Tax Expenditure Evaluation
In-State Investment Pre-1959 Insurance Premium Tax Deduction
Report No. 2019-TE28
Displaying 106 - 120 of 401 results
Tax Expenditure Evaluation
Surplus Lines Insurance Tax and Examination Fee Deduction
Report No. 2019-TE29
Budget Related Publications
Forecast September 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,...
Issue Briefs
Road Usage Charge Programs (19-14)
Transportation infrastructure in the United States is primarily funded through motor fuel (gas) taxes. Facing declining future revenues and increased construction costs, some states have begun to experiment with a new way of funding transportation: the road usage charge. This issue brief...
09/23/2019
Fiscal Policy & Taxes
State Revenue & Budget
Transportation & Motor Vehicles
Issue Briefs
Colorado Gaming Tax Revenue and Distributions (19-17)
In 1990, Colorado voters passed a constitutional amendment allowing limited gaming only in the cities of Central City, Black Hawk, and Cripple Creek. Limited gaming is defined as “the use of slot machines and the card games of blackjack and poker, each game having a maximum single bet of five...
Final/Annual Reports
Sales and Use Tax Simplification Task Force 2019 Final Report
Final Report to the Colorado General Assembly by the Sales and Use Tax Task Force.
Staff Publications
Tax Expenditure Evaluation Interim Study Committee Summary Report
Tax Expenditure Evaluation Interim Study Committee Summary Report.
Issue Briefs
Regional Accountable Entities (19-20)
This issue brief provides an overview of Regional Accountable Entities, organizations responsible for coordinating the physical and behavioral health care of the state’s Medicaid members.
Budget Related Publications
Forecast December 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,...
Issue Briefs
The Specific Ownership Tax (20-01)
In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.
Final/Annual Reports
2019 Tax Expenditure Evaluation Interim Study Committee Final Report
Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.
Staff Publications
Dynamic Modeling
A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in...
01/15/2020
Business & Economic Development
Fiscal Policy & Taxes
General Assembly
State Revenue & Budget
Issue Briefs
Mobile Home Parks Overview (20-03)
This issue brief provides background information on mobile homes and an overview of the Mobile Home Park Act, including recent changes to the law with regard to county ordinances, registrations, the dispute resolution and enforcement program, and evictions.
Staff Publications
Property Taxes on Oil and Natural Gas Property
This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
01/31/2020
Fiscal Policy & Taxes
Natural Resources & Environment
State Revenue & Budget
Fiscal Policy & Taxes
Effective Tax Rates on Oil and Natural Gas
This memorandum provides information concerning severance taxes in Colorado and eight other western states. The memo provides detailed information on Colorado’s severance tax structure, including estimates for the current value of the ad valorem tax credit and the stripper well exemption. ...
02/19/2020
Fiscal Policy & Taxes
Natural Resources & Environment
State Revenue & Budget