Increasing Taxpayer Awareness and Utilization of Tax Expenditures

Report No. 2025-TE11

SMART Government Act Hearings

This memorandum provides an overview of the "State Measurement for Accountable, Responsive, and Transparent Government Act" (SMART Government Act). The act requires executive agencies to annually present specific info...

Regenerative Agriculture

Regenerative agriculture includes farming and ranching practices that reduce environmental impacts, maintain soil longevity, increase soil nutrients, and retain soil moisture, while simultaneously increasing or mainta...

Forecast December 2025

Focus Colorado presents forecasts for the economy and state government revenue through FY 2026-27. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's high...

Service and Assistance Animals

This memorandum provides information on service and assistance animals. Specifically, it explains the differences between each type of animal, how each type of animal can be verified, the rights granted to individuals...

Electric Lawn Equipment Credit

Report No. 2025-TE14

Residential Energy Storage System Tax Expenditures

Report No. 2025-TE15

Deepfakes and AI-Generated Intimate Images Involving Minors

This memorandum reviews key federal and state laws that regulate generative artificial intelligence (AI) with particular attention to deepfakes and synthetic pornography involving minors. It describes how visual gener...

2026 Fiscal Note Staff Assignments by Subject Area

Fiscal Note Staff Assignments by Subject Area.

Wildfire Matters Review Committee Final Report

Wildfire Review Matters Review Committee final report.  

Overview of the Fiscal Note Process

Fiscal notes are prepared by Colorado Legislative Council Staff (LCS) to provide the members of the Colorado General Assembly with the estimated impact of proposed legislation on state and local government revenue and...

Funding Mechanisms and Fiscal Notes

This memorandum is intended for use by policymakers, legislative drafters, and budget analysts to understand the different funding mechanisms that may be used in legislation. It describes how different funding mechani...

Legal Restrictions on Employment Opportunities for Departing Legislators

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Frequently Asked Questions on Article XXIX's "Revolving Door" Provision

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Bill Titles - Single Subject and Original Purpose Requirements

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Fiscal Year 2026-27 Budget Briefing Highlights

Understanding Colorado Statutory Source Notes

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Understanding Nuclear Energy

Increasingly, there is interest in carbon-free energy sources, or energy sources that emit minimal to no greenhouse gases (GHGs) to produce electricity. Nuclear energy, which is a carbon-free energy source, accounts f...

Climate Action Plan Data

Over the past few years, Colorado has set ambitious goals to reduce the state’s greenhouse gas (GHG) emissions. This issue brief provides an overview of the state’s climate action plan and recent legislation that has ...

Primary Election Law

In 2016, voters approved Proposition 107 and Proposition 108, which reestablished a presidential primary in Colorado and allowed unaffiliated voters to participate in political party primary elections. Subsequently, t...

Patient Access to Experimental Treatments

This memorandum addresses patient access to experimental treatments, including access to clinical trials, participation in the U.S. Food and Drug Administration’s Expanded Access Program, and access to treatments unde...

2026 Fiscal Notes Common Policies Summary

This summary document provides an overview of the fiscal note common policies for the 2026 legislative session. It highlights key dates, policies, and commonly used cost assumptions.

2026 Fiscal Notes Common Policies

This memorandum describes the common policies for submitting a fiscal note response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during ...

Highly Pathogenic Avian Influenza

Highly Pathogenic Avian Influenza (HPAI), also commonly known as bird flu, is present in Colorado and nationwide. Recently, it has caused outbreaks in poultry and dairy herds, resulting in the largest animal disease o...

Economic Impacts to Employers Providing Employee Health Programs and Health Insurance

This memo synthesizes evidence regarding the economic impacts of employer-funded health programs and insurance coverage on a company’s financial bottom line. Findings suggest that while interventions in chronic diseas...