Child Care Expenses Income Tax Credits
Report No. 2023-TE19
First Regular Session | 75th General Assembly
Colorado General AssemblyReport No. 2023-TE19
Pursuant to Section 26-6.5-203, Colorado Revised Statutes. The purpose of this commission is to study issues related to early childhood and school readiness in order to improve the state’s early childhood policies.
The “negative factor” is a provision in state law that reduces the amount of total program funding and state aid provided to K-12 school districts. This issue brief discusses how the negative factor is applied in the School Finance Act (SFA), gives a short history of school finance leading to...
Colorado currently administers 11 Home- and Community-Based Services Medicaid (HCBS) Waivers. This issue brief discusses the five waivers available to children. An issue brief entitled Medicaid Waiver Programs Part II – Home- and Community-Based Services Medicaid Waivers for Adults discusses the...
This memorandum provides an overview of how changes in tax and fee revenue impact Colorado’s state budget. Pursuant to the Taxpayer Bill of Rights (TABOR) Amendment, the State of Colorado is limited in the amount of revenue from taxes and fees that it can retain and spend. The TABOR Amendment...
Senate Bill 15-267 amends the Public School Finance Act of 1994 to provide funding for school districts in FY 2015-16. The bill was signed by the Governor on June 5, 2015, and became effective on that date. Senate Bill 15-234, the "Long Bill," appropriates most of the state aid distributed to...
Senate Bill 15-267 amends the Public School Finance Act of 1994 to provide funding for school districts in FY 2015-16. The bill was signed by the Governor on June 5, 2015, and became effective on that date. Senate Bill 15-234, the "Long Bill," appropriates most of the state aid distributed to...
Three state taxes apply to marijuana, but medical and retail marijuana are taxed differently. Both medical and retail marijuana are subject to the 2.9 percent state sales tax, which is applied to most purchases in the state. Additionally, retail marijuana is subject to a 10 percent sales tax,...
Focus Colorado presents forecasts for the economy and state government revenue through FY 2016-17. 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,...
ESTIMATED VALUE OF SCHOOL FINANCE FACTORS, INCLUDING NEGATIVE FACTOR, FY 2015-16
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
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