Fiscal Policy & Taxes
Tax Expenditure Evaluation: Dyed Diesel Fuel Excise Tax Exemption
Report No. 2019-TE19
Displaying 151 - 175 of 411 results
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
Budget in Brief Fiscal Year 2019-20
The Budget in Brief is a condensed summary of the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.
Budget Related Publications
Appropriations Report Fiscal Year 2019-20
The Appropriations Report summarizes the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.
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
Budget Related Publications
FY 2019-20 Budget Package and Long Bill Narrative
The Long Bill Narrative, which is the annual appropriations act, is prepared by staff to explain funding decisions recommended by the JBC to the rest of the General Assembly. This document is a companion document to the actual Long Bill. The narrative outlines budget changes based on the...
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,...
Budget Related Publications
Fiscal Strategies for Budget Shortfalls
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with other legislative considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy, in order to create a budget. The Colorado...
Fiscal Policy & Taxes
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.
Budget Related Publications
CY 2019 for FY 2018-19 Supplemental Narrative
The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly. This narrative describes all of the proposed budget changes statewide, by department, and by program, and provides...