Tax Expenditure Evaluation
First-Time Home Buyer Savings Account Deduction
Report No. 2022-TE32
Displaying 451 - 475 of 581 results
Tax Expenditure Evaluation
Preservation of Historic Structures Tax Credit
Report No. 2022-TE33
07/28/2022
Business & Economic Development
Fiscal Policy & Taxes
Housing
Tax Expenditure Evaluation
Innovative Cars and Trucks Credits
Report No. 2022-TE34
Session Related Publications
Fiscal Note Reports (2022)
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About this report: This spreadsheet provides several reports on fiscal data from Legislative Council Staff Fiscal Notes. |
Summary of Major Legislation
Summary of 2022 Capital Construction Legislation
During the 2022 legislative session, the General Assembly considered several bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC).
Staff Publications
State Government Enterprises
This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR). From FY 1993-94 through FY 2022-23, 33 state government entities had received enterprise status for at least one...
Summary of Major Legislation
Summary of 2022 Professions and Occupations Legislation
During the 2022 legislative session, the Colorado General Assembly considered several measures concerning professions and occupations including health care professionals, sunrise and sunset reviews, and employment and licensure.
Tax Expenditure Evaluation
Nonresident Disaster Relief Worker Subtraction
Report No. 2022-TE35
Tax Expenditure Evaluation
Foreign Source Income Exclusions for C Corporations and Export Partnerships
Report No. 2022-TE36
Tax Expenditure Evaluation
Marijuana Related Tax Expenditures
Report No. 2022-TE37
09/15/2022
Fiscal Policy & Taxes
Health Care & Health Insurance
Liquor, Tobacco, & Marijuana
Budget Related Publications
Forecast September 2022
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,...
Final/Annual Reports
Legislative Oversight Committee Concerning Tax Policy Summary Report
The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor.
Staff Publications
Regional Trends in Labor Force and Employment During the Pandemic Recovery
This memorandum highlights regional and sectoral differences in Colorado’s labor market and employment recovery from the pandemic‑induced recession, including in labor force, job openings, and employment.
10/07/2022
Business & Economic Development
Fiscal Policy & Taxes
Labor & Employment
State Revenue & Budget
Staff Publications
Financing Public Schools FY 2022-23
This memorandum summarizes the primary funding changes for school finance that were enacted during the 2022 legislative session. Several bills enacted substantively impacted the financing of public schools in Colorado.
Staff Publications
Colorado Grant Funding through IIJA and IRA
This memorandum describes the programs authorized by the Infrastructure Investment and Jobs Act and the Inflation Reduction Act that may provide formula or competitive grants to Colorado.
Final/Annual Reports
2022 Legislative Oversight Committee Concerning Tax Policy Final Report
The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor. The committee is also charged with oversight of the Task...
Final/Annual Reports
Sales and Use Tax Simplification Task Force Final Report
The Sales and Use Tax Simplification Task Force (task force) was originally created in 2017 pursuant to House Bill 17-1216. In its original form, the task force was scheduled to be repealed in 2020. However,...
Final/Annual Reports
Legislative Oversight Committee Concerning Tax Policy Final Report
The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor. The committee is also charged with oversight of the Task...
Tax Expenditure Evaluation
Interstate Sales of Alcohol Excise Tax Exemption
Report No. 2019-TE21
Staff Publications
Overview of Colorado Economic Development Programs and Incentives
This memorandum provides an overview of programs that are designed to provide a boost to Colorado's economy, including incentivizing businesses to locate in Colorado, expand their Colorado-based workforce, or otherwise grow their Colorado business operations. This memorandum does not include...
Tax Expenditure Evaluation
Home Modification Tax Credit
Report No. 2023-TE1
Budget Related Publications
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, in order to create a budget. This document is intended...
Budget Related Publications
CY 2023 for FY 2022-23 Supplemental Narrative
The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly. This narrative describes all of the proposed budget changes statewide, by department, and by program, and provides...
Summary of Major Legislation
Summary of 2022 Labor and Employment Legislation
The General Assembly considered several measures related to labor and employment during the 2022 legislative session, including numerous bills on workforce development, as well as bills on wage theft, non-compete agreements, and whistleblower protection, among others.
Tax Expenditure Evaluation
Long-Term Lodging Exemption
Report No. 2023-TE3