In 2000, voters approved Amendment 20, allowing the possession and use of medical marijuana in Colorado. In 2012, voters approved Amendment 64, legalizing marijuana for use by adults aged 21 and older. Sales of retail marijuana for adult use began on January 1, 2014.

In 1992, voters approved a Colorado Constitutional Amendment -- Article X, Section 20, known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.

During the summer and fall of 2014, seven interim committees and commissions met to discuss policy issues and draft legislation for consideration by the General Assembly during the upcoming legislative session. As required by legislative rules, the Legislative Council Committee met to review the...

This issue brief examines the entities and revenue sources used to administer and finance Colorado's transportation system.

The individual income tax is the largest source of General Fund revenue, accounting for 60 percent of General Fund collections in FY 2013-14. This issue brief provides a brief history of Colorado income tax rates, discusses the general process for determining Colorado’s individual income tax,...

The day-to-day expenses of state government are paid through the operating budget in the state's annual budget bill. Expenses related to new construction, renovation, or maintenance of the state's capital assets are paid through the capital budget. This issue brief outlines the types of projects...

Information technology (IT) is used by every state agency to make operations more efficient and services more widely available to the citizens of Colorado. Along with other day-to-day expenses of state government, expenses related to IT are paid through the operating budget in the state's annual...