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Staff Publications

Updated - Resources for Small Businesses in Response to COVID-19

Subjects

Business & Economic Development

Public Health

Agency

Legislative Council Staff

Published

05/05/2021

This memorandum provides an overview of various federal, state, and local programs and resources that are available to provide assistance to small businesses in Colorado during the COVID-19 public health emergency.

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Tax Expenditure Evaluation

Regional Home Office Insurance Premium Tax Rate Reduction

Report No. 2025-TE5

Publishing Agency:

Office of the State Auditor

Date:

03/21/2025

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

Insurance

Labor & Employment

Tax Expenditure Evaluation

Rural Jump-Start Tax Expenditures

Report No. 2025-TE2

Publishing Agency:

Office of the State Auditor

Date:

02/07/2025

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

Tax Expenditure Evaluation

Manufacturing Sales Tax Exemptions

Report No. 2024-TE8

Publishing Agency:

Office of the State Auditor

Date:

12/03/2024

Subjects:

Business & Economic Development

Energy

Fiscal Policy & Taxes

Staff Publications

Required Reporting on Greenhouse Gas Emissions Reports

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.

Publishing Agency:

Legislative Council Staff

Date:

11/27/2024

Subjects:

Energy

General Assembly

Natural Resources & Environment

Public Health

Transportation & Motor Vehicles

Issue Briefs

Homeowner Associations and Property Insurance

A homeowner association (HOA) must obtain insurance to cover common elements such as physical property and liability. Unit owners within an HOA also purchase insurance to cover the homeowners’ private property, parts of the unit not covered by the HOA’s policy, and liability. This issue brief...

Publishing Agency:

Legislative Council Staff

Date:

11/15/2024

Subjects:

Business & Economic Development

Housing

Insurance

Staff Publications

Business Personal Property Tax

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...

Publishing Agency:

Legislative Council Staff

Date:

11/14/2024

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

Summary of Major Legislation

Summary of 2024 Business and Economic Development Legislation

During the 2024 legislative session, the General Assembly passed several business‑related measures including regulatory changes, consumer protections, and economic development.

Publishing Agency:

Legislative Council Staff

Date:

11/13/2024

Subjects:

Business & Economic Development

Financial Services & Commerce

Issue Briefs

Gender Pay Equity

This issue brief provides an overview of federal and state laws related to gender pay equity and a summary of past legislative efforts by the Colorado General Assembly on the topic.

Publishing Agency:

Legislative Council Staff

Date:

10/31/2024

Subjects:

Business & Economic Development

Labor & Employment

Issue Briefs

Colorado Clean Indoor Air Act

The harmful effects of secondhand smoke and emissions from tobacco, marijuana, and electronic smoking devices continue to be an issue in Colorado. Since 1992, the U.S. Environmental Protection Agency (EPA) has classified secondhand tobacco smoke as a known cause of cancer.

Publishing Agency:

Legislative Council Staff

Date:

10/29/2024

Subjects:

Liquor, Tobacco, & Marijuana

Local Government

Public Health

State Government

Summary of Major Legislation

Summary of 2024 Behavioral Health Legislation

Addressing the substance use disorder epidemic and providing behavioral health resources to communities throughout Colorado were the two major behavioral health care themes that emerged during the Second Regular Session of the 74th General Assembly. Important behavioral health bills are...

Publishing Agency:

Legislative Council Staff

Date:

10/24/2024

Subjects:

Health Care & Health Insurance

Public Health

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