Downloaded Software Exemption
Report No. 2022-TE20
First Regular Session | 75th General Assembly
Colorado General AssemblyReport No. 2022-TE20
The individual income tax is the largest source of General Fund revenue, accounting for 60 percent of General Fund collections in FY 2013-14. This issue brief provides a brief history of Colorado income tax rates, discusses the general process for determining Colorado’s individual income tax,...
Data breaches are becoming increasingly common and bring uncertainty for private citizens. According to the Federal Trade Commission, identity theft is one of the fastest growing crimes in the United States. Data breaches impose significant costs on both individuals whose personal identifying...
Information technology (IT) is used by every state agency to make operations more efficient and services more widely available to the citizens of Colorado. Along with other day-to-day expenses of state government, expenses related to IT are paid through the operating budget in the state's annual...
In response to natural disasters that have hit Colorado in recent years, the General Assembly has enacted a number of tax breaks aimed at mitigating or relieving the impact of these disasters on taxpayers. Tax breaks can take a number of different forms, such as an income tax deduction,...
This memorandum provides information about the charge of the Joint Technology Committee, as established by House Bill 13-1079 and amended by House Bill 14-1395. It discusses the formation, membership, and meetings of the committee, the powers and duties of the committee, staff assistance, and...
In 2000, voters approved Amendment 20, allowing the possession and use of medical marijuana in Colorado. In 2012, voters approved Amendment 64, legalizing marijuana for use by adults aged 21 and older. Sales of retail marijuana for adult use began on January 1, 2014.
Telecommunications regulation has been an active issue in the Colorado state legislature for several years. In 2014, five bills passed that changed telecommunications regulation, subsidies, and infrastructure in Colorado. These bills deregulate a number of telecommunications products, specify...
The attached document provides a summary of major legislation considered by the General Assembly pertaining to taxes and fiscal policy.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2015-16. 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,...
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.
The effective date for bills enacted without a safety clause is August 6, 2025, if the General Assembly adjourns sine die on May 7, 2025 (unless otherwise specified). Details
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