Tax Expenditure Evaluation
Farm Close-Out Sales Tax Exemption
Report No. 2023-TE9
Displaying 1 - 25 of 412 results
Tax Expenditure Evaluation
Newsprint & Printer's Ink and Newspapers Exemptions
Report No. 2023-TE6
Tax Expenditure Evaluation
Sacramental Wine Exemption
Report No. 2023-TE7
Tax Expenditure Evaluation
Sales to Charitable Organizations Exemption
Report No. 2023-TE8
Tax Expenditure Evaluation
Credit for Taxes Paid to Other States
Report No. 2023-TE10
Staff Publications
Fiscal Note Reports (2023)
Fiscal Note Data Reports show the fiscal impact of all legislation currently pending before the General Assembly, based on the most recent published fiscal note. Updated reports will be posted on this page approximately weekly during the legislative session. After session, final data will be...
Staff Publications
Higher Education Enrollment and Tuition Revenue Forecast
This memorandum presents the 2023 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment and College Opportunity Fund (COF) FTE enrollment for the...
Budget Related Publications
Economic Outlook Presentation March 2023
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
Budget Related Publications
Forecast March 2023
Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...
Tax Expenditure Evaluation
Wildfire Mitigation Deduction
Report No. 2023-TE4
Tax Expenditure Evaluation
Structural Insurance Premium Tax Expenditures
Report No. 2023-TE5
Tax Expenditure Evaluation
Long-Term Lodging Exemption
Report No. 2023-TE3
Budget Related Publications
State Education Fund Report (2023)
Pursuant to Section 22-55-104, C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education (CDE), the Office of State Planning and Budgeting, and the Joint Budget Committee (JBC), is required to conduct a review of the model used to...
Budget Related Publications
Understanding the State Budget - The Big Picture
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with a host of other considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy, in order to create a budget. This document is intended...
Tax Expenditure Evaluation
Home Modification Tax Credit
Report No. 2023-TE1
Tax Expenditure Evaluation
Military Retirement Benefits Deduction
Report No. 2023-TE2
Budget Related Publications
Forecast December 2022
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 highlights and executive summary sections. The report is based on current law,...
Final/Annual Reports
Legislative Oversight Committee Concerning Tax Policy Final Report
The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor. The committee is also charged with oversight of the Task...
Final/Annual Reports
Sales and Use Tax Simplification Task Force Final Report
The Sales and Use Tax Simplification Task Force (task force) was originally created in 2017 pursuant to House Bill 17-1216. In its original form, the task force was scheduled to be repealed in 2020. However,...
Final/Annual Reports
2022 Legislative Oversight Committee Concerning Tax Policy Final Report
The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor. The committee is also charged with oversight of the Task...
Issue Briefs
Child Care Assistance, Licensing, and Ratings in Colorado (22-08)
The quality of child care is a key concern for parents and policymakers. Child care allows parents to remain in the workforce and contributes to a child’s development. This issue brief provides an overview of the financial assistance available to families needing child care, briefly...
11/10/2022
Children & Domestic Matters
Education & School Finance (Pre & K-12)
Human Services
Issue Briefs
Colorado Department of Early Childhood (22-07)
The Colorado Department of Early Childhood (CDEC), Colorado’s newest state department, began operations in July 2022 to provide a range of programs and services that support young children, families, and the professionals that serve them. This issue brief provides an overview of the...
11/10/2022
Children & Domestic Matters
Education & School Finance (Pre & K-12)
Human Services
Staff Publications
Financing Public Schools FY 2022-23
This memorandum summarizes the primary funding changes for school finance that were enacted during the 2022 legislative session. Several bills enacted substantively impacted the financing of public schools in Colorado.
Budget Related Publications
The TABOR Revenue Limit
The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save. Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters...
Budget Related Publications
Report on Referendum C Revenue and Spending FY 2005-06 through FY 2022-23
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2020-21 state fiscal years and preliminary numbers for the 2021‑22 and 2022-23 state fiscal years. It also reflects the actions of the General Assembly and Governor in spending...