Tax Expenditure Evaluation
Tax Expenditures Compilation Report, September 2018
Report No. 2018-TE
Displaying 151 - 175 of 420 results
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
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
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
Tax Expenditure Evaluation
Agricultural Lease Deduction
Report No. 2018-TE1
Tax Expenditure Evaluation
Crop Hail Insurance Premium Tax Exemption
Report No. 2018-TE2
Tax Expenditure Evaluation
Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit
Report No. 2018-TE4
Tax Expenditure Evaluation
Occasional Sale of Liquor by Public Auction Exemption
Report No. 2018-TE6
Tax Expenditure Evaluation
Long-Term Lodging Exemption
Report No. 2018-TE8
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Tax Expenditure Evaluation
Sales to Residents of Bordering States Exemption
Report No. 2018-TE11
Tax Expenditure Evaluation
Biogas Production Components Sales Tax Exemption
Report No. 2018-TE13
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
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
Tax Expenditure Evaluation
Previously Taxed Income or Gain Deduction for C-Corporations
Report No. 2019-TE11
Tax Expenditure Evaluation
State Income Tax Refund Deductions
Report No. 2019-TE12
Tax Expenditure Evaluation
Tax-Exempt Organization Insurance Premium Tax Deduction
Report No. 2019-TE13
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...
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,...
Summary of Major Legislation
Summary of 2019 Fiscal Policy and Taxes Legislation
During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services.
Tax Expenditure Evaluation
Two Percent Loss and Bad Debt Allowances & Lost or Destroyed Fuel Tax Credit/Refund
Report No. 2019-TE14
Tax Expenditure Evaluation
Agricultural Applicator Aircraft Fuel Tax Exemption
Report No. 2019-TE15