Second Regular Session | 74th General Assembly
Colorado General AssemblyFinal Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
Submitted herewith is the final report of the American Indian Affairs Interim Study Committee. This committee was created pursuant to Interim Committee Request Letter 2024-003. The purpose of this committee is to build better relationships between American Indian communities and the legislative...
Focus Colorado presents forecasts for the economy and state government revenue through FY 2023-24. 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 State Measurement for Accountable, Responsive, and Transparent Government Act (SMART Act) was adopted in 2010 by House Bill 10-1119. This bill...
Report No. 2024-TE8
Legislative Council Staff produces greenhouse gas emissions reports (GHG reports) that estimate the emissions impact of certain bills. Utilization of these reports has been low. The reports repeal following the 2025 session unless extended by legislation.
This memorandum is intended for use by policymakers, legislative drafters, and budget analysts to understand the different funding mechanisms that may be used in legislation. It describes how different funding mechanisms in legislation impact the state budget and how they are shown in fiscal...
Fiscal notes are prepared by Colorado Legislative Council Staff (LCS) to provide the members of the Colorado General Assembly with the estimated impact of proposed legislation on state and local government revenue and expenditures. The fiscal note is a non-binding, decision-making tool for...
Fiscal Note FAQ's
This memorandum provides background information on Colorado’s business personal property tax. Personal property includes machinery, equipment, and other goods used to operate a business that are not part of a building or structure and its fixtures. For the purposes of this memo, business...