The state incurs wildfire-related expenditures in several departments for various activities including wildfire prevention, preparedness, mitigation, suppression, and recovery. These activities are not explicitly broken out in the state budget and are spread across various line items in...
This memorandum provides information on state tax expenditures for renewable energy resources. State tax expenditures include individual and corporate income tax credits, deductions, and exemptions, and sales and use tax exemptions. Renewable energy resources include solar, wind, geothermal,...
Summary report for the Legislative Oversight Committee Concerning Tax Policy & Task Force.
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 In its original form, the task force was scheduled to be repealed in 2020.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,...
This memorandum summarizes legislative efforts since 2017 to control prescription drug prices. It includes information on both bills that failed as well as those that became law.
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...
Report No. 2021-TE24
Report No. 2021-TE25
Report No. 2021-TE26
Report No. 2021-TE
During the 2021 legislative session, the General Assembly passed numerous measures related to the liquor, gaming, and marijuana industries.
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...
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.
Report No. 2021-TE21
Report No. 2021-TE22
Report No. 2021-TE23
Report No. 2021-TE15
Report No. 2021-TE16
Report No. 2021-TE17
Report No. 2021-TE18
Report No. 2021-TE19
Report No. 2021-TE20
Report No. 2021-TE14
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,...
This issue brief provides a summary of the federal legislation that was passed in response to the COVID‑19, or coronavirus, public health emergency.