Tax Expenditure Evaluation
Report No. 2019-TE3
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Publishing agency:
Office of the State Auditor
Release date:
2019-01-16
Subjects:
- Fiscal Policy & Taxes
- Insurance
Tax Expenditure Evaluation
Report No. 2019-TE2
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
Publishing agency:
Office of the State Auditor
Release date:
2019-01-16
Subjects:
- Fiscal Policy & Taxes
- Insurance
Tax Expenditure Evaluation
Report No. 2019-TE1
Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.
Publishing agency:
Office of the State Auditor
Release date:
2019-01-16
Subjects:
- Fiscal Policy & Taxes
- Health Care & Health Insurance
Tax Expenditure Evaluation
Report No. 2018-TE
Publishing agency:
Office of the State Auditor
Release date:
2018-09-15
Staff Publications
This memorandum presents the 2025 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) stud...
Publishing agency:
Legislative Council Staff
Release date:
2025-04-15
Subjects:
- Fiscal Policy & Taxes
- Higher Education
- State Revenue & Budget
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...
Publishing agency:
Legislative Council Staff
Release date:
2019-03-28
Subjects:
- Courts & Judicial
- Crimes, Corrections, & Enforcement
Fiscal Policy & Taxes
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020.
Publishing agency:
Legislative Council Staff
Release date:
2022-02-17
Subjects:
- Fiscal Policy & Taxes
- State Revenue & Budget
Staff Publications
This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows t...
Publishing agency:
Legislative Council Staff
Release date:
2022-02-17
Subjects:
- Fiscal Policy & Taxes
- State Revenue & Budget
Budget Related Publications
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 ...
Publishing agency:
Joint Budget Committee Staff
Release date:
2019-03-25
Budget Related Publications
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...
Publishing agency:
Legislative Council Staff
Release date:
2019-03-15
Subjects:
- Fiscal Policy & Taxes
- State Revenue & Budget
This issue brief provides an overview of federal and state family, medical, and sick leave laws.
Publishing agency:
Legislative Council Staff
Release date:
2021-01-29
Subjects:
- Health Care & Health Insurance
- Labor & Employment
- Local Government
Budget Related Publications
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...
Publishing agency:
Legislative Council Staff
Release date:
2019-03-07
Summary of Major Legislation
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...
Publishing agency:
Legislative Council Staff
Release date:
2019-02-15
Staff Publications
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,...
Publishing agency:
Legislative Council Staff
Release date:
2019-02-06
Subjects:
- Agriculture
- Natural Resources & Environment
- State Government
- Water
Budget Related Publications
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...
Publishing agency:
Joint Budget Committee Staff
Release date:
2019-02-04
Staff Publications
This memorandum provides an overview of Colorado's regulatory framework for electronic nicotine delivery systems (ENDS).
Publishing agency:
Legislative Council Staff
Release date:
2021-01-07
Subjects:
- Liquor, Tobacco, & Marijuana
Staff Publications
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 ...
Publishing agency:
Legislative Council Staff
Release date:
2019-01-29
Subjects:
- Liquor, Tobacco, & Marijuana
- State Revenue & Budget
Staff Publications
This memorandum provides a brief overview of the timeline of events related to the recommended closure of the Grand Junction Regional Center (GJRC) campus.
Publishing agency:
Legislative Council Staff
Release date:
2019-01-29
Subjects:
- Capital Construction
- Human Services
- Public Health
Community corrections programs serve as an alternative to prison or as a transition for individuals in prison to reenter society. This issue brief provides a general overview of community corrections.
Publishing agency:
Legislative Council Staff
Release date:
2019-01-10
Subjects:
- Crimes, Corrections, & Enforcement
Final/Annual Reports
Final Report to the Colorado General Assembly by the Legislative Oversight Committee Concerning the Treatment of Persons with Mental Health Disorders in the Criminal and Juvenile Justice Systems.
Publishing agency:
Legislative Council Staff
Release date:
2019-01-10
Subjects:
- Crimes, Corrections, & Enforcement
- General Assembly
- Public Health
Summary of Major Legislation
During the 2018 legislative session, the General Assembly considered measures related to public school funding in Colorado. Specifically, the legislature considered bills pertaining to kindergarten through twelfth gr...
Publishing agency:
Legislative Council Staff
Release date:
2019-01-10
Subjects:
- Education & School Finance (Pre & K-12)
- General Assembly
- State Revenue & Budget
Summary of Major Legislation
During the 2018 legislative session, the General Assembly considered measures related to kindergarten through twelfth grade (K-12) education in Colorado. Specifically, the legislature considered bills pertaining to ea...
Publishing agency:
Legislative Council Staff
Release date:
2019-01-10
Subjects:
- Education & School Finance (Pre & K-12)
- General Assembly
Final/Annual Reports
The purpose of the CDC final report is to provide annual and historical information on the capital development process. The 2018 final report provides a complete summary of all capital construction and controlled main...
Publishing agency:
Legislative Council Staff
Release date:
2019-01-08
Subjects:
- Capital Construction
- General Assembly
- State Revenue & Budget
Final/Annual Reports
The Legislative Interim Committee on School Finance was created to study issues related to school funding and to consider alternative school finance funding formulas during the 2017 and 2018 interims.
Publishing agency:
Legislative Council Staff
Release date:
2019-01-08
Subjects:
- Education & School Finance (Pre & K-12)
- General Assembly
Staff Publications
This memorandum provides a summary of various workforce development programs in Colorado.
Publishing agency:
Legislative Council Staff
Release date:
2023-02-03
Subjects:
- Business & Economic Development
- Labor & Employment
