Tax Expenditure Evaluation
Surplus Lines Insurance Tax and Examination Fee Deduction
Report No. 2019-TE29
Displaying 151 - 175 of 424 results
Budget Related Publications
Forecast September 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 highlights and executive summary sections. The report is based on current law,...
Issue Briefs
Road Usage Charge Programs (19-14)
Transportation infrastructure in the United States is primarily funded through motor fuel (gas) taxes. Facing declining future revenues and increased construction costs, some states have begun to experiment with a new way of funding transportation: the road usage charge. This issue brief...
09/23/2019
Fiscal Policy & Taxes
State Revenue & Budget
Transportation & Motor Vehicles
Staff Publications
Regulatory Framework for Greenhouse Gas Emissions Reductions
Greenhouse gas emissions have been identified by the global scientific community as the major driver of climate change. Globally, countries are committing to reduce greenhouse gas emissions to combat the effects of climate change. This memorandum provides background on the policies and...
Issue Briefs
Colorado Gaming Tax Revenue and Distributions (19-17)
In 1990, Colorado voters passed a constitutional amendment allowing limited gaming only in the cities of Central City, Black Hawk, and Cripple Creek. Limited gaming is defined as “the use of slot machines and the card games of blackjack and poker, each game having a maximum single bet of five...
Staff Publications
Water Resources Review Committee Summary Report
Summary Report for the Water Resources Review Committee to the Legislative Council.
Staff Publications
Zero Waste and Recycling Interim Study Committee Summary Report
Summary report for the Zero Waste and Recycling Interim Study Committee.
Final/Annual Reports
Sales and Use Tax Simplification Task Force 2019 Final Report
Final Report to the Colorado General Assembly by the Sales and Use Tax Task Force.
Staff Publications
Investor-owned Utility Review Interim Study Committee
Summary report for the Investor-owned Utility Review Interim Study Committee.
Staff Publications
Tax Expenditure Evaluation Interim Study Committee Summary Report
Tax Expenditure Evaluation Interim Study Committee Summary Report.
Staff Publications
Energy Legislation Review Interim Study Committee Summary Report
Summary report for the Energy Legislation Review Interim Study Committee.
Staff Publications
Procedures for Greenhouse Gas Emissions Reports
This memorandum memorializes the process for requesting and preparing greenhouse gas emissions reports (reports) pursuant to Section 2-2-322.3, C.R.S. It outlines the number of reports per session, the process for requesting reports, the preparation and timing of reports, and the preparation of...
Staff Publications
Procedures for Greenhouse Gas Emissions Reports Request Form
Procedures for Greenhouse Gas Emissions Reports Form
Final/Annual Reports
2019 Zero Waste and Recycling Interim Study Committee Final Report
Final report to the Colorado General Assembly by the Zero Waste and Recycling Interim Study Committee. The purpose of this committee is to study waste and recycling infrastructure, composting, and public awareness of moving toward zero waste in Colorado.
Final/Annual Reports
Water Resources Review Committee 2019 Final Report
Final report to the Colorado General Assembly by the Water Resources Review Committee. The purpose of this committee is to oversee the conservation, use, development, and financing of Colorado's water resources.
Final/Annual Reports
Wildfire Matters Review Committee 2019 Final Report
Final report to the Colorado General Assembly by the Wildfire Matters Review Committee. The purpose of this committee is to oversee and review the prevention, mitigation, and financing of wildfire matters in Colorado.
Final/Annual Reports
2019 Investor-owned Utility Review Interim Study Committee Final Report
Final Report to the Colorado General Assembly by the Investor-owned Utility Review Interim Study Committee.
Final/Annual Reports
2019 Energy Legislation Review Interim Study Committee Final Report
Final Report to the Colorado General Assembly by the Energy Legislation Review Interim Study Committee.
Budget Related Publications
Forecast December 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 highlights and executive summary sections. The report is based on current law,...
Issue Briefs
The Specific Ownership Tax (20-01)
In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.
Final/Annual Reports
2019 Tax Expenditure Evaluation Interim Study Committee Final Report
Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.
Staff Publications
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.
Issue Briefs
2019 Temporary Income Tax Rate Reduction (20-02)
When Colorado taxpayers file their 2019 income taxes, they will pay tax at a rate of 4.50 percent, rather than the state’s usual 4.63 percent rate. The rate reduction affects state income tax payments by all taxpayers, including individuals, corporations, non-corporate businesses, and other...
Staff Publications
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 analyses are limited to the scope of legislation’s direct impacts and, in...
01/15/2020
Business & Economic Development
Fiscal Policy & Taxes
General Assembly
State Revenue & Budget