Tax Expenditure Evaluation
Business Personal Property Tax Income Tax Credit
Report No. 2024-TE5
Displaying 651 - 675 of 710 results
Tax Expenditure Evaluation
Fuel Excise Tax Expenditures
Report No. 2024-TE6
Tax Expenditure Evaluation
Fuel Excise Tax Expenditures
Report No. 2024-TE6
Tax Expenditure Evaluation
Two Percent Loss and Bad Debt Allowances & Lost or Destroyed Fuel Tax Credit/Refund
Report No. 2019-TE14
Note: A more recent evaluation was issued in June 2024. Click HERE to access the June 2024 report.
Summary of Major Legislation
Summary of 2024 Local Government Legislation
The General Assembly considered several measures impacting local governments in 2024, including bills that limit the actions of home owners’ associations, modify certain taxing mechanisms, and affect local government regulatory authority.
Tax Expenditure Evaluation
Military Retirement Benefits Deduction
Report No. 2023-TE2
Tax Expenditure Evaluation
Regional Home Office Insurance Premium Tax Rate Reduction
Report No. 2020-TE7
01/21/2020
Business & Economic Development
Fiscal Policy & Taxes
Insurance
Labor & Employment
Staff Publications
Additional At-Risk Student Funding Under SB 15-267, FY 2015-16
Additional At-Risk Student Funding Under SB 15-267, FY 2015-16 (estimated allocation is about $16.13 per at-risk student)
Budget Related Publications
Appropriations Report Fiscal Year 2024-25
The Appropriations Report summarizes the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.
Tax Expenditure Evaluation
Agricultural Applicator Aviation Fuel Tax Refund
Report No. 2024-TE7
08/30/2024
Agriculture
Fiscal Policy & Taxes
Transportation & Motor Vehicles
Tax Expenditure Evaluation
Agricultural Applicator Aircraft Fuel Tax Exemption
Report No. 2019-TE15
Note: A more recent evaluation was issued in August 2024. Click HERE to access the August 2024 report.
Staff Publications
Overview of Mill Levy Override Match Program
This memorandum discusses the Mill Levy Override Match Program, as well as concerns about the current framework and potential solutions and alternatives that have been discussed. The MLO Match Program Task Force created in House Bill 24-1448 is charged with recommending changes to the program,...
Summary of Major Legislation
Summary of 2024 K-12 Education Legislation
During the 2024 legislative session, the General Assembly considered a variety of measures related to kindergarten through twelfth grade (K-12) education in Colorado. Specifically, the legislature adopted bills related to health, safety, and well being; supports for students, teachers, and other...
Budget Related Publications
Forecast September 2024
Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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,...
Staff Publications
Ranked Choice Voting
This memorandum provides an overview of ranked choice voting in Colorado and other states. Ranked choice voting is a method of voting where voters rank candidates by preference. Ranked choice voting is currently used in nonpartisan elections in several Colorado municipalities, with at least one...
Budget Related Publications
Report on Referendum C Revenue and Spending FY 2005-06 through FY 2024-25
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2023-24 state fiscal years and preliminary numbers for the 2024-25 state fiscal year. It also reflects the actions of the General Assembly and
...Staff Publications
New School Finance Formula in House Bill 24-1448
House Bill 24-1448 enacted a new school finance formula, to begin in FY 2025-26 and be phased in over a 6-year period. This memorandum provides an overview of the new formula, the six‑year phase‑in period, and the parameters that would result in pausing implementation of the new formula. It does...
Staff Publications
Ranked Choice Voting
This memorandum provides an overview of ranked-choice voting, or instant-runoff voting. Ranked‑choice voting (RCV) is currently used in some nonpartisan elections in three Colorado municipalities, with an additional two municipalities using it in future elections. House Bill 21-1071, passed in...
Staff Publications
Financing Public Schools for FY 2024-25
This memorandum summarizes the primary funding changes to school finance for FY 2024-25. Several enacted bills during the 2024 legislative session and August 2024 special session substantively impact the financing of public schools in Colorado.
Issue Briefs
Colorado Clean Indoor Air Act
The harmful effects of secondhand smoke and emissions from tobacco, marijuana, and electronic smoking devices continue to be an issue in Colorado. Since 1992, the U.S. Environmental Protection Agency (EPA) has classified secondhand tobacco smoke as a known cause of cancer.
10/29/2024
Liquor, Tobacco, & Marijuana
Local Government
Public Health
State Government
Staff Publications
Fiscal Note FAQ's
Fiscal Note FAQ's
Staff Publications
2025 Fiscal Note Staff Assignments by Subject Area
2025 Fiscal Note Staff Assignments by Subject Area.
Tax Expenditure Evaluation
Manufacturing Sales Tax Exemptions
Report No. 2024-TE8
Tax Expenditure Evaluation
Energy Used for Industrial & Manufacturing Purposes Exemption
Report No. 2019-TE20
Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.
Tax Expenditure Evaluation
Machinery Used in Manufacturing Exemption
Report No. 2021-TE6
Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.