Fiscal Policy & Taxes
Tax Expenditure Evaluation: Exemption for Alcohol Produced by Individuals for Personal Use
Report No. 2020-TE11
Displaying 26 - 50 of 237 results
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Income Tax Credit for Employer 529 Contributions
Report No. 2020-TE12
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Excise Tax Exemtpion for Alcoholic Beverages Originating Outside the U.S.
Report No. 2020-TE13
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Leases of Tangible Personal Property for 3 Years or Less Exemption
Report No. 2020-TE14
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Medical Supplies Sales Tax Exemption
Report No. 2020-TE10
Staff Publications
TABOR Emergency Provisions
On March 11, 2020, Governor Polis issued Executive Order D 2020 003, declaring a disaster emergency pursuant to state law due to the presence of coronavirus disease 2019 (COVID‑19). The disaster emergency declaration triggers certain provisions in the Colorado Constitution and state law....
Budget Related Publications
Forecast March 2020
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,...
Fiscal Policy & Taxes
Effective Tax Rates on Oil and Natural Gas
This memorandum provides information concerning severance taxes in Colorado and eight other western states. The memo provides detailed information on Colorado’s severance tax structure, including estimates for the current value of the ad valorem tax credit and the stripper well exemption. ...
02/19/2020
Fiscal Policy & Taxes
Natural Resources & Environment
State Revenue & Budget
Staff Publications
Property Taxes on Oil and Natural Gas Property
This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
01/31/2020
Fiscal Policy & Taxes
Natural Resources & Environment
State Revenue & Budget
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Regional Home Office Insurance Premium Tax Rate Deduction
Report No. 2020-TE7
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Gasoline and Special Fuel and Dyed Diesel Sales Tax Exemption
Report No. 2020-TE8
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Enterprise Zones Tax Expenditures
Report No. 2020-TE9
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Unauthorized Insurance Premium Tax Expenditures
Report No. 2020-TE1
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Rural Jump-Start Tax Expenditures
Report No. 2020-TE2
Fiscal Policy & Taxes
Tax Expenditure Evaluation; Enterprise Zone Refundable Renewable Energy Investment Tax Credit
Report No. 2020-TE3
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Wood From Trees Killed by or Infested by Certain Beetles Sales Tax Exemption
Report No. 2020-TE4
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Structural Cigarette and Tobacco Products Excise Tax Expenditures
Report No. 2020-TE5
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Cigarette Excise Tax Stamp Discount and Tobacco Products Excise Tax Vendor Allowance
Report No. 2020-TE6
Staff Publications
Dynamic Modeling
A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in...
01/15/2020
Business & Economic Development
Fiscal Policy & Taxes
General Assembly
State Revenue & Budget
Issue Briefs
2019 Temporary Income Tax Rate Reduction (20-02)
When Colorado taxpayers file their 2019 income taxes, they will pay tax at a rate of 4.50 percent, rather than the state’s usual 4.63 percent rate. The rate reduction affects state income tax payments by all taxpayers, including individuals, corporations, non-corporate businesses, and other...
Staff Publications
The Role of Colorado's Forests in Greenhouse Gas Mitigation
This memorandum provides information regarding programs in Colorado that address deforestation and forest degradation, and the role that forests can play in mitigating greenhouse gas emissions.
Final/Annual Reports
2019 Tax Expenditure Evaluation Interim Study Committee Final Report
Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.
Issue Briefs
The Specific Ownership Tax (20-01)
In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.
Budget Related Publications
Forecast December 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,...
Final/Annual Reports
Wildfire Matters Review Committee 2019 Final Report
Final report to the Colorado General Assembly by the Wildfire Matters Review Committee. The purpose of this committee is to oversee and review the prevention, mitigation, and financing of wildfire matters in Colorado.