Rural & Frontier Healthcare Preceptor Credit

Report No. 2023-TE11

Summary of Local Government 2023 Legislation

The General Assembly considered several measures related to local government during the 2023 legislative session, including bills regarding local government operations, metropolitan districts, public employees, electr...

Marijuana Revenue in the State Budget

This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.

Summary of 2023 Housing Legislation

The General Assembly considered several measures related to housing during the 2023 legislative session, including bills regarding landlords and tenants, housing transactions, local governments, and land use.

Summary of 2023 Energy and Natural Resources Legislation

During the 2023 legislative session the General Assembly considered several measures related to energy and natural resources including clean energy; wildfire; and going green at home.

Summary of 2023 Civil Law Legislation

During the 2023 legislative session, the General Assembly examined a number of measures related to civil law. Specifically, the legislature passed bills that made changes to consumer protections, asset forfeiture, and...

2015 Wildfire Matters Review Committee Final Report

Pursuant to Senate Bill 13-082. The purpose of this committee is to oversee and review the prevention, mitigation, and financing of wildfire matters in Colorado. 

Restrictions on Natural Gas Use in Buildings (20-17)

Some U.S. cities have adopted legislation to limit or restrict the use of natural gas systems in new construction, instead requiring building systems or appliances to be powered by electricity.  In response to these n...

Summary of Crimes and Law Enforcement Legislation (2020)

During the 2020 legislative session, the General Assembly introduced several bills concerning crimes, criminal penalties, and law enforcement.  

Community Choice Energy

Community choice energy (CCE) is an alternative to the investor-owned utility energy supply system that allows local entities to aggregate individual customers within a defined service area and secure alternative ener...

Office of Legislative Workplace Relations Annual Statistical Report 2019-2020

Economic Indicators Update

This memorandum provides a summary of leading economic indicators to inform the General Assembly of the current state of the Colorado and U.S. economies.  Available data through December suggest that the pace of recov...

Fiscal Impacts of the Gallagher Amendment

In 1982, voters approved a constitutional measure governing property taxes, including a provision known as the Gallagher Amendment (Gallagher).  Gallagher sought to protect homeowners from rising property taxes by mai...

2020 Digest of Bills

The Office of Legislative Legal Services prepares the Digest of Bills and Concurrent Resolutions as required under section 2-3-504, C.R.S. The Digest consists of summaries of all bills and concurrent resolutions enact...

Short-Term Testing of Property for Use in Out-of-State Manufacturing Exemption

Report No. 2020-TE25

Oil and Gas Severance Tax Ad Valorem Credit

Report No. 2020-TE24

Annuities Exemption

Report No. 2020-TE23

Oil and Gas Severance Tax Stripper Well Exemption

Report No. 2020-TE22

Complimentary Marketing Property to Out-of-State Vendees Exemptions

Report No. 2020-TE21

Alternative Income Tax

Report No. 2020-TE20

Oil Shale Tax Expenditures

Report No. 2020-TE19

Commercial Trucks and Trailers Licensed Out-of-State and Nonresident Motor Vehicle Exemptions

Report No. 2020-TE18

State-Employed Chaplains Housing Allowance

Report No. 2020-TE17

Oil and Gas Severance Tax Deduction for Transportation Costs & Oil and Gas Severance Tax Deduction for Manufacturing and Processing Costs

Report No. 2020-TE16 Note: A more recent publication was issued in May 2025. Click HERE to access the May 2025 memo.

Corporate Condemnation Capital Gains Income Tax Deduction

Report No. 2020-TE15