Tax Expenditure Evaluation
Report No. 2018-TE1
Publishing agency:
Office of the State Auditor
Release date:
2018-09-15
Subjects:
- Agriculture
- Fiscal Policy & Taxes
Staff Publications
This memorandum is an assessment of the fiscal impact of the attached proposed Amendment L.045 to Senate Bill 19-188. This fiscal assessment is for the impact of the bill with inclusion of this amendment only. Any oth...
Publishing agency:
Legislative Council Staff
Release date:
2019-04-09
Subjects:
- Health Care & Health Insurance
- Labor & Employment
- State Government
Tax Expenditure Evaluation
Report No. 2019-TE7
Publishing agency:
Office of the State Auditor
Release date:
2019-01-16
Subjects:
- Business & Economic Development
- Fiscal Policy & Taxes
- Housing
Tax Expenditure Evaluation
Report No. 2019-TE6
Publishing agency:
Office of the State Auditor
Release date:
2019-01-16
Tax Expenditure Evaluation
Report No. 2019-TE5
Note: A more recent evaluation was issued in December 2023. Click HERE to access the December 2023 report.
Publishing agency:
Office of the State Auditor
Release date:
2019-01-16
Subjects:
- Children & Domestic Matters
- Education & School Finance (Pre & K-12)
- Fiscal Policy & Taxes
Tax Expenditure Evaluation
Report No. 2019-TE4
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:
- Agriculture
- Fiscal Policy & Taxes
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
