Fuel Excise Tax Expenditures
Report No. 2024-TE6
First Regular Session | 75th General Assembly
Colorado General AssemblyReport No. 2024-TE6
During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.
Submitted herewith is the final report of the Transportation Legislation Review Committee (TLRC). This committee was created pursuant to Section 43-2-145, Colorado Revised Statutes. The purpose of this committee is to give guidance and direction to the Colorado Department of Transportation on...
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2023-24. 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,...
Report No. 2024-TE8
Legislative Council Staff produces greenhouse gas emissions reports (GHG reports) that estimate the emissions impact of certain bills. Utilization of these reports has been low. The reports repeal following the 2025 session unless extended by legislation.
This memorandum provides background information on Colorado’s business personal property tax. Personal property includes machinery, equipment, and other goods used to operate a business that are not part of a building or structure and its fixtures. For the purposes of this memo, business...
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 2023-24, over 30 state government entities had received enterprise status for at least...
This issue brief provides an overview of public sector use of unmanned aircraft systems (UAS), commonly known as drones, including federal and state regulations, and current applications in Colorado.
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