Long-Term Lodging Exemption

Report No. 2018-TE8 Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.  

Sacramental Wines Excise Tax Exemption

Report No. 2018-TE7 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report.

Occasional Sale of Liquor by Public Auction Exemption

Report No. 2018-TE6

Credit for Taxes Paid to Other States

Report No. 2018-TE5 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report.

Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit

Report No. 2018-TE4

Farm Close-Out Sales Tax Exemption

Report No. 2018-TE3 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report.

Crop Hail Insurance Premium Tax Exemption

Report No. 2018-TE2

Agricultural Lease Deduction

Report No. 2018-TE1

Fiscal Assessment of Proposed Amendment SB188_L.045, Concerning Creation of the Family Medical Leave Insurance Program

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...

Historic Property Preservation Tax Credit

Report No. 2019-TE7

On-Demand Aircraft Used Outside the State Sales Tax Exemption

Report No. 2019-TE6

Child Care Expense Credit & Low-Income Child Care Expense Credit

Report No. 2019-TE5 Note: A more recent evaluation was issued in December 2023. Click HERE to access the December 2023 report.

Agricultural Inputs Sales Tax Exemptions

Report No. 2019-TE4 Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.

Insurance Premium Tax Expenditures

Report No. 2019-TE3 Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.  

Mobile Home Parks Overview (20-03)

This issue brief provides background information on mobile homes and an overview of the Mobile Home Park Act, including recent changes to the law with regard to county ordinances, registrations, the dispute resolution...

Subject Index of Introduced Bills 2020

Subject Index of Introduced Bills 2019

2020 Joint Technology Committee Final Report

The purpose of the JTC final report is to provide annual and historical information on the information technology (IT) capital budget request process.  The 2020 final report provides a complete summary of all IT capit...

2020 Revisor's Changes (Gray Book)

Dynamic Modeling

A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy.  Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analys...

The Role of Colorado's Forests in Greenhouse Gas Mitigation

This memorandum provides information regarding programs in Colorado that address deforestation and forest degradation, and the role that forests can play in mitigating greenhouse gas emissions.

2019 Colorado Youth Advisory Council Review Committee Final Report

Final Report to the Colorado General Assembly by the Colorado Youth Advisory Council Review Committee.

2019 Treatment of Persons With Mental Health Disorders in the Criminal Justice System Final Report

Final Report to the Colorado General Assembly by the Treatment of Persons With Mental Health Disorders in the Criminal Justice System Committee.

2019 Tax Expenditure Evaluation Interim Study Committee Final Report

Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.

Specific Ownership Tax

In place of property taxes, Coloradans pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, including how it is calculated, collected, and distributed.