Tax Expenditure Evaluation
Exonerated Persons Deduction
Report No. 2022-TE31
Displaying 326 - 350 of 477 results
Tax Expenditure Evaluation
First-Time Home Buyer Savings Account Deduction
Report No. 2022-TE32
Tax Expenditure Evaluation
Preservation of Historic Structures Tax Credit
Report No. 2022-TE33
07/28/2022
Business & Economic Development
Fiscal Policy & Taxes
Housing
Tax Expenditure Evaluation
Innovative Cars and Trucks Credits
Report No. 2022-TE34
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...
Summary of Major Legislation
Summary of 2022 Information Technology Legislation
During the 2022 legislative session, the Colorado General Assembly considered several measures related to information technology (IT), including: privacy protections, IT-related state services; and Joint Technology Committee-sponsored bills.
08/03/2022
General Assembly
State Government
Telecommunications & Information Technology
Session Related Publications
Fiscal Note Reports (2022)
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About this report: This spreadsheet provides several reports on fiscal data from Legislative Council Staff Fiscal Notes. |
Staff Publications
State Government Enterprises
This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR). From FY 1993-94 through FY 2022-23, 33 state government entities had received enterprise status for at least one...
Tax Expenditure Evaluation
Nonresident Disaster Relief Worker Subtraction
Report No. 2022-TE35
Tax Expenditure Evaluation
Foreign Source Income Exclusions for C Corporations and Export Partnerships
Report No. 2022-TE36
Tax Expenditure Evaluation
Marijuana Related Tax Expenditures
Report No. 2022-TE37
09/15/2022
Fiscal Policy & Taxes
Health Care & Health Insurance
Liquor, Tobacco, & Marijuana
Budget Related Publications
Forecast September 2022
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,...
Final/Annual Reports
Legislative Oversight Committee Concerning Tax Policy Summary Report
The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor.
Issue Briefs
Regulation of Mobile Home Parks (22-04)
Since 2019, the state legislature has updated the Mobile Home Park Act several times. This issue brief provides background on mobile homes and an overview of the Mobile Home Park Act, including recent changes to the law regarding purchasing mobile home parks, evictions, and leases.
Staff Publications
Regional Trends in Labor Force and Employment During the Pandemic Recovery
This memorandum highlights regional and sectoral differences in Colorado’s labor market and employment recovery from the pandemic‑induced recession, including in labor force, job openings, and employment.
10/07/2022
Business & Economic Development
Fiscal Policy & Taxes
Labor & Employment
State Revenue & Budget
Final/Annual Reports
2022 Legislative Oversight Committee Concerning Tax Policy Final Report
The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor. The committee is also charged with oversight of the Task...
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,...
Final/Annual Reports
Legislative Oversight Committee Concerning Tax Policy Final Report
The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor. The committee is also charged with oversight of the Task...
Tax Expenditure Evaluation
Interstate Sales of Alcohol Excise Tax Exemption
Report No. 2019-TE21
Staff Publications
Overview and History of Statewide Ballot Measures in Colorado
This memorandum provides an overview of the statewide ballot measure process; a summary of the measures approved or rejected by Colorado voters between 1880 and 2022; and links to additional resources at the offices of the Colorado Legislative Council Staff and the Colorado Secretary of State....
Staff Publications
Vacancies in Elected Offices
This memorandum provides an overview of the process to fill vacancies in various elected offices at the federal, state, and local levels. A vacancy in an elected office occurs when an office holder resigns or dies during his or her elected term. A vacancy may also occur when an elected...
01/04/2023
Elections & Redistricting
General Assembly
Local Government
State Government
Session Related Publications
SMART Act Hearings Overview Memorandum
This memorandum provides an overview of the "State Measurement for Accountable, Responsive, and Transparent Government Act" (SMART Government Act). The act requires executive agencies to annually present specific information to joint legislative committees during the first two weeks of the...
Issue Briefs
State Law Regarding Homeowners' Associations (23-03)
This issue brief provides an overview of the CCIOA provisions that regulate HOAs.
Tax Expenditure Evaluation
Home Modification Tax Credit
Report No. 2023-TE1
Budget Related Publications
Understanding the State Budget - The Big Picture
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with a host of other considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy, in order to create a budget. This document is intended...