Fiscal notes are prepared by Colorado Legislative Council Staff (LCS) to provide the members of the Colorado General Assembly with the estimated impact of proposed legislation on state and local government revenue and expenditures. The fiscal note is a non-binding, decision-making tool for...

Legislative Council Staff produces greenhouse gas emissions reports (GHG reports) that estimate the emissions impact of certain bills. Utilization of these reports has been low. The reports repeal following the 2025 session unless extended by legislation.

This memorandum describes the common policies for submitting a fiscal note response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2025 legislative session. 

The purpose of this form is to collect fiscal assessments, including impacts to specific funding sources, for higher education based on legislation.

2025 Fiscal Note Staff Assignments by Subject Area.

This memorandum is intended for use by policymakers, legislative drafters, and budget analysts to understand the different funding mechanisms that may be used in legislation. It describes how different funding mechanisms in legislation impact the state budget and how they are shown in fiscal...

The State Measurement for Accountable, Responsive, and Transparent Government Act (SMART Act) was adopted in 2010 by House Bill 10-1119. This bill...

During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.

This memo presents recent Legislative Council Staff (LCS) findings regarding the implications of the current-law calculation method for population growth used to determine the TABOR growth limit, which has the effect of not adjusting the TABOR limit for population growth or decline that the...

As the energy industry diversifies and demand to decarbonize the economy increases, interest in nuclear energy has increased in recent years. Any future nuclear energy development will involve next generation technology, which differs from traditional nuclear energy projects. This issue brief...

Fiscal Note Data Reports show the fiscal impact of all legislation currently pending before the General Assembly at the 2025 session, based on the most recent Legislative Council Staff fiscal note. Updated reports will be posted on this page approximately weekly during the legislative session. ...