The state innovative motor vehicle income tax credit is intended to reduce the cost of alternative fuel vehicles and incentivize their purchase. This issue brief describes the tax credit, most recently addressed in House Bill 13-1247, and provides information on how its value is calculated.
Juvenile justice systems were created in the late 19th century under the philosophy that juveniles are different than adults and may have different rehabilitation needs. Colorado has two separate systems for the detention or commitment of juveniles convicted of crimes. One system exists within...
In the 2013 legislative session, the General Assembly enacted Senate Bill 13-011, the Colorado Civil Union Act. This issue brief summarizes the provisions of the act and discusses other states' laws concerning same-sex marriage and civil unions. A brief explanation of two same-sex marriage cases...
State Highway Fund (SHF), the primary operating fund used by the Colorado Department of Transportation (CDOT) to manage state transportation projects. The SHF receives revenue from the HighwayUsers Tax Fund (HUTF), various other revenue and fees, federal funds, and the General Fund. Each of...