Fiscal Policy & Taxes
Tax Expenditure Evaluation: School-to-Career Expenses Credit
Report No. 2022-TE7
Displaying 51 - 75 of 342 results
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
2021 Legislative Oversight Committee Concerning Tax Policy Final Report
Final Report to the Colorado General Assembly by the Legislative Oversight Committee Concerning Tax Policy.
Staff Publications
2021 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...
Staff Publications
Colorado State Tax Expenditures for Renewable Energy Resources (2021)
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,...
Staff Publications
Legislative Oversight Committee Concerning Tax Policy Summary Report
Summary report for the Legislative Oversight Committee Concerning Tax Policy & Task Force.
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...
Issue Briefs
Colorado Fireworks Law (21-06)
This issue brief examines Colorado fireworks law, including permissible fireworks, sales, local government regulations, penalties for violating state laws, and executive orders.
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
Summary of Major Legislation
Summary of 2021 Liquor, Gaming, and Marijuana Legislation
During the 2021 legislative session, the General Assembly passed numerous measures related to the liquor, gaming, and marijuana industries.
Summary of Major Legislation
Summary of 2021 Local Government Legislation
During the 2021 legislative session, the General Assembly considered several measures related to local governments, including the powers and duties of local governments and matters related to special and local improvement districts, community revitalization, procurement, the limited gaming...
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