Submission of Fiscal Impact Estimates for Citizen-Initiated Ballot Measures
This memorandum provides instructions and deadlines for interested parties to submit fiscal information for consideration by Legislative Council Staff, outlines the process for filing a motion for a rehearing before the Title Board if there are objections to the fiscal summary prepared by LCS,...
The TABOR Revenue Limit
The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save. Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters...
Report on Referendum C Revenue and Spending FY 2005-06 through FY 2022-23
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2020-21 state fiscal years and preliminary numbers for the 2021‑22 and 2022-23 state fiscal years. It also reflects the actions of the General Assembly and Governor in spending...
2022 Revisor's Changes (Gray Book)
Regional Trends in Labor Force and Employment During the Pandemic Recovery
This memorandum highlights regional and sectoral differences in Colorado’s labor market and employment recovery from the pandemic‑induced recession, including in labor force, job openings, and employment.
Summary of 2022 Public Health Legislation
During the 2022 legislative session, the General Assembly considered numerous bills related to public health, including bills related to service providers and equipment, rare diseases, environmental quality, and data collection.
Summary of 2022 Children and Domestic Matters Legislation
During the 2022 legislative session, the General Assembly considered numerous bills related to child & domestic matters.
Legislative Interim Committee on Judicial Discipline Summary Report
Summary report for the Legislative Interim Committee on Judicial Discipline.
Safety Clauses and Act-Subject-to-Petition Clauses
Article V, section 1(3) of the Colorado Constitution reserves to the people the power to refer all or a portion of an act to the ballot for voter approval. There are two exceptions to this power: 1) Laws "necessary for the immediate preservation of the public peace, health, or safety"; and 2)...
Regulation of Mobile Home Parks (22-04)
Since 2019, the state legislature has updated the Mobile Home Park Act several times. This issue brief provides background on mobile homes and an overview of the Mobile Home Park Act, including recent changes to the law regarding purchasing mobile home parks, evictions, and leases.
LAW SUMMARY: Regulation of Homeowners’ Property Rights With-in Common Interest Communities (HOAs)
LAW SUMMARY: Security Deposit Returns to Renters
Legislative Oversight Committee Concerning Tax Policy Summary Report
The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor.
Summary of 2022 Courts and Judiciary Major Legislation
During the 2022 legislative session, the General Assembly considered measures related to the courts and the judiciary.
Forecast September 2022
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,...
2022 House Status Sheet
Tax Expenditures Compilation Report, September 2022
Report No. 2022-TE
Foreign Source Income Exclusions for C Corporations and Export Partnerships
Report No. 2022-TE36
Marijuana Related Tax Expenditures
Report No. 2022-TE37
Job Growth Credit
Report No. 2022-TE38
Nonresident Disaster Relief Worker Subtraction
Report No. 2022-TE35