FY 1992-93 Appropriations Report
FY 1991-92 Appropriations Report
FY 1990-91 Appropriations Report
FY 2017-18 Appropriations Report
FY 2017-18 Budget In Brief
Local Government Sales and Use Taxes (17-26)
In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts. Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators. This issue brief summarizes information on how local...
Senate Bill 17-267, Concerning the Sustainability of Rural Colorado (2017)
Senate Bill 17-267, enacted during the 2017 legislative session, changes many aspects of fiscal policy for the state. This issue brief summarizes the bill’s principal components.
Opioids and Workers’ Compensation in Colorado, Pinnacol Assurance Presentation
Presented to the Opioid and Other Substance Use Disorders Interim Study Committee at its August 22, 2017, meeting.
The Impact of Tax Increment Financing on School Finance
Public K-12 eduction in Colorado is financed in part by local governments and in part by state government. The school finance formula establishes a statewide total funding level. The difference between this amount and the local share determines the state’s obligation to school finance. The...
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.
Forecast September 2017
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,...
September 2017 Economic and Revenue Outlook Presentation
This document accompanied the Legislative Council Staff presentation of the September 2017 economic and revenue forecast.
Setting the Rate the Department of Corrections Pays Jails, JBC Memo
Presented to the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Study Committee at its September 2017 meeting.
Court Fees, Office of the State Court Administrator
Presented to the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Study Committee at its September 2017 meeting.
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.
National Center for State Courts, Funding Ideas and Sources
Presented to the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Committee at its September 2017 meeting.
Impacts of Senate Bill 17-267 on Special Districts
This memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions.
Colorado's Minimum Wage (17-37)
Federal law requires employers to pay their employees a minimum hourly wage. States are allowed to set different pay standards than the federal minimum wage requirement; however, if the state and federal law differ, such as in Colorado, the higher wage prevails. This issue brief provides an...
Sales and Use Tax Simplification Task Force Final Report
Sales and Use Tax Simplification Task Force Final Report for 2017.
Innovative Motor Vehicle Income Tax Credit
The state innovative motor vehicle income tax credit is intended to reduce the cost of alternative fuel vehicles and incentivize their purchase. This issue brief describes the income tax credit, most recently modified by House Bill 16-1332, and provides information on the fixed income...
Workers' Compensation (17-41)
Colorado’s workers’ compensation law provides various benefits to employees who suffer work-related injuries and illnesses. This issue brief provides an overview of the employer obligations to the program, workers’ compensation benefits, and how the program is administered.
Economic Development Commission
The Economic Development Commission (EDC) works in conjunction with the Office of Economic Development and International Trade (OEDIT) to promote economic development in the state. The EDC is statutorily required to oversee six programs, which are administered by OEDIT. This issue brief...
Marijuana Revenue in the State Budget
This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.
Broadband Internet Service Programs in Colorado
This memorandum provides an overview of broadband internet service programs in Colorado, including the Colorado High Cost Support Mechanism; state grant programs and other state efforts; local governments’ ability to provide broadband; and related recent legislation.