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Fiscal Policy & Taxes

Tax Expenditure Evaluation: Property for Use in Space Flight Exemption

Report No. 2022-TE23

Publishing Agency:

Office of the State Auditor

Date:

04/15/2022

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation: Conservation Easement Credit

Report No. 2022-TE24

Publishing Agency:

Office of the State Auditor

Date:

04/15/2022

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation: Affordable Housing Tax Credit

Report No. 2022-TE25

Publishing Agency:

Office of the State Auditor

Date:

04/15/2022

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation: Catastrophic Health Insurance Deduction

Report No. 2022-TE15

Publishing Agency:

Office of the State Auditor

Date:

04/15/2022

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation: Medical Savings Account Deductions

Report No. 2022-TE16

Publishing Agency:

Office of the State Auditor

Date:

04/15/2022

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation: Long-Term Care Insurance Credit

Report No. 2022-TE17

Publishing Agency:

Office of the State Auditor

Date:

04/15/2022

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation: Charitable Contribution Deduction

Report No. 2022-TE18

Publishing Agency:

Office of the State Auditor

Date:

04/15/2022

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation: Colorado Earned Income Tax Credit

Report No. 2022-TE19

Publishing Agency:

Office of the State Auditor

Date:

04/15/2022

Subject:

Fiscal Policy & Taxes

Tax Expenditure Evaluation: Aviation Fuel Exemptions

Report No. 2022-TE14

Publishing Agency:

Office of the State Auditor

Date:

04/15/2022

Subject:

Fiscal Policy & Taxes

Staff Publications

Higher Education Enrollment and Tuition Revenue Forecast

This memorandum presents the 2022 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment and College Opportunity Fund (COF) FTE enrollment for the...

Publishing Agency:

Legislative Council Staff

Date:

03/31/2022

Subjects:

Fiscal Policy & Taxes

Higher Education

State Revenue & Budget

Budget Related Publications

Forecast March 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,...

Publishing Agency:

Legislative Council Staff

Date:

03/17/2022

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Staff Publications

Regulated Industry Hours of Operation Laws and Regulations

The memorandum provides a summary of the laws and regulations regarding the hours of operation for licensed liquor, marijuana, and limited gaming businesses.

Publishing Agency:

Legislative Council Staff

Date:

02/22/2022

Subject:

Liquor, Tobacco, & Marijuana

Staff Publications

History of TABOR Refund Mechanisms

This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.

Publishing Agency:

Legislative Council Staff

Date:

02/17/2022

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Fiscal Policy & Taxes

Refund Mechanisms Used for Prior TABOR Surpluses

Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020.

Publishing Agency:

Legislative Council Staff

Date:

02/17/2022

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Staff Publications

2022 Tobacco Master Settlement Agreement Payment Forecast

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2021, the state received $86.6 million, which was used to determine distributions to MSA-funded programs for the Current FY 2021-22. This document presents a forecast...

Publishing Agency:

Legislative Council Staff

Date:

02/04/2022

Subjects:

Liquor, Tobacco, & Marijuana

State Revenue & Budget

Staff Publications

CY 2021 ARPA Revenue Loss

Among the allowable uses of federal American Rescue Plan Act (ARPA) funds, states have the most flexibility in spending the portion of funding used to offset the state revenue loss attributable to the COVID-19 pandemic. This memorandum provides information on the revenue loss reported for...

Publishing Agency:

Legislative Council Staff

Date:

01/31/2022

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Final/Annual Reports

Final Report of the Task Force on Economic Recovery & Relief Task Force

The subpanel supporting the Economic Relief and Recovery Task Force is pleased to present this final report. After the Summary of Findings. The report is divided into five discrete sections. The organization into discrete sections reflects the organization of the work of the subpanel. In order...

Publishing Agency:

Legislative Council Staff

Date:

01/17/2022

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Fiscal Policy & Taxes