Film Incentive Tax Credit Memo
Alternative Transportation Options Credit for Employers Memo
Fraternal Society Exemption
Report No. 2019-TE2
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
Excise Tax for Unsalable Alcoholic Beverages
Report No. 2019-TE25
Note: A more recent evaluation was issued in November 2023. Click HERE to access the...
Credit for Unsalable Alcohol
Report No. 2023-TE16
Contaminated Land Redevelopment Credit
Report No. 2023-TE15
Contaminated Land Redevelopment Credit
Report No. 2022-TE11
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
Fraternal Society Exemption
Report No. 2023-TE17
Dynamic Modeling
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 some cases,...
2024 Fiscal Note Common Policies
This memorandum describes the common policies for submitting a response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2023 legislative interim and the 2024 legislative session, and in any special session...
Financing Public Schools for FY 2023-24
This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions.
Demographic Notes Overview
Pursuant to House Bill 19-1184, Legislative Council Staff will prepare demographic notes for up to 20 bills each session. This memorandum provides an overview of the demographic note process, including the process for requesting a demographic note, the content of a demographic note, and...
Summary of Tax and Finance Legislation (2014)
The attached document provides a summary of major legislation considered by the General Assembly pertaining to taxes and fiscal policy.
Summary of Tax and Finance 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 2018 Fiscal Policy and 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 2019 Fiscal Policy and Taxes Legislation
During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services.
Summary of Gaming Legislation (2018)
In 2018, the General Assembly considered bills regulating simulated gaming devices and slot machines, as well as funding for communities affected by gaming.
Summary of 2022 Liquor, Nicotine, Marijuana, & Gaming Legislation
During the 2022 legislative session, the General Assembly passed numerous measures related to the liquor, nicotine, marijuana, and gaming industries.
Summary of Housing and Property Legislation (2014)
This document provides a summary of major legislation pertaining to property and housing considered by the General Assembly during the 2014 legislative session.
Summary of Housing Legislation (2017)
During the 2017 legislative session, the General Assembly considered measures related to affordable housing, landlord-tenant agreements, construction defects, and homelessness.
Summary of Housing Legislation (2019)
Interactions between landlords and their tenants was a major topic during the 2019 legislative session. This was evident in bills that made changes to the eviction process, unfit rentals, rental applications, and mobile home parks.
Summary of 2020 Housing Legislation
Interactions between landlords and tenants, funding related to the COVID-19 pandemic, and construction were major topics during the 2020 legislative session.
Summary of 2021 Housing Legislation
During the 2021 legislative session, the General Assembly focused on continued impacts from the COVID-19 pandemic, landlord-tenant relations, and affordable housing.
Summary of 2022 Housing Legislation
During the 2022 legislative session, the General Assembly considered housing bills to address affordability, homeowner associations, and families without housing.