First Regular Session | 75th General Assembly
Colorado General AssemblyReport No. 2022-TE30
In response to natural disasters that have hit Colorado in recent years, the General Assembly has enacted a number of tax breaks aimed at mitigating or relieving the impact of these disasters on taxpayers. Tax breaks can take a number of different forms, such as an income tax deduction,...
This memorandum provides information about the charge of the Joint Technology Committee, as established by House Bill 13-1079 and amended by House Bill 14-1395. It discusses the formation, membership, and meetings of the committee, the powers and duties of the committee, staff assistance, and...
In 2000, voters approved Amendment 20, allowing the possession and use of medical marijuana in Colorado. In 2012, voters approved Amendment 64, legalizing marijuana for use by adults aged 21 and older. Sales of retail marijuana for adult use began on January 1, 2014.
Telecommunications regulation has been an active issue in the Colorado state legislature for several years. In 2014, five bills passed that changed telecommunications regulation, subsidies, and infrastructure in Colorado. These bills deregulate a number of telecommunications products, specify...
The attached document provides a summary of major legislation considered by the General Assembly pertaining to taxes and fiscal policy.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2015-16. 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 state innovative motor vehicle income tax credit is intended to reduce the cost of alternative fuel vehicles and incentivize their purchase. This issue brief describes the tax credit, most recently addressed in House Bill 13-1247, and provides information on how its value is calculated.
The Office of Research and Analysis at Colorado Department of Revenue prepares, every odd-numbered year, a tax profile and expenditure report for the state as required by §39-21-303, C.R.S. This report is to include information identifying and describing tax expenditures administered by the...
In 2012, the General Assembly enacted and the Governor signed the Electronic Recycling Jobs Act (Senate Bill 12-133), which prohibits the disposal of certain personal-use electronic items in landfills. This issue brief provides an overview of electronic waste (e-waste) legislation, the types of...
The Office of Research and Analysis at Colorado Department of Revenue prepares, every odd-numbered year, a tax profile and expenditure report for the state as required by §39-21-303, C.R.S. This report is to include information identifying and describing tax expenditures administered by the...
The Colorado Senate and House of Representatives will not convene on Monday, January 20, 2025 in observance of Dr. Martin Luther King Jr. day.
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