Corporate Condemnation Capital Gains Income Tax Deduction
Report No. 2020-TE15
Second Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2020-TE15
Report No. 2020-TE17
In 1982, voters approved a constitutional measure governing property taxes, including a provision known as the Gallagher Amendment (Gallagher). Gallagher sought to protect homeowners from rising property taxes by maintaining a relatively constant ratio of residential and nonresidential property...
This issue brief examines Colorado fireworks law, including permissible fireworks, sales, local government regulations, penalties for violating state laws, and executive orders.
During the 2020 legislative session, the General Assembly considered measures related to parental rights, marriage and adoption, and child welfare.
This memorandum provides an executive summary of the various Executive Orders issued during the declared disaster emergency related to COVID‑19 in Colorado.
During the 2020 legislative session, the General Assembly considered measures related to its operations, state employees and retirement plans, state agencies and procurement, open records and meetings, and notarization. Several of the bills were in response to the COVID-19 pandemic and the...
The Legislative Council Staff's Energy Handbook is intended to serve as a reference guide to Colorado's energy sector. The book is divided into five sections. Section I covers the sources and uses of energy in Colorado. Section II explains how severance taxes and federal mineral lease moneys...
Final Report to the Colorado General Assembly by the Prison Population Management Interim Study Committee.
This memorandum provides instructions and deadlines for interested parties to submit fiscal information for consideration by Legislative Council Staff, outlines the process for filing a motion for a rehearing before the Title Board if there are objections to the fiscal summary prepared by LCS,...
During the 2020 legislative session, the General Assembly considered several measures related to water, including water demand and conservation, water studies, instream flows, funding for water projects, and other water bills.
This issue brief provides an overview of state‑sponsored retirement plans, retirement plan marketplaces, and multiple employer retirement plans for private sector workers. The brief also includes a discussion of related federal laws and Congressional activity.
Information technology (IT) is used by every state agency to make operations more efficient and services more widely available to the citizens of Colorado. Along with other day-to-day expenses of state government, expenses related to IT are paid through the capital construction and
...In 2019, Colorado enacted House Bill 19-1261, establishing statewide greenhouse gas (GHG) emissions reduction goals. Colorado also enacted Senate Bill 19‑096, requiring the Air Quality...
Respite care provides temporary relief to a caregiver from the physical and emotional impacts of caring for a person with special needs who requires assistance to care for themselves. Care can be provided for a few hours, overnight, or on an extended basis by a friend, family member, volunteer...
This memorandum provides an overview of the various Public Health Orders issued by the Colorado Department of Public Health and Environment (CDPHE) during the declared disaster emergency related to COVID‑19 in Colorado. Thirteen public health orders have been issued since March, 2020.
The purpose of the CDC final report is to provide annual and historical information on the capital development process. The 2020 final report provides a complete summary of all capital construction and controlled maintenance appropriations during the 2018 session. A five-year history and three-...
An overview of the rules and procedures to be followed by the Senate Judiciary Committee.
An overview memo of the rules and procedures to be followed by the Senate Committee on Education.
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...
During the 2021 legislative session, the General Assembly considered several measures related to children and domestic matters, including foster care, child care, and child welfare.
This memorandum summarizes the policies and procedures for committees meeting during the 2021 legislative interim.
This issue brief examines Colorado fireworks law, including permissible fireworks, sales, local government regulations, penalties for violating state laws, and executive orders.
During the 2021 legislative session, the General Assembly examined a number of measures related to civil law and the courts.
Summary report for the Colorado Youth Advisory Council Review Committee (COYAC).