Tax Expenditure Evaluation
Military Retirement Benefits Deduction
Report No. 2023-TE2
Displaying 626 - 650 of 683 results
Budget Related Publications
Appropriations Report Fiscal Year 2024-25
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.
Tax Expenditure Evaluation
Agricultural Applicator Aviation Fuel Tax Refund
Report No. 2024-TE7
08/30/2024
Agriculture
Fiscal Policy & Taxes
Transportation & Motor Vehicles
Tax Expenditure Evaluation
Agricultural Applicator Aircraft Fuel Tax Exemption
Report No. 2019-TE15
Note: A more recent evaluation was issued in August 2024. Click HERE to access the August 2024 report.
Budget Related Publications
Forecast September 2024
Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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,...
Budget Related Publications
Report on Referendum C Revenue and Spending FY 2005-06 through FY 2024-25
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2023-24 state fiscal years and preliminary numbers for the 2024-25 state fiscal year. It also reflects the actions of the General Assembly and
...Summary of Major Legislation
Summary of 2024 Behavioral Health Legislation
Addressing the substance use disorder epidemic and providing behavioral health resources to communities throughout Colorado were the two major behavioral health care themes that emerged during the Second Regular Session of the 74th General Assembly. Important behavioral health bills are...
Issue Briefs
Colorado’s Health Insurance Market
Health insurance is a method of paying or receiving reimbursement for health care costs from covered services. Health insurance companies spread the costs and risk of covered health care services across all members of a plan in exchange for premiums and other cost-sharing mechanisms, such as...
Issue Briefs
Colorado Clean Indoor Air Act
The harmful effects of secondhand smoke and emissions from tobacco, marijuana, and electronic smoking devices continue to be an issue in Colorado. Since 1992, the U.S. Environmental Protection Agency (EPA) has classified secondhand tobacco smoke as a known cause of cancer.
10/29/2024
Liquor, Tobacco, & Marijuana
Local Government
Public Health
State Government
Staff Publications
Fiscal Note FAQ's
Fiscal Note FAQ's
Staff Publications
2025 Fiscal Note Staff Assignments by Subject Area
2025 Fiscal Note Staff Assignments by Subject Area.
Tax Expenditure Evaluation
Manufacturing Sales Tax Exemptions
Report No. 2024-TE8
Tax Expenditure Evaluation
Energy Used for Industrial & Manufacturing Purposes Exemption
Report No. 2019-TE20
Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.
Tax Expenditure Evaluation
Machinery Used in Manufacturing Exemption
Report No. 2021-TE6
Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.
Staff Publications
Overview of the Fiscal Note Process
Fiscal notes are prepared by Colorado Legislative Council Staff (LCS) to provide the members of the Colorado General Assembly with the estimated impact of proposed legislation on state and local government revenue and expenditures. The fiscal note is a non-binding, decision-making tool for...
Summary of Major Legislation
Summary of 2024 Finance, State Budget, and Taxes Legislation
During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.
12/31/2024
Financial Services & Commerce
Fiscal Policy & Taxes
State Revenue & Budget
Final/Annual Reports
2024 Health Insurance Exchange Oversight Committee Final Report
Section 10-22-107, C.R.S., establishes the Colorado Health Insurance Exchange Oversight Committee (oversight committee) for guiding the implementation of the Colorado Health Benefit Exchange, which currently does business under the name Connect for Health Colorado (exchange), and making...
Staff Publications
2024 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.
Summary of Major Legislation
Summary of 2024 Health Care and Health Insurance Legislation
Many pieces of legislation regarding health care and health insurance made their way through the 74th General Assembly. Most of the legislation fell into the following categories: removing barriers to treatment, and licensing requirements.
Session Related Publications
2025 Fiscal Notes Common Policies
This memorandum describes the common policies for submitting a fiscal note response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2025 legislative session.
Session Related Publications
2025 Fiscal Notes Response Form
This response form is provided to state agencies for responding to fiscal note information requests from Legislative Council Staff.
Session Related Publications
2025 Fiscal Note Response Form – Institutions of Higher Education
The purpose of this form is to collect fiscal assessments, including impacts to specific funding sources, for higher education based on legislation.
Session Related Publications
2025 Agency Expense Worksheet
This worksheet is provided to state agencies for responding to fiscal note information requests from Legislative Council Staff.
Session Related Publications
2025 Fiscal Note Staff Assignments by Subject Area
2025 Fiscal Note Staff Assignments by Subject Area.
Staff Publications
Colorado Liquor Licensing Handbook
This handbook is designed to be a reference guide for legislators and the public on the topic of Colorado laws related to liquor licensing. It covers the three-tier regulatory structure; license and permit types; general licensing requirements; enforcement; taxes and fees; and recent legislation...