Staff Publications
Legislative Oversight Committee Concerning Tax Policy Summary Report
Summary report for the Legislative Oversight Committee Concerning Tax Policy & Task Force.
Displaying 51 - 75 of 518 results
Final/Annual Reports
Sales and Use Tax Simplification Task Force Final Report
The Sales and Use Tax Simplification Task Force (task force) was originally created in 2017 pursuant to House Bill 17-1216. In its original form, the task force was scheduled to be repealed in 2020. However,...
Budget Related Publications
Report on Referendum C Revenue and Spending FY 2005-06 through FY 2021-22
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2019‑20 state fiscal years and preliminary numbers for the 2020‑21 and 2021‑22 state fiscal years. It also reflects the actions of the General Assembly and Governor in spending...
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Exemption for Donations by Manufacturers to Government and Charitable Organizations
Report No. 2021-TE24
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Sales by Charitable Organizations Exemption
Report No. 2021-TE25
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Child Care Contribution Credit
Report No. 2021-TE26
Fiscal Policy & Taxes
Tax Expenditures Compilation Report, September 2021
Report No. 2021-TE
Staff Publications
History of Senior Property Tax Exemption (2021)
The senior homestead property tax exemption became available beginning in property tax year 2002, following voter approval of Referendum A in the 2000 General Election. The number of seniors claiming the exemption has grown over time, from 123,326 qualifying seniors in tax year 2002, to 262,130...
Budget Related Publications
Appropriations Report Fiscal Year 2021-22
The Appropriations Report summarizes the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.
Staff Publications
Financing Public Schools FY 2021-22
Three bills were enacted during the 2021 legislative session that substantively impacted the financing of public schools in Colorado:
- Senate Bill 21-268 provided funding for school districts in FY 2021-22, modified the school finance formula, and made administrative and grant program ...
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Aircraft Manufacturer New Employee Credit
Report No. 2021-TE21
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Precious Metal Bullion and Coin Exemption
Report No. 2021-TE22
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Aircraft Used in Interstate Commerce Exemption
Report No. 2021-TE23
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Advanced Industry Investment Credit
Report No. 2021-TE15
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Enterprise Zone Contribution Credit
Report No. 2021-TE16
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Materials Used in Iron, Steel, and Vanadium-Uranium Ore Manufacturing and Processing Exemption
Report No. 2021-TE17
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Capital Gain Deductions
Report No. 2021-TE18
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Colorado Alternative Minimum Tax Credit
Report No. 2021-TE19
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Pension or Annuity Deduction
Report No. 2021-TE20
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Pre-Press Printing Exemption
Report No. 2021-TE14
Budget Related Publications
Forecast June 2021
Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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,...
Issue Briefs
Updated - Summary of Federal Legislation Passed in Response to COVID-19 (21-05)
This issue brief provides a summary of the federal legislation that was passed in response to the COVID‑19, or coronavirus, public health emergency.
05/26/2021
Business & Economic Development
Fiscal Policy & Taxes
Public Health
State Government
Staff Publications
Legislative Changes and Flexibility in the Use of American Rescue Plan Funds
This memorandum provides information on how revenue changes in legislative measures may impact the state’s flexibility in using its $3.8 billion allocation of federal American Rescue Plan Act (ARPA) funds. This memorandum will be updated as additional federal guidance becomes available and...
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Previously Taxed Income Deduction for Individuals, Estates, and Trusts
Report No. 2021-TE9
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Food Ingredients Exemption
Report No. 2021-TE10