Summary of Liquor, Tobacco/Nicotine, and Marijuana Legislation (2019)

During the 2019 legislative session, the General Assembly considered a number of bills related to the regulation of liquor, tobacco/nicotine, and marijuana.

Summary of Military and Veterans Legislation (2019)

During the 2019 legislative session, the General Assembly considered measures related to veterans and the military concerning education, employment, income taxes, license plates, vehicle registration, and public safety.

State Government Enterprises

This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR).  From FY 1993-94 through FY 2017-18, ...

2019 Senate Calendar

2019 House Calendar

Deduction for Wages and Salaries Due to IRC 280C

Report No. 2019-TE8 Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.

Tax-Exempt Organization Insurance Premium Tax Deduction

Report No. 2019-TE13 Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.

State Income Tax Refund Deductions

Report No. 2019-TE12 Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.

Previously Taxed Income or Gain Deduction for C-Corporations

Report No. 2019-TE11

Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts

Report No. 2019-TE10

Employee Retirement Plan Insurance Premium Tax Deduction

Report No. 2019-TE9

Impact of Final Residential Assessment Rate on Local Share

The final Residential Assessment Rate (RAR) Study released by the Division of Property Taxation (DPT) on April10, 2019,estimates anRARof 7.15 percent for property tax years 2019 and 2020. The General Assembly would ha...

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...

Extreme Risk Protection Orders (19-08)

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...

FY 2019-20 Budget Package and Long Bill Narrative

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 ...

Forecast March 2019

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...

Fiscal Strategies for Budget Shortfalls

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...

2018 Senate Journal History

2018 Membership of the Senate and House of Representatives

2018 Senate Member Sponsorship of Bills, Resolutions, and Memorials