Subject Index of Introduced Bills 2021
2025 Tobacco Master Settlement Agreement Forecast
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). The Tobacco MSA was reached in 1998 between certain tobacco manufacturers (known as “participating manufacturers”) and the governments of 52 states and territories. Under the...
Population Component of TABOR Limit Growth Factor
This memo presents recent Legislative Council Staff (LCS) findings regarding the implications of the current-law calculation method for population growth used to determine the TABOR growth limit, which has the effect of not adjusting the TABOR limit for population growth or decline that the...
Rural Jump-Start Tax Expenditures
Report No. 2025-TE2
Rural Jump-Start Tax Expenditures
Report No. 2020-TE2
Note: A more recent evaluation was issued in February 2025. Click HERE to access the February 2025 report.
The Impact of Immigrants on State and Local Government Resources
This memorandum provides an overview on the federal immigration system, Colorado’s role in immigration, and patterns of immigration in the state and nationally. It then discusses the impact of immigration on different sectors of the economy and state government programs and services, and...
Colorado ABLE Savings Account Contribution Deduction
2025 Revisor's Changes (Gray Book)
Strategies to Reduce Fiscal Impacts of Legislation
Fiscal notes estimate the fiscal impact of legislation, including revenue impacts, state expenditures, and appropriations required. However, fiscal notes are decision-making tools for legislators, and the General Assembly is ultimately responsible for making appropriations and setting aside the...
Fiscal Note Common Policies (Summary)
This summary document provides an overview of the common policies for the 2025 legislative session. It highlights key dates, policies, and commonly used cost assumptions.
House Term Limits
Term Limit Information for Members of the Colorado House of Representatives
Understanding the State Budget - The Big Picture
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with competing policy priorities, caseload pressures, and the health of the state’s economy in order to create a budget. This document is intended to serve as a primer on Colorado’s...
Source Note for 2-3-1203, C.R.S. (pre 2016)
Colorado House Bill 16-1192 repealed and reenacted § 2-3-1203, Colorado Revised Statutes, effective April 14, 2016. Due to the repeal and reenactment, the source note information as it existed prior to April 14, 2016, was also removed. For those seeking the historical information...
Source Note for 24-34-104, C.R.S. (pre 2016)
Colorado House Bill 16-1192 repealed and reenacted § 24-34-104, Colorado Revised Statutes, effective April 14, 2016. Due to the repeal and reenactment, the source note information as it existed prior to April 14, 2016, was also removed. For those seeking the historical information...
Bus Rapid Transit
According to the Federal Transit Administration (FTA), Bus Rapid Transit (BRT) is a high-quality bus-based transit system that delivers fast and efficient service that may include dedicated lanes, busways, traffic signal priority, off-board fare collection, elevated platforms and enhanced...
CY 2025 for FY 2024-25 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...
Early Childhood Educator Credit
Report No. 2025-TE3
Suspended Publication of Colorado Labor Market Data
In December 2024, the United States Bureau of Labor Statistics (BLS) announced that it is suspending the publication of monthly employment, unemployment, and wage statistics for Colorado due to data quality concerns, beginning with data for January 2025. Colorado is the only state whose data are...
Subject Index of Introduced Bills 2025
A Snapshot of Colorado Agriculture
As one of the top agricultural states in the United States, Colorado agriculture generates approximately $47 billion annually in economic activity. Agriculture in Colorado is made up of about 30 million acres of farmland, with approximately 36,000 different farm operations, employing more than...
Fiscal Analysts for Bills During 2025 Session
This document lists the LCS Fiscal Analyst assigned to work on the fiscal note for each bill and concurrent resolution introduced at the 2025 session. This list will be updated periodically throughout the session. If you need assistance, contact Bill Zepernick, Fiscal Notes Manager, at...
Advanced Nuclear Energy
As the energy industry diversifies and demand to decarbonize the economy increases, interest in nuclear energy has increased in recent years. Any future nuclear energy development will involve next generation technology, which differs from traditional nuclear energy projects. This issue brief...
2025 Higher Education and Tuition Forecast
This memorandum presents the 2025 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment and College Opportunity Fund (COF) FTE enrollment for the...
Senate Term Limits
Term Limit Information for Members of the Colorado State Senate