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,...
The state legislature established the Colorado Public Employees’ Retirement Association (PERA) in 1931 to provide a pension benefit to state and local government employees, predating the federal Social Security Act of 1935 by four years. PERA is a substitute for Social Security for most...
Summary report for the Water Resources Review Committee.
Pursuant to Section 2-3-1602, C.R.S., the committee is charged with reviewing and proposing legislation or other policy changes related to wildfire prevention, mitigation, and related matters, including public safety and forest health issues.
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 In its original form, the task force was scheduled to be repealed in 2020.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 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...
This issue brief examines Colorado fireworks law, including permissible fireworks, sales, local government regulations, penalties for violating state laws, and executive orders.
Report No. 2021-TE24
Report No. 2021-TE25
Report No. 2021-TE26
Report No. 2021-TE
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...
This memorandum summarizes the policies and procedures for committees meeting during the 2021 legislative interim.
Report No. 2021-TE21
Report No. 2021-TE22
Report No. 2021-TE23
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Report No. 2021-TE16
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Report No. 2021-TE18
Report No. 2021-TE19
Report No. 2021-TE20
Report No. 2021-TE14
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...