State Income Tax Refund Deductions

Report No. 2019-TE12 Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.

Previously Taxed Income or Gain Deduction for C-Corporations

Report No. 2019-TE11

Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts

Report No. 2019-TE10

Employee Retirement Plan Insurance Premium Tax Deduction

Report No. 2019-TE9

Impact of Final Residential Assessment Rate on Local Share

The final Residential Assessment Rate (RAR) Study released by the Division of Property Taxation (DPT) on April10, 2019,estimates anRARof 7.15 percent for property tax years 2019 and 2020. The General Assembly would ha...

Fiscal Assessment of Proposed Amendment SB188_L.045, Concerning Creation of the Family Medical Leave Insurance Program

This memorandum is an assessment of the fiscal impact of the attached proposed Amendment L.045 to Senate Bill 19-188. This fiscal assessment is for the impact of the bill with inclusion of this amendment only. Any oth...

Extreme Risk Protection Orders (19-08)

This issue brief provides an overview of extreme risk protection orders, including what they are, how they are used, and how Colorado's proposed law compares to other states.  It also addresses other types of protecti...

FY 2019-20 Budget Package and Long Bill Narrative

The Long Bill Narrative, which is the annual appropriations act, is prepared by staff to explain funding decisions recommended by the JBC to the rest of the General Assembly.  This document is a companion document to ...

2018 Membership of the House of Representatives and Committee Membership

Forecast March 2019

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 high...

Fiscal Strategies for Budget Shortfalls

Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with other legislative considerations, such as competing policy priorities, caseload pressures, and the heal...

2018 Senate Journal History

2018 Membership of the Senate and House of Representatives

2018 Senate Member Sponsorship of Bills, Resolutions, and Memorials

2018 Subject Index of Senate and House Bills

Summary of Higher Education Legislation (2018)

During the 2018 legislative session, the Colorado General Assembly considered measures related to higher education. Specifically, the legislature considered measures regarding the transfer of credit, student admission...

2018 State Water Policy Handbook Update

This handbook was created to help members of the House Agriculture, Livestock, and Natural Resources Committee, Senate Agriculture, Natural Resources and Energy Committee, the interim Water Resources Review Committee,...

CY 2019 for FY 2018-19 Supplemental Narrative

The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly.  This narrative describes all of the propose...

Tax Expenditure Evaluation Schedule (January 2019)

The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evalua...

State Education Fund Report (2019)

Pursuant to Section 22-55-104 C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education, the Office of State Planning and Budgeting, and the Joint Budg...

2019 Tobacco Master Settlement Agreement Payment Forecast

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA).  In April 2018, the state received $177.3 million, including a one‑time payment of $113.3 million ...

Background on the Sale of the Grand Junction Regional Center Campus

This memorandum provides a brief overview of the timeline of events related to the recommended closure of the Grand Junction Regional Center (GJRC) campus.

Historic Property Preservation Tax Credit

Report No. 2019-TE7

On-Demand Aircraft Used Outside the State Sales Tax Exemption

Report No. 2019-TE6

Child Care Expense Credit & Low-Income Child Care Expense Credit

Report No. 2019-TE5 Note: A more recent evaluation was issued in December 2023. Click HERE to access the December 2023 report.