Second Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2022-TE8
The General Assembly is required by the Colorado Constitution to establish and maintain a thorough and uniform system of free public schools, where any person between the ages of 6 and 21 may be educated. At the same time, the constitution places control of public school instruction in locally...
Colorado's individual income tax form allows a taxpayer to make a voluntary contribution to any one of 15 funds, each of which benefits a program or charitable organization (organization). This issue brief provides information on the income tax "checkoff" program and the selection of...
The quality and affordability of child care and early childhood education (ECE) are key concerns for parents and policymakers alike. Whether daycare, preschool, or another setting, child care and ECE allow parents to remain in the workforce and improve the school readiness of children. This...
Pursuant to Interim Committee Letter 2014-6. The purpose of this committee is to evaluate and make recommendations regarding appropriate uses of sales tax revenue generated by recreational marijuana sales in Colorado.
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 individual income tax is the largest source of General Fund revenue, accounting for 60 percent of General Fund collections in FY 2013-14. This issue brief provides a brief history of Colorado income tax rates, discusses the general process for determining Colorado’s individual income tax,...
In response to natural disasters that have hit Colorado in recent years, the General Assembly has enacted a number of tax breaks aimed at mitigating or relieving the impact of these disasters on taxpayers. Tax breaks can take a number of different forms, such as an income tax deduction,...
State law defines "achievement gap" as the difference in academic achievement attained by student groups on the statewide assessments and "growth gap" as the differences among student groups in the rates of academic growth.1 Achievement gaps are observable between racial or ethnic groups of...
In 2000, voters approved Amendment 20, allowing the possession and use of medical marijuana in Colorado. In 2012, voters approved Amendment 64, legalizing marijuana for use by adults aged 21 and older. Sales of retail marijuana for adult use began on January 1, 2014.
School Finance Funding Comparison With Passage of Both HB 14-1292 and HB 14-1298, FY 2014-15
Current Law vs. Passage of HB 14-1292 and HB 14-1298 Combined