Tax Expenditure Evaluation
Wholesales Sales Tax Exemption
Report No. 2018-TE12
Displaying 301 - 325 of 602 results
Tax Expenditure Evaluation
Biogas Production Components Sales Tax Exemption
Report No. 2018-TE13
Tax Expenditure Evaluation
Newsprint and Printer's Ink & Newspapers Exemptions
Report No. 2018-TE9
Tax Expenditure Evaluation
Sales to Charitable Organizations Exemption
Report No. 2018-TE10
Tax Expenditure Evaluation
Sales to Residents of Bordering States Exemption
Report No. 2018-TE11
Tax Expenditure Evaluation
Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit
Report No. 2018-TE4
Summary of Major Legislation
Summary of State Budget Legislation (2018)
The General Assembly considered several bills concerning budgeting and the state budget during the 2018 legislative session.
Summary of Major Legislation
Summary of 2018 Taxes Legislation
The General Assembly considered bills that modified the responsibilities of the Colorado Department of Revenue (DOR), clarified taxing requirements, and made changes to the tax remittance process.
Summary of Major Legislation
Summary of Capital Construction Legislation (2018)
During the 2018 legislative session, the General Assembly considered a number of bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC).
Staff Publications
Financing Public Schools FY 2018-2019
House Bill 18-1379 amends the Public School Finance Act of 1994 to provide funding for school districts in FY 2018‑19. The bill was signed by the Governor on May 24, 2018, and became effective on that date. House Bill 18-1322, the "Long Bill," appropriates most of the state aid distributed to...
Issue Briefs
Building Excellent Schools Today (BEST) Program (18-08)
During the 2008 session, the General Assembly enacted House Bill 08-1335, the Building Excellent Schools Today (BEST) act. The act replaced existing law concerning state financial assistance for public school capital construction and established a grant program in order to accelerate funding for...
Issue Briefs
Certificates of Participation (18-09)
In lieu of issuing bonds, or using another form of long-term debt, the state often uses a form of lease-purchase agreement called certificates of participation (COPs) to finance the construction of its new facilities. A certificate refers to an investor's proportionate interest in the state's...
Staff Publications
2018 Tobacco Master Settlement Agreement Payment Forecast
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2018, the state received $177.3 million, including a one-time payment of $113.3 million pursuant to the Nonparticipating Manufacturers Adjustment Settlement Agreement,...
Budget Related Publications
FY 2018-19 Appropriations Report
FY 2018-19 Appropriations Report
Budget Related Publications
2018 Appropriations History
Budget Related Publications
FY 2018-19 Budget In Brief
FY 2018-19 Budget In Brief
Budget Related Publications
Forecast June 2018
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,...
Fiscal Policy & Taxes
Federal Tax Legislation Interested Persons Memo
The passage of the federal Tax Cuts and Jobs Act (TCJA) is expected to increase Colorado’s state income tax revenue beginning in FY 2017-18 through at least FY 2026-27. Revenue impact estimates are currently unchanged from those published in the December 2017 Legislative Council Staff forecast...
Summary of Major Legislation
Summary of Taxes Legislation (2017)
The Colorado General Assembly considered a number of bills during the 2017 legislative session regarding the administration of taxes, and state taxes and tax programs.
Summary of Major Legislation
Summary of State Revenue and Budget Legislation (2017)
During the 2017 legislative session, the General Assembly considered several bills related to state revenue, the state budget, or fees, including several involving cash funds.
Summary of Major Legislation
Summary of Local Government Legislation (2017)
During the 2017 legislative session, the General Assembly considered a variety of measures related to local government. These topics were wide-ranging and encompassed special districts, local taxes, and intergovernmental agreements and contracts. Peace officer status, nonprofit boards, and...
Budget Related Publications
Summary of 2018 School Finance Bill HB18-1379
Introduced House Bill 18-1379
Staff Publications
State Employee Payroll Schedule
This memorandum addresses questions around recent announcements and consideration of changes to the state employee payroll schedule. Legislative Council Staff has received inquiries regarding the timing and amount of state employee payroll during the months of July and August 2018 as a result...
Staff Publications
Cost of Living Study Memo with Table (2018)
Legislative Council Staff conducts a study of the cost of living in each school district every two years to update the cost-of-living factors used in the state's school finance funding formula as required by state law. The first study was conducted in 1993, and a study has been...
Other
2017 Cost of Living Study - Pacey Economics (2018)
2017 Colorado School District Cost of Living Analysis