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Staff Publications

Marijuana Revenue in the State Budget

Subjects

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

State Revenue & Budget

Agency

Legislative Council Staff

Published

08/16/2023

This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.

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Budget Related Publications

2025/2026 JBC Schedule

This is the Joint Budget Committee's schedule. Please check this document regularly for schedule updates.

Publishing Agency:

Joint Budget Committee Staff

Date:

10/31/2025

Subject:

State Revenue & Budget

Budget Related Publications

Report on Referendum C Revenue and Spending FY 2005-06 through FY 2025-26

This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2024-25 state fiscal years and preliminary numbers for the 2025-26 state fiscal year. It also reflects the actions of the General Assembly and Governor in

...

Publishing Agency:

Legislative Council Staff

Date:

10/15/2025

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Issue Briefs

The Impact of Tax Increment Financing on School Finance

Public K-12 education in Colorado is financed through state and local sources. The school finance formula in state law establishes a statewide total funding level. The difference between this amount and the local share determines the state’s school finance obligation. The local share is paid...

Publishing Agency:

Legislative Council Staff

Date:

10/01/2025

Subjects:

Education & School Finance (Pre & K-12)

Fiscal Policy & Taxes

Budget Related Publications

Economic Outlook Presentation September 2025

Legislative Council Staff economic outlook presentation to the Joint Budget Committee.

Publishing Agency:

Legislative Council Staff

Date:

09/22/2025

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Budget Related Publications

Forecast September 2025

Focus Colorado presents forecasts for the economy and state government revenue through FY 2026-27. 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,...

Publishing Agency:

Legislative Council Staff

Date:

09/22/2025

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Tax Expenditure Evaluation

Report on Business Incentive Tax Expenditures

Report No. 2025-TE12

Publishing Agency:

Office of the State Auditor

Date:

09/18/2025

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

Budget Related Publications

Appropriations Report Fiscal Year 2025-26

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.

Publishing Agency:

Joint Budget Committee Staff

Date:

08/27/2025

Subject:

State Revenue & Budget

Staff Publications

Demographic Notes Procedures

Publishing Agency:

Legislative Council Staff

Date:

08/27/2025

Subject:

State Revenue & Budget

Session Related Publications

2026 Fiscal Notes Common Policies

This memorandum describes the common policies for submitting a fiscal note response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2026 legislative session.

Publishing Agency:

Legislative Council Staff

Date:

08/13/2025

Subjects:

General Assembly

State Revenue & Budget

Session Related Publications

Fiscal Note Common Policies (Summary)

This summary document provides an overview of the common policies for the 2026 legislative session. It highlights key dates, policies, and commonly used cost assumptions.

Publishing Agency:

Legislative Council Staff

Date:

08/13/2025

Subjects:

General Assembly

State Revenue & Budget

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