Tax Expenditure Evaluation
Construction and Building Materials Exemption
Report No. 2021-TE4
Displaying 251 - 275 of 487 results
Tax Expenditure Evaluation
School Sales Exemptions
Report No. 2021-TE5
01/15/2021
Education & School Finance (Pre & K-12)
Fiscal Policy & Taxes
Tax Expenditure Evaluation
Mass Transit and Ridesharing Expenses Deduction
Report No. 2021-TE7
Final/Annual Reports
2020 Capital Development Final Report
The purpose of the CDC final report is to provide annual and historical information on the capital development process. The 2020 final report provides a complete summary of all capital construction and controlled maintenance appropriations during the 2018 session. A five-year history and three-...
Staff Publications
Housing Resources in Response to the COVID-19 Pandemic
This memorandum provides an overview of housing assistance programs and resources offered by federal, state, and local governments and nonprofit agencies throughout Colorado during the COVID-19 public health emergency.
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,...
Tax Expenditure Evaluation
Prefabricated Homes Exemptions
Report No. 2021-TE8
Tax Expenditure Evaluation
Previously Taxed Income Deduction for Individuals, Estates, and Trusts
Report No. 2021-TE9
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,...
Staff Publications
Process for Writing the Ballot Information Booklet
Article V, Section 1 (7.5), Colorado Constitution, and Section 1-40-124.5, Colorado Revised Statutes, require the Legislative Council Staff to prepare a ballot information booklet prior to each election in which a statewide issue appears on the ballot. The booklet's purpose is to provide voters...
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