Staff Publications
Senate Bill 15-267 as Introduced by the General Assembly (FY 2015-16 Compared with FY 2014-15)
Senate Bill 15-267 as Introduced by the General Assembly
FY 2015-16 Compared with FY 2014-15
Displaying 426 - 450 of 561 results
Issue Briefs
Colorado's Constitutional Spending Limit (2015)
In 1992, voters approved an amendment to the Colorado Constitution — Article X, Section 20 — known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.
Budget Related Publications
FY2015-16 Budget Package and Long Bill Narrative
Issue Briefs
Marijuana TABOR Refund (2015)
Colorado's Taxpayer's Bill of Rights (TABOR) requires voter approval of any new taxes. Prior to voter approval, it also requires that voters receive estimates of state spending without new taxes and the new tax revenue. Proposition AA, which authorized the 10 percent sales tax and the 15 percent...
Budget Related Publications
Forecast March 2015
Focus Colorado presents forecasts for the economy and state government revenue through FY 2016-17. 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,...
Staff Publications
Overview of the State Education Fund and K-12 Public School Funding (2015)
Overview of the State Education Fund and K-12 Public School Funding
Joint Education Committee
Staff Publications
State Education Fund Report (2015)
The forecast for the State Education Fund and the level of General Fund appropriations needed to pay for school finance have changed from when the General Assembly adjourned in May 2014. Property values are expected to grow more rapidly over the next few years, helping to boost the local...
Budget Related Publications
CY 2015 FY 2014-15 Supplemental Package Narrative
Issue Briefs
Colorado's K-12 Education Funding Rankings (2015)
K-12 funding rankings are of perpetual interest to legislators, educators, parents, and the general public because they provide a measure to evaluate where Colorado stands nationally on education funding. However, rankings can also result in confusion because of data differences and metrics used...
Staff Publications
Colorado Public School Accountability Handbook (2015)
The General Assembly is required by the Colorado Constitution to establish and maintain a thorough and uniform system of free public schools, where any person between the ages of 6 and 21 may be educated. At the same time, the constitution places control of public school instruction in locally...
Issue Briefs
Income Tax Checkoffs (2015)
Colorado's individual income tax form allows a taxpayer to make a voluntary contribution to any one of 15 funds, each of which benefits a program or charitable organization (organization). This issue brief provides information on the income tax "checkoff" program and the selection of...
Budget Related Publications
FY 2015-16 Staff Budget Briefing Summary
Issue Briefs
Individual Income Tax (2014)
The individual income tax is the largest source of General Fund revenue, accounting for 60 percent of General Fund collections in FY 2013-14. This issue brief provides a brief history of Colorado income tax rates, discusses the general process for determining Colorado’s individual income tax,...
Issue Briefs
High Performance Certification Program (2014)
New construction and substantial renovation of academic buildings and facilities constructed or maintained with state General Fund moneys (hereafter referred to as "state facilities") are required to comply with the High Performance Certification Program (HPCP). The program requires the...
Issue Briefs
Transportation Planning and Funding in Colorado
This issue brief examines the entities and revenue sources used to administer and finance Colorado's transportation system.
Issue Briefs
Disaster Mitigation and Relief Tax Breaks (2014)
In response to natural disasters that have hit Colorado in recent years, the General Assembly has enacted a number of tax breaks aimed at mitigating or relieving the impact of these disasters on taxpayers. Tax breaks can take a number of different forms, such as an income tax deduction,...
Issue Briefs
Statutory Transfer to Fund Transportation and Capital Construction (2014)
Senate Bill (SB) 09-228, adopted by the General Assembly during the 2009 legislative session, creates a five-year block of statutory transfers from the General Fund to finance transportation and capital construction projects. This issue brief discusses the state law that specifies the amounts of...
11/17/2014
Capital Construction
State Revenue & Budget
Transportation & Motor Vehicles
Issue Briefs
Colorado's K-12 Achievement Gaps (2014)
State law defines "achievement gap" as the difference in academic achievement attained by student groups on the statewide assessments and "growth gap" as the differences among student groups in the rates of academic growth.1 Achievement gaps are observable between racial or ethnic groups of...
Issue Briefs
State Taxes on Marijuana (2014)
In 2000, voters approved Amendment 20, allowing the possession and use of medical marijuana in Colorado. In 2012, voters approved Amendment 64, legalizing marijuana for use by adults aged 21 and older. Sales of retail marijuana for adult use began on January 1, 2014.
Staff Publications
Table 1 School Finance Funding Comparison with Passage of HB 14-1292 and HB 14-1298
School Finance Funding Comparison With Passage of Both HB 14-1292 and HB 14-1298, FY 2014-15
Current Law vs. Passage of HB 14-1292 and HB 14-1298 Combined
Staff Publications
Table 2 School Finance Funding Comparison with HB 14-1292 AND hb 14-1298
School Finance Funding Comparison With Both HB 14-1292 and HB 14-1298
FY 2014-15 vs FY 2013-14
Issue Briefs
Remedial Education (2014)
Remedial education refers to academic courses in higher education intended to improve the basic skills of new or returning college students, so that they are adequately prepared for college-level work. These basic skills courses are typically non-credit courses. This issue brief discusses how...
Staff Publications
Kindergarten through Twelfth Grade (K-12) Public School Funding (2014)
This memorandum provides an overview of K-12 funding within the context of the state's operating budget. In December 2013, about $1.1 billion was transferred from the General Fund to the State Education Fund (SEF). The General Assembly has used some of this one-time money to set funding levels...
Issue Briefs
Statewide Student Assessments (2014)
Assessments provide teachers, parents, students, policymakers, and other stakeholders in Colorado's education system with a way of measuring student performance against state standards. First administered on a statewide basis in 1997 under the name Colorado Student Assessment Program (CSAP),...
Staff Publications
Distribution of FY 2013-14 General Fund Surplus
The FY 2013-14 General Fund surplus is estimated at $235.8 million.1 State law requires this surplus to be distributed in the amounts and order shown in Table 1.2 Additionally, the transfer to the Capital Construction Fund is allocated by state law in the order and amounts shown in Table 2.3 Up...