Tax Expenditure Evaluation
Deductions for Assets Having a Higher Colorado Adjusted Basis than Federal Adjusted Basis
Report No. 2019-TE18
Displaying 226 - 250 of 579 results
Tax Expenditure Evaluation
Dyed Diesel Fuel Excise Tax Exemption
Report No. 2019-TE19
Tax Expenditure Evaluation
Energy Used for Industrial & Manufacturing Purposes Exemption
Report No. 2019-TE20
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Interstate Sales of Alcohol Excise Tax Exemption
Report No. 2019-TE21
Tax Expenditure Evaluation
Non-Profit Transit Agency Fuel Tax Exemption
Report No. 2019-TE22
Tax Expenditure Evaluation
Off-Road Fuel Use Excise Tax Exemptions
Report No. 2019-TE23
07/15/2019
Agriculture
Fiscal Policy & Taxes
Transportation & Motor Vehicles
Tax Expenditure Evaluation
Corporate Deduction for Dividends Under Section 78 of the Internal Revenue Code
Report No. 2019-TE24
Tax Expenditure Evaluation
Excise Tax for Unsalable Alcoholic Beverages
Report No. 2019-TE25
Tax Expenditure Evaluation
Sales Tax Vendor Allowance
Report No. 2019-TE26
Tax Expenditure Evaluation
Two Percent Loss and Bad Debt Allowances & Lost or Destroyed Fuel Tax Credit/Refund
Report No. 2019-TE14
Tax Expenditure Evaluation
Interstate Sales of Alcohol Excise Tax Exemption
Report No. 2019-TE21
Summary of Major Legislation
Summary of Health Care Legislation (2019)
During the 2019 session, the Colorado General Assembly considered several pieces of legislation related to state health programs, behavioral and mental health, reducing health care costs, hospital transparency, and advance directives.
Issue Briefs
Colorado Marijuana Personal Cultivation Laws (19-10)
This issue brief provides an overview of Colorado’s laws, at both the state and local level, related to the personal cultivation of marijuana.
Budget Related Publications
Budget in Brief Fiscal Year 2019-20
The Budget in Brief is a condensed summary of 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.
Budget Related Publications
Appropriations Report Fiscal Year 2019-20
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.
Budget Related Publications
Forecast June 2019
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,...
Summary of Major Legislation
Health Insurance 2019 Major Legislation
During the 2019 legislative session, the General Assembly enacted several bills focused on making health insurance more affordable and increasing coverage protections for consumers.
Summary of Major Legislation
Summary of Liquor, Tobacco/Nicotine, and Marijuana Legislation (2019)
During the 2019 legislative session, the General Assembly considered a number of bills related to the regulation of liquor, tobacco/nicotine, and marijuana.
Staff Publications
State Government Enterprises
This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR). From FY 1993-94 through FY 2017-18, 22 state government entities had received enterprise status for at least one...
Tax Expenditure Evaluation
Previously Taxed Income or Gain Deduction for C-Corporations
Report No. 2019-TE11
Tax Expenditure Evaluation
State Income Tax Refund Deductions
Report No. 2019-TE12
Tax Expenditure Evaluation
Tax-Exempt Organization Insurance Premium Tax Deduction
Report No. 2019-TE13
Tax Expenditure Evaluation
Deduction for Wages and Salaries Due to IRC 280C
Report No. 2019-TE8
Tax Expenditure Evaluation
Employee Retirement Plan Insurance Premium Tax Deduction
Report No. 2019-TE9
Tax Expenditure Evaluation
Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts
Report No. 2019-TE10