Probate and Trusts and Fiduciaries
During the 2019 legislative session, the General Assembly considered a number of measures related to estate documents, public guardians, and trusts.
Summary of Transportation and Motor Vehicles Legislation (2019)
During the 2019 legislative session, the General Assembly considered transportation funding, policies of the Colorado Department of Transportation and the Public Utilities Commission, [motor vehicles, and other modes of transportation.] An overview of Colorado’s transportation system can be...
Two Percent Loss and Bad Debt Allowances & Lost or Destroyed Fuel Tax Credit/Refund
Report No. 2019-TE14
Agricultural Applicator Aircraft Fuel Tax Exemption
Report No. 2019-TE15
Colorado Net Operating Loss Deduction for C-Corporations
Report No. 2019-TE16
Compressed Natural Gas Supplied from a Residence Exemption
Report No. 2019-TE17
Deductions for Assets Having a Higher Colorado Adjusted Basis than Federal Adjusted Basis
Report No. 2019-TE18
Energy Used for Industrial & Manufacturing Purposes Exemption
Report No. 2019-TE20
Tax Expenditure Evaluation: Interstate Sales of Alcohol Excise Tax Exemption
Report No. 2019-TE21
Non-Profit Transit Agency Fuel Tax Exemption
Report No. 2019-TE22
Corporate Deduction for Dividends Under Section 78 of the Internal Revenue Code
Report No. 2019-TE24
Sales Tax Vendor Allowance
Report No. 2019-TE26
Motor Vehicle Registration Fees
This memorandum provides an overview of Colorado motor vehicle registration fees. There are two types of fees when vehicles are registered annually: registration fees and the specific ownership tax. The memorandum discusses the history and distribution of vehicle registration fees and...
Legislative History of Colorado's Instream Flow Program
This memorandum summarizes the legislative history of Colorado's instream flow program, which is administered by the Colorado Water Conservation Board (CWCB) within the Department of Natural Resources.
Single-Use Plastics Legislation (19-12)
This issue brief describes single-use plastics, current Colorado law, proposed legislation in Colorado that would have addressed single-use plastics, and other states that have enacted single-use plastics legislation.
2019 Summary of Capital Construction Legislation
The General Assembly considered a number of bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC) during the 2019 session.
Overview of 5G Technology
This memorandum provides background on 5G technology, an overview of the current regulations governing wireless service facilities and radio frequency (RF) transmissions, and the current scientific evidence of the health effects of exposure to RF transmissions.
Tax Expenditures Compilation Report, September 2019
Report No. 2019-TE
Captive Insurance Premium Tax Exemptions
Report No. 2019-TE27
In-State Investment Pre-1959 Insurance Premium Tax Deduction
Report No. 2019-TE28
Surplus Lines Insurance Tax and Examination Fee Deduction
Report No. 2019-TE29
Forecast September 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,...
The Colorado READ Act (19-13)
Reading competency is pivotal to the academic development of Colorado’s students. State law targets the early elementary grades as the essential time and location for developing the reading skills necessary for successful academic achievement in later grades. This issue brief provides...
Road Usage Charge Programs (19-14)
Transportation infrastructure in the United States is primarily funded through motor fuel (gas) taxes. Facing declining future revenues and increased construction costs, some states have begun to experiment with a new way of funding transportation: the road usage charge. This issue brief...