Previously Taxed Income or Gain Deduction for C-Corporations
Report No. 2019-TE11
First Regular Session | 75th General Assembly
Colorado General AssemblyReport No. 2019-TE11
Report No. 2025-TE4
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...
Report No. 2025-TE3
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...
Report No. 2025-TE2
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 2023-24, over 30 state government entities had received enterprise status for at least...
Passed in August 2024, House Bill 24B-1001 created a property tax limit for school districts beginning with the 2025 property tax year (PTY), for which taxes are payable in 2026. The bill’s provisions limit statewide qualified local share property tax revenue, or local share total program...
During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
The effective date for bills enacted without a safety clause is August 6, 2025, if the General Assembly adjourns sine die on May 7, 2025 (unless otherwise specified). Details
Request for Proposal for the COL study. Details
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