Sales and Use Tax Simplification Task Force Final Report

Final Report to the Colorado General Assembly by the Sales and Use Tax Simplification Task Force.  

School Finance and the Constitution

The financing of K-12 public education in Colorado over the past three decades has been affected by three constitutional amendments: the Gallagher Amendment, the TABOR Amendment, and Amendment 23.  Combined with the r...

Capital Construction and the Role of the Capital Development Committee (18-16)

This issue brief outlines the types of projects and expenses defined as capital construction, the role of the Capital Development Committee (CDC) in overseeing the approval and implementation of capital projects, and ...

Alternatives to the Gallagher Amendment Interim Study Committee Summary Report

Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council.  The committee was created pursuant to Interim Committee Request Letter 2018-02. The committee is ch...

Water Resources Review Committee Summary Report

Summary Report for the Water Resources Review Committee to the Legislative Council.  The Water Resources Review Committee (WRRC) was created to contribute to and monitor the conservation, use, development, and finan...

Colorado’s Child Welfare System

Colorado’s child welfare system provides services to protect children from abuse and neglect and to support families in caring for their children. This issue brief provides an overview of the child welfare system in C...

Property Tax Relief Programs for Senior Citizens

This memorandum provides information on five types of programs that provide property tax and/or rental cost relief to seniors.

Summary of Energy Legislation 2020

During the 2020 legislative session, the General Assembly considered a variety of issues related to energy, including consumer protection and bill assistance; energy efficiency in new construction; renewable energy; a...

Appropriations Report Fiscal Year 2020-21

The Appropriations Report summarizes the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.

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