First Regular Session | 75th General Assembly
Colorado General AssemblyReport No. 2022-TE33
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...
During the 2024 legislative session, the General Assembly passed several business‑related measures including regulatory changes, consumer protections, and economic development.
This issue brief provides an overview of federal and state laws related to gender pay equity and a summary of past legislative efforts by the Colorado General Assembly on the topic.
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
...While lease agreements are the primary legal contract between landlords and tenants, there are also federal, state, and local laws regulating this relationship. This memorandum provides a detailed overview of Colorado laws regulating residential lease agreements, as well as applicable federal...
Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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,...
The relationship between social media use and adolescent mental health has prompted a rise in regulatory policy across the nation and in Colorado. This memorandum examines social media use and adolescent health outcomes, the predominant policy frameworks in this domain, and federal and state...
This memorandum describes the process for designating Colorado Enterprise Zones and Enhanced Rural Enterprise Zones, the tax expenditures available for investing in designated enterprise zone areas, and the administration and certification process of enterprise zones tax credits.
Report No. 2024-TE7
The General Assembly considered several measures related to housing during the 2024 legislative session, including bills that affect landlords and tenants, housing codes, and homeowners’ associations.
The effective date for bills enacted without a safety clause is August 6, 2025, if the General Assembly adjourns sine die on May 7, 2025 (unless otherwise specified). Details