Tax Expenditure Evaluation
State Income Tax Refund Deductions
Report No. 2019-TE12
Displaying 251 - 275 of 448 results
Tax Expenditure Evaluation
Tax-Exempt Organization Insurance Premium Tax Deduction
Report No. 2019-TE13
Tax Expenditure Evaluation
Deduction for Wages and Salaries Due to IRC 280C
Report No. 2019-TE8
Tax Expenditure Evaluation
Employee Retirement Plan Insurance Premium Tax Deduction
Report No. 2019-TE9
Tax Expenditure Evaluation
Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts
Report No. 2019-TE10
Staff Publications
Impact of Final Residential Assessment Rate on Local Share
The final Residential Assessment Rate (RAR) Study released by the Division of Property Taxation (DPT) on April10, 2019,estimates anRARof 7.15 percent for property tax years 2019 and 2020. The General Assembly would have to pass a bill for this rate to become law. The anticipated assessed...
04/12/2019
Education & School Finance (Pre & K-12)
Fiscal Policy & Taxes
Local Government
State Revenue & Budget
Staff Publications
Fiscal Assessment of Proposed Amendment SB188_L.045, Concerning Creation of the Family Medical Leave Insurance Program
This memorandum is an assessment of the fiscal impact of the attached proposed Amendment L.045 to Senate Bill 19-188. This fiscal assessment is for the impact of the bill with inclusion of this amendment only. Any other added amendment could influence the fiscal impact.
04/09/2019
Health Care & Health Insurance
Labor & Employment
State Government
Budget Related Publications
Forecast March 2019
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
2018 State Water Policy Handbook Update
This handbook was created to help members of the House Agriculture, Livestock, and Natural Resources Committee, Senate Agriculture, Natural Resources and Energy Committee, the interim Water Resources Review Committee, and other legislators to better understand Colorado's water policies and...
02/06/2019
Agriculture
Natural Resources & Environment
State Government
Water
Tax Expenditure Evaluation
Tax Expenditure Evaluation Schedule (January 2019)
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.
Issue Briefs
State Procurement and Contracting (2019 Update)
The purchase of goods and services by most executive branch agencies in Colorado is generally governed by the state procurement code and rules (code and rules). The code and rules are designed to ensure the fair treatment of people seeking to do business with the state, to foster broad-based...
01/16/2019
Business & Economic Development
Capital Construction
State Government
Tax Expenditure Evaluation
Rural and Frontier Healthcare Preceptor Credit
Report No. 2019-TE1
Tax Expenditure Evaluation
Fraternal Society Exemption
Report No. 2019-TE2
Tax Expenditure Evaluation
Insurance Premium Tax Expenditures
Report No. 2019-TE3
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Tax Expenditure Evaluation
Agricultural Inputs Sales Tax Exemptions
Report No. 2019-TE4
Tax Expenditure Evaluation
Child Care Expense Credit & Low-Income Child Care Expense Credit
Report No. 2019-TE5
01/16/2019
Children & Domestic Matters
Education & School Finance (Pre & K-12)
Fiscal Policy & Taxes
Tax Expenditure Evaluation
On-Demand Aircraft Used Outside the State Sales Tax Exemption
Report No. 2019-TE6
Tax Expenditure Evaluation
Historic Property Preservation Tax Credit
Report No. 2019-TE7
01/16/2019
Business & Economic Development
Fiscal Policy & Taxes
Housing
Other
Filing Fees, Surcharges, and Costs in Colorado State Courts, Colorado Judicial Branch
This document provides a summary of the most frequently used court filing fees, surcharges, and costs.
Staff Publications
Overview of the Colorado Public Employees' Retirement Association and Changes Made by Senate Bill 18-200
This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.
01/07/2019
Financial Services & Commerce
Fiscal Policy & Taxes
Labor & Employment
State Government
State Revenue & Budget
Budget Related Publications
Forecast December 2018
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,...
Final/Annual Reports
Wildfire Matters Review Committee Final Report
The committee was created pursuant to Part 16 of Article 3 of Title 2, Colorado Revised Statutes. The purpose of this committee is to oversee and review the prevention, mitigation, and financing of wildfire matters in Colorado.
Fiscal Policy & Taxes
Understanding the State Budget Information Paper
Understanding the State Budget: The Big Picture
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with a host of other considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy...
Final/Annual Reports
Sales and Use Tax Simplification Task Force Final Report
Final Report to the Colorado General Assembly by the Sales and Use Tax Simplification Task Force. ...
Final/Annual Reports
Alternatives to the Gallagher Amendment Interim Study Committee Summary Report
Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council...