Final/Annual Reports
2019 Colorado Youth Advisory Council Review Committee Final Report
Final Report to the Colorado General Assembly by the Colorado Youth Advisory Council Review Committee.
Displaying 176 - 200 of 527 results
Issue Briefs
2019 Temporary Income Tax Rate Reduction (20-02)
When Colorado taxpayers file their 2019 income taxes, they will pay tax at a rate of 4.50 percent, rather than the state’s usual 4.63 percent rate. The rate reduction affects state income tax payments by all taxpayers, including individuals, corporations, non-corporate businesses, and other...
Staff Publications
Dynamic Modeling
A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in...
01/15/2020
Business & Economic Development
Fiscal Policy & Taxes
General Assembly
State Revenue & Budget
Staff Publications
Property Taxes on Oil and Natural Gas Property
This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
01/31/2020
Fiscal Policy & Taxes
Natural Resources & Environment
State Revenue & Budget
Fiscal Policy & Taxes
Effective Tax Rates on Oil and Natural Gas
This memorandum provides information concerning severance taxes in Colorado and eight other western states. The memo provides detailed information on Colorado’s severance tax structure, including estimates for the current value of the ad valorem tax credit and the stripper well exemption. ...
02/19/2020
Fiscal Policy & Taxes
Natural Resources & Environment
State Revenue & Budget
Staff Publications
Colorado Legislative Rules 2019
The handbook is divided into four sections, 1: Rules of the House of Representatives; 2: Rules of the Senate; 3: Joint Rules of the Senate and House and Joint Session Rules; and 4: Colorado Constitution. This section includes only selected portions of the constitution.
The House,...
Budget Related Publications
Forecast March 2020
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,...
Staff Publications
TABOR Emergency Provisions
On March 11, 2020, Governor Polis issued Executive Order D 2020 003, declaring a disaster emergency pursuant to state law due to the presence of coronavirus disease 2019 (COVID‑19). The disaster emergency declaration triggers certain provisions in the Colorado Constitution and state law....
Issue Briefs
Updated - Summary of Federal Legislation Passed in Response to COVID-19 (21-05)
This issue brief provides a summary of the federal legislation that was passed in response to the COVID‑19, or coronavirus, public health emergency.
05/26/2021
Business & Economic Development
Fiscal Policy & Taxes
Public Health
State Government
Tax Expenditure Evaluation
Unauthorized Insurance Premium Tax Expenditures
Report No. 2020-TE1
Tax Expenditure Evaluation
Rural Jump-Start Tax Expenditures
Report No. 2020-TE2
Tax Expenditure Evaluation
Enterprise Zone Refundable Renewable Energy Investment Tax Credit
Report No. 2020-TE3
01/21/2020
Business & Economic Development
Energy
Fiscal Policy & Taxes
Natural Resources & Environment
Tax Expenditure Evaluation
Wood From Trees Killed by or Infested by Certain Beetles Sales Tax Exemption
Report No. 2020-TE4
Tax Expenditure Evaluation
Structural Cigarette and Tobacco Products Excise Tax Expenditures
Report No. 2020-TE5
Tax Expenditure Evaluation
Cigarette Excise Tax Stamp Discount and Tobacco Products Excise Tax Vendor Allowance
Report No. 2020-TE6
Tax Expenditure Evaluation
Enterprise Zones Tax Expenditures
Report No. 2020-TE9
01/21/2020
Agriculture
Business & Economic Development
Energy
Fiscal Policy & Taxes
Health Care & Health Insurance
Transportation & Motor Vehicles
Tax Expenditure Evaluation
Medical Supplies Sales Tax Exemptions
Report No. 2020-TE10
Tax Expenditure Evaluation
Exemption for Alcohol Produced by Individuals for Personal Use
Report No. 2020-TE11
Tax Expenditure Evaluation
Income Tax Credit for Employer 529 Contributions
Report No. 2020-TE12
Tax Expenditure Evaluation
Excise Tax Exemption for Alcoholic Beverages Originating Outside the U.S.
Report No. 2020-TE13
Tax Expenditure Evaluation
Leases of Tangible Personal Property for 3 Years or Less Exemption
Report No. 2020-TE14
Budget Related Publications
Forecast Update May 2020
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,...
Staff Publications
Safety Protocols for the General Assembly During the COVID-19 Pandemic
The following are new safety protocols for the reconvening of the General Assembly during the COVID-19 health epidemic.
Budget Related Publications
Forecast June 2020
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,...
Staff Publications
Process for Writing the Ballot Information Booklet
Article V, Section 1 (7.5), Colorado Constitution, and Section 1-40-124.5, Colorado Revised Statutes, require the Legislative Council Staff to prepare a ballot information booklet prior to each election in which a statewide issue appears on the ballot. The booklet's purpose is to provide voters...