2019 Tax Expenditure Evaluation Interim Study Committee Final Report
Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.
Second Regular Session | 74th General Assembly
Colorado General AssemblyFinal Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.
When Colorado taxpayers file their 2019 income taxes, they will pay tax at a rate of 4.50 percent, rather than the state’s usual 4.63 percent rate. The rate reduction affects state income tax payments by all taxpayers, including individuals, corporations, non-corporate businesses, and other...
A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in...
This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2022, the state received $88.2 million, which was used to determine distributions to MSA-funded programs for the current FY 2022-23. This document presents a forecast...
This memorandum provides information concerning severance taxes in Colorado and eight other western states. The memo provides detailed information on Colorado’s severance tax structure, including estimates for the current value of the ad valorem tax credit and the stripper well exemption. ...
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,...
On March 11, 2020, Governor Polis issued Executive Order D 2020 003, declaring a disaster emergency pursuant to state law due to the presence of coronavirus disease 2019 (COVID‑19). The disaster emergency declaration triggers certain provisions in the Colorado Constitution and state law....
This memorandum provides an overview of various federal, state, and local programs and resources that are available to provide assistance to small businesses in Colorado during the COVID-19 public health emergency.
This memorandum provides information related to state and federal laws prohibiting price gouging during declared disaster emergencies.
This issue brief provides a summary of the federal legislation that was passed in response to the COVID‑19, or coronavirus, public health emergency.
Report No. 2020-TE1
Report No. 2020-TE2
Report No. 2020-TE3
Report No. 2020-TE4
Report No. 2020-TE5
Report No. 2020-TE6
Report No. 2020-TE7
Report No. 2020-TE9
Report No. 2020-TE10
Report No. 2020-TE11
Report No. 2020-TE12
Report No. 2020-TE13
Report No. 2020-TE14
This issue brief provides an overview of the Colorado unemployment insurance (UI) program, including UI benefits, funding, and solvency in the context of recent economic downturns.