Fiscal Policy & Taxes
Tax Expenditure Evaluation: Compressed Natural Gas Supplied from a Residence Exemption
Report No. 2019-TE17
Displaying 126 - 150 of 304 results
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Deductions for Assets Having a Higher Colorado Adjusted Basis than Federal Adjusted Basis
Report No. 2019-TE18
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Dyed Diesel Fuel Excise Tax Exemption
Report No. 2019-TE19
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Energy Used for Industrial & Manufacturing Purposes Exemption
Report No. 2019-TE20
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Interstate Sales of Alcohol Excise Tax Exemption
Report No. 2019-TE21
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Non-Profit Transit Agency Fuel Tax Exemption
Report No. 2019-TE22
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Off-Road Fuel Use Excise Tax Exemptions
Report No. 2019-TE23
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Corporate Deduction for Dividends Under Section 78 of the Internal Revenue Code
Report No. 2019-TE24
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Excise Tax for Unsalable Alcoholic Beverages
Report No. 2019-TE25
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Sales Tax Vendor Allowance
Report No. 2019-TE26
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Two Percent Loss & Bad Debt Allowances and Lost or Destroyed Fuel Tax Credit/Refund
Report No. 2019-TE14
Budget Related Publications
Forecast June 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
State Government Enterprises
This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR). From FY 1993-94 through FY 2017-18, 22 state government entities had received enterprise status for at least one...
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Previously Taxed Income or Gain Deduction for C-Corporations
Report No. 2019-TE11
Fiscal Policy & Taxes
Tax Expenditure Evaluation: State Income Tax Refund Deductions
Report No. 2019-TE12
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Tax-Exempt Organization Insurance Premium Tax Deduction
Report No. 2019-TE13
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Deduction for Wages & Salaries Due to IRC 280C
Report No. 2019-TE8
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Employee Retirement Plan Insurance Premium Tax Deduction
Report No. 2019-TE9
Fiscal Policy & Taxes
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
Fiscal Policy & Taxes
Refund Mechanisms Used for Prior TABOR Surpluses
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2015. No refunds were required for unlisted years, including 1993 through 1996, 2016, and 2017.
Staff Publications
History of TABOR Refund Mechanisms
This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.
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