Fiscal Policy & Taxes
Tax Expenditure Evaluation: Colorado Alternative Minimum Tax Credit
Report No. 2021-TE19
Displaying 76 - 100 of 342 results
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Pension or Annuity Deduction
Report No. 2021-TE20
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Pre-Press Printing Exemption
Report No. 2021-TE14
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,...
Issue Briefs
Updated - Summary of Federal Legislation Passed in Response to COVID-19 (21-05)
This issue brief provides a summary of the federal legislation that was passed in response to the COVID‑19, or coronavirus, public health emergency.
05/26/2021
Business & Economic Development
Fiscal Policy & Taxes
Public Health
State Government
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...
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Previously Taxed Income Deduction for Individuals, Estates, and Trusts
Report No. 2021-TE9
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Food Ingredients Exemption
Report No. 2021-TE10
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Food for Home Consumption & Retirement Communities Exemptions
Report No. 2021-TE11
Fiscal Policy & Taxes
Tax Expenditure Evaluation: New Plastic Recycling Technology Investment Tax Credit
Report No. 2021-TE12
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Food Service Employer-provided Meals Exemption
Report No. 2021-TE13
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Prefabricated Homes Exemptions
Report No. 2021-TE8
Budget Related Publications
Forecast March 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,...
Budget Related Publications
Economic Indicators Update
This memorandum provides a summary of leading economic indicators to inform the General Assembly of the current state of the Colorado and U.S. economies. Available data through December suggest that the pace of recovery remained subdued or even reversed course in recent months as coronavirus...
02/03/2021
Business & Economic Development
Fiscal Policy & Taxes
State Revenue & Budget
Issue Briefs
Family, Medical, and Sick Leave Laws (21-02)
This issue brief provides an overview of federal and state family, medical, and sick leave laws.
01/29/2021
Health Care & Health Insurance
Labor & Employment
Local Government
Staff Publications
TABOR Emergency Provisions
On March 11, 2020, Governor Polis issued Executive Order D 2020 003, declaring a disaster emergency pursuant to state law due to the presence of coronavirus disease 2019 (COVID‑19). The disaster emergency declaration triggers certain provisions in the Colorado Constitution and state law....
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Construction and Building Materials Exemption
Report No. 2021-TE4
Fiscal Policy & Taxes
Tax Expenditure Evaluation: School Sales Exemptions
Report No. 2021-TE5
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Machinery Used in Manufacturing Exemption
Report No. 2021-TE6
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Mass Transit and Ridesharing Expenses Deduction
Report No. 2021-TE7
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Metallic Minerals Threshold Exemption
Report No. 2021-TE1
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Metallic Minerals Ad Valorem Credit
Report No. 2021-TE2
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Molybdenum Ore Tonnage Exemption
Report No. 2021-TE3
Summary of Major Legislation
Summary of Liquor, Tobacco/Nicotine, and Marijuana Legislation (2020)
In the 2020 session, the Colorado General Assembly considered the following measures related to the regulation of liquor, tobacco/nicotine, and marijuana.
Summary of Major Legislation
Summary of Business and Economic Development Legislation (2020)
During the 2020 legislative session, the General Assembly passed legislation intended to promote economic development in rural areas and to assist businesses in surviving and recovering from the COVID-19 pandemic.