Colorado's Constitutional Spending Limit (2015)
In 1992, voters approved an amendment to the Colorado Constitution — Article X, Section 20 — known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.
First Regular Session | 75th General Assembly
Colorado General AssemblyIn 1992, voters approved an amendment to the Colorado Constitution — Article X, Section 20 — known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.
This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate...
During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services.
Report No. 2019-TE19
Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.
Report No. 2019-TE20
Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.
Report No. 2019-TE21
Report No. 2019-TE22
Report No. 2019-TE23
Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.
Report No. 2019-TE24
Report No. 2019-TE25
Note: A more recent evaluation was issued in November 2023. Click HERE to access the...
Report No. 2019-TE26