Tax Expenditure Evaluation
Previously Taxed Income Deduction for Individuals, Estates, and Trusts
Report No. 2021-TE9
Displaying 276 - 300 of 457 results
Tax Expenditure Evaluation
Food Ingredients Exemption
Report No. 2021-TE10
Tax Expenditure Evaluation
Food for Home Consumption & Retirement Communities Exemptions
Report No. 2021-TE11
Tax Expenditure Evaluation
New Plastic Recycling Technology Investment Tax Credit
Report No. 2021-TE12
04/15/2021
Business & Economic Development
Fiscal Policy & Taxes
Natural Resources & Environment
Tax Expenditure Evaluation
Food Service Employer-provided Meals Exemption
Report No. 2021-TE13
Staff Publications
Legislative Changes and Flexibility in the Use of American Rescue Plan Funds
This memorandum provides information on how revenue changes in legislative measures may impact the state’s flexibility in using its $3.8 billion allocation of federal American Rescue Plan Act (ARPA) funds. This memorandum will be updated as additional federal guidance becomes available and...
Budget Related Publications
Forecast June 2021
Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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,...
Tax Expenditure Evaluation
Pre-Press Printing Exemption
Report No. 2021-TE14
Tax Expenditure Evaluation
Advanced Industry Investment Credit
Report No. 2021-TE15
Tax Expenditure Evaluation
Enterprise Zone Contribution Credit
Report No. 2021-TE16
Tax Expenditure Evaluation
Materials Used in Iron, Steel, and Vanadium-Uranium Ore Manufacturing and Processing Exemption
Report No. 2021-TE17
Tax Expenditure Evaluation
Capital Gain Deductions
Report No. 2021-TE18
Tax Expenditure Evaluation
Colorado Alternative Minimum Tax Credit
Report No. 2021-TE19
Tax Expenditure Evaluation
Pension or Annuity Deduction
Report No. 2021-TE20
Tax Expenditure Evaluation
Aircraft Manufacturer New Employee Credit
Report No. 2021-TE21
Tax Expenditure Evaluation
Precious Metal Bullion and Coin Exemption
Report No. 2021-TE22
Tax Expenditure Evaluation
Aircraft Used in Interstate Commerce Exemption
Report No. 2021-TE23
Tax Expenditure Evaluation
Exemption for Donations by Manufacturers to Government and Charitable Organizations
Report No. 2021-TE24
Tax Expenditure Evaluation
Sales by Charitable Organizations Exemption
Report No. 2021-TE25
Tax Expenditure Evaluation
Child Care Contribution Credit
Report No. 2021-TE26
09/15/2021
Children & Domestic Matters
Education & School Finance (Pre & K-12)
Fiscal Policy & Taxes
Tax Expenditure Evaluation
Tax Expenditures Compilation Report, September 2021
Report No. 2021-TE
Staff Publications
Legislative Efforts to Control Prescription Drug Prices
This memorandum summarizes legislative efforts since 2017 to control prescription drug prices. It includes information on both bills that failed as well as those that became law.
Final/Annual Reports
Sales and Use Tax Simplification Task Force Final Report
The Sales and Use Tax Simplification Task Force (task force) was originally created in 2017 pursuant to House Bill 17-1216. In its original form, the task force was scheduled to be repealed in 2020. However,...
Staff Publications
Legislative Oversight Committee Concerning Tax Policy Summary Report
Summary report for the Legislative Oversight Committee Concerning Tax Policy & Task Force.
Staff Publications
Colorado State Tax Expenditures for Renewable Energy Resources
This memorandum provides information on state tax expenditures for renewable energy resources. State tax expenditures include individual and corporate income tax credits, deductions, and exemptions, and sales and use tax exemptions. Renewable energy resources include solar, wind, geothermal,...