Tax Expenditure Evaluation
Oil and Gas Severance Tax Stripper Well Exemption
Report No. 2020-TE22
Displaying 76 - 100 of 222 results
Tax Expenditure Evaluation
Oil and Gas Severance Tax Ad Valorem Credit
Report No. 2020-TE24
Tax Expenditure Evaluation
Corporate Condemnation Capital Gains Income Tax Deduction
Report No. 2020-TE15
Summary of Major Legislation
Summary of Agriculture Legislation 2020
During the 2020 legislative session, the General Assembly considered several measures related to agriculture including industrial hemp; product safety and labeling; pesticides; animal welfare; and price setting.
Staff Publications
Process for Writing the Ballot Information Booklet
Article V, Section 1 (7.5), Colorado Constitution, and Section 1-40-124.5, Colorado Revised Statutes, require the Legislative Council Staff to prepare a ballot information booklet prior to each election in which a statewide issue appears on the ballot. The booklet's purpose is to provide voters...
Issue Briefs
Home Rule Governance in Colorado (20-16)
This issue brief outlines home rule governance for municipalities and counties, including the process for adopting a home rule charter and the powers that a home rule charter provides to local governments.
Issue Briefs
1332 State Innovation Waivers (20-15)
This issue brief discusses recent federal guidance related to 1332 state innovation waivers, the required criteria that must be met for approval of a waiver, the components of federal law that can be waived, the application process for a waiver, the monitoring and review process for an...
Summary of Major Legislation
Summary of State Government Legislation (2019)
During the 2019 legislative session, the General Assembly considered measures related to its own operations, federal relations, state employees and retirement plans, state agencies and procurement, open records and meetings, and notarization and recording.
Issue Briefs
Unemployment Insurance and Economic Downturns (20-13)
This issue brief provides an overview of the Colorado unemployment insurance (UI) program, including UI benefits, funding, and solvency in the context of recent economic downturns.
04/22/2020
Business & Economic Development
Labor & Employment
State Government
Staff Publications
Air Pollution Regulation in Colorado
This memorandum provides an overview of the history of the Clean Air Act, describes common air pollutants and their health impacts, describes Colorado’s air quality concerns and state programs, and lists recently proposed legislation, which aims to improve air quality.
Staff Publications
State and Local Cybersecurity Collaboration
This memorandum describes how some states find new ways to share cybersecurity knowledge and resources with their local governments to improve the state’s overall cybersecurity posture.
04/15/2020
Local Government
State Government
Telecommunications & Information Technology
Issue Briefs
State Laws Pertaining to Quarantines (20-12)
According to the U.S. Centers for Disease Control and Prevention (CDC), isolation and quarantine help protect the public by preventing exposure to people who have or may have a contagious disease. Isolation separates sick people with a communicable disease from people...
Issue Briefs
PERA's Automatic Adjustment Provision (20-09)
Senate Bill 18-200, Modifications to the Colorado Public Employees' Retirement Association (PERA) to Eliminate Unfunded Liability, included an automatic adjustment provision (AAP) that triggers when PERA's trusts are not on track to reach full funding within the targeted 30-year period. This...
Fiscal Policy & Taxes
Effective Tax Rates on Oil and Natural Gas
This memorandum provides information concerning severance taxes in Colorado and eight other western states. The memo provides detailed information on Colorado’s severance tax structure, including estimates for the current value of the ad valorem tax credit and the stripper well exemption. ...
02/19/2020
Fiscal Policy & Taxes
Natural Resources & Environment
State Revenue & Budget
Staff Publications
Property Taxes on Oil and Natural Gas Property
This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
01/31/2020
Fiscal Policy & Taxes
Natural Resources & Environment
State Revenue & Budget
Tax Expenditure Evaluation
Enterprise Zones Tax Expenditures
Report No. 2020-TE9
01/21/2020
Agriculture
Business & Economic Development
Energy
Fiscal Policy & Taxes
Health Care & Health Insurance
Transportation & Motor Vehicles
Tax Expenditure Evaluation
Enterprise Zone Refundable Renewable Energy Investment Tax Credit
Report No. 2020-TE3
01/21/2020
Business & Economic Development
Energy
Fiscal Policy & Taxes
Natural Resources & Environment
Staff Publications
The Role of Colorado's Forests in Greenhouse Gas Mitigation
This memorandum provides information regarding programs in Colorado that address deforestation and forest degradation, and the role that forests can play in mitigating greenhouse gas emissions.
Final/Annual Reports
Wildfire Matters Review Committee 2019 Final Report
Final report to the Colorado General Assembly by the Wildfire Matters Review Committee. The purpose of this committee is to oversee and review the prevention, mitigation, and financing of wildfire matters in Colorado.
Final/Annual Reports
Water Resources Review Committee 2019 Final Report
Final report to the Colorado General Assembly by the Water Resources Review Committee. The purpose of this committee is to oversee the conservation, use, development, and financing of Colorado's water resources.
Final/Annual Reports
2019 Zero Waste and Recycling Interim Study Committee Final Report
Final report to the Colorado General Assembly by the Zero Waste and Recycling Interim Study Committee. The purpose of this committee is to study waste and recycling infrastructure, composting, and public awareness of moving toward zero waste in Colorado.
Staff Publications
Procedures for Greenhouse Gas Emissions Reports Request Form
Procedures for Greenhouse Gas Emissions Reports Form
Staff Publications
Procedures for Greenhouse Gas Emissions Reports
This memorandum memorializes the process for requesting and preparing greenhouse gas emissions reports (reports) pursuant to Section 2-2-322.3, C.R.S. It outlines the number of reports per session, the process for requesting reports, the preparation and timing of reports, and the preparation of...
Staff Publications
Zero Waste and Recycling Interim Study Committee Summary Report
Summary report for the Zero Waste and Recycling Interim Study Committee.