Two Percent Loss and Bad Debt Allowances & Lost or Destroyed Fuel Tax Credit/Refund
Report No. 2019-TE14
Note: A more recent evaluation was issued in June 2024. Click HERE to access the June 2024 report.
Second Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2019-TE14
Note: A more recent evaluation was issued in June 2024. Click HERE to access the June 2024 report.
This memorandum provides a brief overview of wildfire-related legislation from 2020 to 2024. It includes all staff-identified bills related to wildfire, including bills introduced by the Wildfire Matters Review Committee. Bills are organized by category and identify impacted state agencies. The...
Report No. 2023-TE2
Report No. 2020-TE7
Report No. 2024-TE7
Report No. 2019-TE15
Note: A more recent evaluation was issued in August 2024. Click HERE to access the August 2024 report.
This memorandum describes the process for designating Colorado Enterprise Zones and Enhanced Rural Enterprise Zones, the tax expenditures available for investing in designated enterprise zone areas, and the administration and certification process of enterprise zones tax credits.
The relationship between social media use and adolescent mental health has prompted a rise in regulatory policy across the nation and in Colorado. This memorandum examines social media use and adolescent health outcomes, the predominant policy frameworks in this domain, and federal and state...
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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,...
Several pieces of legislation focused on water in Colorado were passed during the 2024 session. These include measures concerning water projects, regulations for construction activities near wetlands and rivers, water conservation efforts, and improving water quality.
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2023-24 state fiscal years and preliminary numbers for the 2024-25 state fiscal year. It also reflects the actions of the General Assembly and
...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...
During the 2024 legislative session, the General Assembly passed several pieces of legislation related to veterinary care, species conservation, public engagement, and potatoes.
During the 2024 legislative session, the General Assembly passed several business‑related measures including regulatory changes, consumer protections, and economic development.
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...
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...
This issue brief provides an overview of conservation easements in Colorado and discusses the certification process, federal and state tax incentives for the donation of conservation easements, and state purchases of conservation easements.
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.
Report No. 2024-TE8
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.
Report No. 2019-TE20
Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.
Report No. 2021-TE6
Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.