Early Childhood Educator Credit

Report No. 2025-TE3

Suspended Publication of Colorado Labor Market Data

In December 2024, the United States Bureau of Labor Statistics (BLS) announced that it is suspending the publication of monthly employment, unemployment, and wage statistics for Colorado due to data quality concerns, ...

Bus Rapid Transit

According to the Federal Transit Administration (FTA), Bus Rapid Transit (BRT) is a high-quality bus-based transit system that delivers fast and efficient service that may include dedicated lanes, busways, traffic sig...

Source Note for 24-34-104, C.R.S. (pre 2016)

Colorado House Bill 16-1192 repealed and reenacted § 24-34-104, Colorado Revised Statutes, effective April 14, 2016.  Due to the repeal and reenactment, the source note information as it existed prior to April 14, 201...

Source Note for 2-3-1203, C.R.S. (pre 2016)

Colorado House Bill 16-1192 repealed and reenacted § 2-3-1203, Colorado Revised Statutes, effective April 14, 2016.  Due to the repeal and reenactment, the source note information as it existed prior to April 14, 2016...

Understanding the State Budget - The Big Picture

Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with competing policy priorities, caseload pressures, and the health of the state’s economy in order to crea...

Executive Committee Policy on Remote Testimony

Advanced Nuclear Energy

As the energy industry diversifies and demand to decarbonize the economy increases, interest in nuclear energy has increased in recent years. Any future nuclear energy development will involve next generation technolo...

2025 Revisor's Changes (Gray Book)

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Rural Jump-Start Tax Expenditures

Report No. 2025-TE2

CY 2025 for FY 2024-25 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...

2025 January Colorado General Assembly Digital Accessibility Report

In accordance with Section 24-34-802 (1)(c)(II), C.R.S., The Colorado General Assembly Digital Accessibility Report outlines the ongoing efforts made by the staff of the legislative branch of the State of Colorado to ...

Population Component of TABOR Limit Growth Factor

This memo presents recent Legislative Council Staff (LCS) findings regarding the implications of the current-law calculation method for population growth used to determine the TABOR growth limit, which has the effect ...

2025 Tobacco Master Settlement Agreement Forecast

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). The Tobacco MSA was reached in 1998 between certain tobacco manufacturers (known as “participating...

State Government Enterprises

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, o...

The Impact of Immigrants on State and Local Government Resources

This memorandum provides an overview on the federal immigration system, Colorado’s role in immigration, and patterns of immigration in the state and nationally. It then discusses the impact of immigration on different...

Senate Regulations for Remote Participation

The Colorado Recall Process

A recall is a process that allows voters to remove and replace an elected official before the official’s term ends. According to the National Conference of State Legislatures, Colorado is one of 19 states that allow f...

Report on 2025 Property Tax Balancing Percentage

Passed in August 2024, House Bill 24B-1001 created a property tax limit for school districts beginning with the 2025 property tax year (PTY), for which taxes are payable in 2026. The bill’s provisions limit statewide ...

Visitor Guide to the Colorado State Capitol