cost-sharing mechanisms, such as...
Addressing the substance use disorder epidemic and providing behavioral health resources to communities throughout Colorado were the two major behavioral health care themes that emerged during the Second Regular Session of the 74th General Assembly. Important behavioral health bills are...
Prior authorization—sometimes referred to as preauthorization or precertification—is a process by which an insurer reviews a request for health care services or drugs before consenting to cover the costs of the proposed treatment. Upon receiving a request, an insurer can approve or deny the...
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2023-24 state fiscal years and preliminary numbers for the 2024-25 state fiscal year. It also reflects the actions of the General Assembly and
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