Tax Expenditure Evaluation
Machinery Used in Manufacturing Exemption
Report No. 2021-TE6
Displaying 126 - 150 of 372 results
Tax Expenditure Evaluation
Mass Transit and Ridesharing Expenses Deduction
Report No. 2021-TE7
Tax Expenditure Evaluation
Metallic Minerals Threshold Exemption
Report No. 2021-TE1
Tax Expenditure Evaluation
Metallic Minerals Ad Valorem Credit
Report No. 2021-TE2
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.
Staff Publications
Regulation of Electronic Nicotine Delivery Systems and Study of Youth Use
This memorandum provides an overview of Colorado's regulatory framework for electronic nicotine delivery systems (ENDS).
Budget Related Publications
Economic Outlook Presentation September 2022
Economic Outlook for the U.S. and Colorado
The ongoing expansion in the U.S. economy is fueled by consumer contributions.
Budget Related Publications
Forecast December 2020
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,...
Issue Briefs
Local Government Affordable Housing Strategies
This issue brief focuses on additional strategies that local governments and communities in Colorado are using to meet the housing needs of residents.
Staff Publications
Energy Handbook (2020)
The Legislative Council Staff's Energy Handbook is intended to serve as a reference guide to Colorado's energy sector. The book is divided into five sections. Section I covers the sources and uses of energy in Colorado. Section II explains how severance taxes and federal mineral lease moneys...
10/28/2020
Business & Economic Development
Energy
Local Government
Natural Resources & Environment
State Government
Issue Briefs
Colorado Clean Indoor Air Act (20-19)
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 has classified secondhand tobacco smoke as a known cause of cancer. The Centers for Disease...
Budget Related Publications
Forecast September 2020
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,...
Tax Expenditure Evaluation
Impact Assistance Credits
Report No. 2020-TE27
09/15/2020
Fiscal Policy & Taxes
Local Government
Natural Resources & Environment
Tax Expenditure Evaluation
Railroad: Equipment Sales and Use Tax & Construction Materials Sales Tax Exemptions
Report No. 2020-TE28
Tax Expenditure Evaluation
Residential Power Sales and Use Tax Exemption
Report No. 2020-TE29
Tax Expenditure Evaluation
Coal Severance Tax Expenditures
Report No. 2020-TE30
Tax Expenditure Evaluation
Tax Expenditures Compilation Report, September 2020
Report No. 2020-TE
Tax Expenditure Evaluation
Old and New Investment Tax Credits
Report No. 2020-TE26
Staff Publications
2020 Blue Book Fiscal Impact (English)
Fiscal Impact Statements for the 2020 statewide ballot measures.
09/14/2020
Elections & Redistricting
Fiscal Policy & Taxes
State Revenue & Budget
Issue Briefs
Colorado Fireworks Law (20-18)
This issue brief examines Colorado fireworks law, including permissible fireworks, sales, local government regulations, penalties for violating state laws, and executive orders.
Staff Publications
Community Choice Energy
Community choice energy (CCE) is an alternative to the investor-owned utility energy supply system that allows local entities to aggregate individual customers within a defined service area and secure alternative energy suppliers on their behalf. The primary goals of CCEs have been to lower...
Staff Publications
Fiscal Impacts of the Gallagher Amendment
In 1982, voters approved a constitutional measure governing property taxes, including a provision known as the Gallagher Amendment (Gallagher). Gallagher sought to protect homeowners from rising property taxes by maintaining a relatively constant ratio of residential and nonresidential property...
Tax Expenditure Evaluation
Oil and Gas Severance Tax Deduction for Transportation Costs & Oil and Gas Severance Tax Deduction for Manufacturing and Processing Costs
Report No. 2020-TE16