Fiscal Policy & Taxes
Tax Expenditure Evaluation: Two Percent Loss & Bad Debt Allowances and Lost or Destroyed Fuel Tax Credit/Refund
Report No. 2019-TE14
Displaying 176 - 200 of 300 results
Summary of Major Legislation
Summary of Energy Legislation (2019)
During the 2019 legislative session, the General Assembly considered a variety of issues related to energy efficiency, renewable energy, public utilities
...Budget Related Publications
Forecast June 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,...
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Previously Taxed Income or Gain Deduction for C-Corporations
Report No. 2019-TE11
Fiscal Policy & Taxes
Tax Expenditure Evaluation: State Income Tax Refund Deductions
Report No. 2019-TE12
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Tax-Exempt Organization Insurance Premium Tax Deduction
Report No. 2019-TE13
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Deduction for Wages & Salaries Due to IRC 280C
Report No. 2019-TE8
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Employee Retirement Plan Insurance Premium Tax Deduction
Report No. 2019-TE9
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts
Report No. 2019-TE10
Staff Publications
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 have to pass a bill for this rate to become law. The anticipated assessed...
04/12/2019
Education & School Finance (Pre & K-12)
Fiscal Policy & Taxes
Local Government
State Revenue & Budget
Budget Related Publications
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 highlights and executive summary sections. The report is based on current law,...
Fiscal Policy & Taxes
Tax Expenditure Evaluation Schedule (January 2019)
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Rural & Frontier Healthcare Preceptor Credit
Report No. 2019-TE1
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Fraternal Society Exemption
Report No. 2019-TE2
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Insurance Premium Tax Expenditures
Report No. 2019-TE3
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Agricultural Inputs
Report No. 2019-TE4
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Child Care Expense Credit & Low-Income Child Care Expense Credit
Report No. 2019-TE5
Fiscal Policy & Taxes
Tax Expenditure Evaluation: On-Demand Aircraft Used Outside the State Sales Tax Exemption
Report No. 2019-TE6
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Historic Property Preservation Tax Credit
Report No. 2019-TE7
Other
Filing Fees, Surcharges, and Costs in Colorado State Courts, Colorado Judicial Branch
This document provides a summary of the most frequently used court filing fees, surcharges, and costs.
Staff Publications
Overview of the Colorado Public Employees' Retirement Association and Changes Made by Senate Bill 18-200
This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.
01/07/2019
Financial Services & Commerce
Fiscal Policy & Taxes
Labor & Employment
State Government
State Revenue & Budget
Budget Related Publications
Forecast December 2018
Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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,...
Fiscal Policy & Taxes
Understanding the State Budget Information Paper
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...
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. This memorandum presents information on this constitutional requirement and its administration at the state level.
Final/Annual Reports
Sales and Use Tax Simplification Task Force Final Report
Final Report to the Colorado General Assembly by the Sales and Use Tax Simplification Task Force. ...