Capital Gain Deductions
Subject
Fiscal Policy & Taxes
Agency
Agency
Published
07/15/2021
Report No. 2021-TE18
Agency NameToggle Agency Menu
Second Regular Session | 74th General Assembly
Colorado General AssemblyRelated Publications
Tax Expenditure Evaluation
Aviation Fuel Exemptions
Report No. 2022-TE14
Budget Related Publications
Forecast March 2022
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
History of TABOR Refund Mechanisms
This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.
Fiscal Policy & Taxes
Refund Mechanisms Used for Prior TABOR Surpluses
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020.
Staff Publications
CY 2021 ARPA Revenue Loss
Among the allowable uses of federal American Rescue Plan Act (ARPA) funds, states have the most flexibility in spending the portion of funding used to offset the state revenue loss attributable to the COVID-19 pandemic. This memorandum provides information on the revenue loss reported for...
Final/Annual Reports
Final Report of the Task Force on Economic Recovery & Relief Task Force
The subpanel supporting the Economic Relief and Recovery Task Force is pleased to present this final report. After the Summary of Findings. The report is divided into five discrete sections. The organization into discrete sections reflects the organization of the work of the subpanel. In order...
Tax Expenditure Evaluation
Contaminated Land Redevelopment Credit
Report No. 2022-TE11
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
01/14/2022
Business & Economic Development
Fiscal Policy & Taxes
Natural Resources & Environment
State Government
Tax Expenditure Evaluation
Non-Resident Aircraft Sales & Aircraft Parts Exemptions
Report No. 2022-TE12
Tax Expenditure Evaluation
Components Used to Produce Renewable Energy Exemption
Report No. 2022-TE13
Tax Expenditure Evaluation
Child Care Facility Investment Credits
Report No. 2022-TE8
01/14/2022
Business & Economic Development
Children & Domestic Matters
Education & School Finance (Pre & K-12)
Fiscal Policy & Taxes