Budget Related Publications
Colorado Operating Budget Data Public
Colorado State Operating Budget Appropriations Data since FY 1999-00. Includes total appropriations and General Fund-only appropriations for each state agency.
Displaying 51 - 75 of 472 results
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.
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.
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...
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...
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...
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Child Care Facility Investment Credits
Report No. 2022-TE8
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Biotechnology Sales and Use Tax Refund
Report No. 2022-TE9
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Credit for Purchase of Uniquely Valuable Motor Vehicle Registration Numbers
Report No. 2022-TE10
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Non-Resident Aircraft Sales & Aircraft Parts Exemptions
Report No. 2022-TE12
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Components Used to Produce Renewable Energy Exemption
Report No. 2022-TE13
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Contaminated Land Redevelopment Credit
Report No. 2022-TE11
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Alcoholic Beverages Research Exemptions
Report No. 2022-TE1
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Olympic Medalist Income Tax Deduction
Report No. 2022-TE2
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Bingo-Raffle Equipment Exemption
Report No. 2022-TE3
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Colorado Works Program Employer Credit
Report No. 2022-TE4
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Farm Equipment and Parts Exemption
Report No. 2022-TE5
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Colorado Tuition Program Deduction
Report No. 2022-TE6
Fiscal Policy & Taxes
Tax Expenditure Evaluation: School-to-Career Expenses Credit
Report No. 2022-TE7
Final/Annual Reports
Final Report of the Task Force on Economic Recovery & Relief Cash Fund
Final Report to the Colorado General Assembly by the Task Force on Economic Recovery and Relief Cash Fund.
Staff Publications
Ranked Choice Voting
This memorandum provides an overview of ranked-choice voting, or instant-runoff voting. Ranked‑choice voting (RCV) is currently used in some nonpartisan elections in three Colorado municipalities, with an additional two municipalities using it in future elections. House Bill 21-1071, passed in...
Final/Annual Reports
2021 Marijuana Handbook
This publication provides an overview of marijuana laws in Colorado as well as marijuana licensing, marijuana in the state budget, regulations, federal law and jurisdictional issues, and additional resources.
Budget Related Publications
Forecast December 2021
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,...
Staff Publications
Overview and History of Statewide Ballot Measures
This memorandum provides an overview of the statewide ballot measure process; a summary of the measures approved or rejected by Colorado voters between 1880 and 2021; and links to additional resources at the offices of the Colorado Legislative Council Staff and the Colorado Secretary of State....
Staff Publications
2021 Legislative Oversight Committee Concerning Tax Policy Final Report
Final Report to the Colorado General Assembly by the Legislative Oversight Committee Concerning Tax Policy.