Table 1 shows the availability of the historic property preservation income tax credit and the cleanroom machinery sales and use tax exemption, each of which is available only when the Legislative Council Staff forecast indicates that General Fund revenue will be sufficient to allow General Fund...

Tiny houses are increasing in popularity as a housing option across the country. This issue brief provides a general overview of the various legal obstacles sometimes faced by individuals who want to own and live in a tiny house in Colorado. It also provides several examples of local and state...

Senate Bill 16-197, signed into law on June 10, 2016, makes significant changes to laws regulating the retail sale of fermented malt beverages (3.2 percent alcohol by weight beer, commonly known as 3.2 beer), full-strength beer, wine, and spirits for off-premises consumption. This issue brief...

In 1992, voters approved an amendment to the Colorado Constitution — Article X, Section 20 — known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.

The federal and state governments each provide tax incentives for landowners who designate their land as a conservation easement, foregoing certain use rights in order to preserve the land in perpetuity. This memorandum provides information on federal and state conservation easement tax...

Like other states, Colorado offers retirement benefits to its employees through a variety of pension plans. The state's pension plans are established in law and include both employee and employer contributions, which are made in lieu of contributions to the federal Social Security program. The...

State Highway Fund (SHF), the primary operating fund used by the Colorado Department of Transportation (CDOT) to manage state transportation projects. The SHF receives revenue from the HighwayUsers Tax Fund (HUTF), various other revenue and fees, federal funds, and the General Fund. Each of...

The purchase of goods and services by public entities in Colorado is generally governed by the state procurement code.  This code is designed to ensure the fair treatment of people seeking to do business with the state, to foster broad-based competition through a bidding process, and to save...

Colorado’s Enterprise Zone Program was created by the General Assembly in 1986. The program provides state income tax credits to business and individuals for investing in economically distressed areas of the state in an effort to encourage economic development.  This issue brief describes the...

Urban renewal provides a set of tools available to local governments to combat slum and blight conditions. This issue brief highlights urban renewal laws and financing in Colorado.