First Regular Session | 74th General Assembly
Colorado General AssemblyTable 1 shows the availability of the historic property preservation income tax credit and the cleanroom machinery sales and use tax exemption, each of which is available only when the Legislative Council Staff forecast indicates that General Fund revenue will be sufficient to allow General Fund...
Senate Bill 09-228, adopted by the General Assembly during the 2009 legislative session, created a five-year block of statutory transfers from the General Fund to pay for transportation and capital construction projects. This issue brief discusses the state law that specifies the amounts of...
Senate Bill 16-197, signed into law on June 10, 2016, makes significant changes to laws regulating the retail sale of fermented malt beverages (3.2 percent alcohol by weight beer, commonly known as 3.2 beer), full-strength beer, wine, and spirits for off-premises consumption. This issue brief...
This issue brief provides information about Community-Centered Boards (CCBs) and recent legislation enacted to promote CCB transparency.
In FY 2020-21, Colorado received $314.5 million from tobacco-related sources. These include taxes on cigarettes, other tobacco products, and nicotine products and payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. This memorandum describes the sources and...
In 1992, voters approved an amendment to the Colorado Constitution — Article X, Section 20 — known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.
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...
Pursuant to the Health Care Affordability Act of 2009, Colorado collects a provider fee from most hospitals. The hospital provider fee (HPF) is matched with federal Medicaid dollars and used to reimburse hospitals for uncompensated care costs, pay for expansion populations under Medicaid and the...
The federal and state governments each provide tax incentives for landowners who designate their land as a conservation easement, foregoing certain use rights in order to preserve the land in perpetuity. This memorandum provides information on federal and state conservation easement tax...
The regulation of marijuana, both retail and medical, has been the subject of a great deal of public policy debate in recent years at all levels of government. This issue brief examines an overview of retail marijuana regulation in Colorado and summarizes three measures enacted by the General...
The Colorado General Assembly has considered and made changes to the state budget process during the past three years. Specifically, House Bill 10-1119 established a performance-based budgeting program through the State Measurement for Accountable, Responsive, and Transparent (SMART) Government...
State Highway Fund (SHF), the primary operating fund used by the Colorado Department of Transportation (CDOT) to manage state transportation projects. The SHF receives revenue from the HighwayUsers Tax Fund (HUTF), various other revenue and fees, federal funds, and the General Fund. Each of...
Federal and state laws allow Medicaid applicants and clients who have their benefits denied, terminated, or reduced to appeal the decision. This issue brief provides an overview of the Medicaid appeals process in Colorado.
Final report of the Capital Development Committee for FY 2015-16.
Respite care provides temporary relief to a caregiver from the physical and emotional impacts of caring for a person with special needs who is unable or needs assistance to care for himself or herself. It can be provided for a few hours, overnight, or on an extended basis by a friend, family...
Focus Colorado presents forecasts for the economy and state government revenue through FY 2015-16. 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,...
Health insurance is a method of paying for health care services that spreads the risk and costs across a group of covered persons. In exchange for premiums and other cost-sharing mechanisms, such as deductibles and co-payments, health insurance companies pay for the costs of covered services....
In March 2010, the federal Patient Protection and Affordable Care Act (PPACA), was adopted by the U.S. Congress and signed by the President. PPACA expanded health care coverage by increasing access to private health insurance and expanding eligibility for Medicaid. The law also increased...
Colorado currently administers 11 Home-and Community-Based Services Medicaid (HCBS) Waivers. This issue brief discusses the six waivers available to adults. An issue brief entitled Medicaid Waiver Programs Part I – Home- and Community-Based Services Medicaid Waivers for Children discusses the...
The senior homestead property tax exemption became available beginning in property tax year 2002, following voter approval of Referendum A in the 2000 General Election. The number of seniors claiming the exemption has grown over time, from 123,326 qualifying seniors in tax year 2002, to 266,538...
Information technology (IT) is used by every state agency to make operations more efficient and services more widely available to the citizens of Colorado. Along with other day-to-day expenses of state government, expenses related to IT are paid through the operating budget in the state's annual...