Second Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2022-TE20
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...
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.
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,...
Data breaches are becoming increasingly common and bring uncertainty for private citizens. According to the Federal Trade Commission, identity theft is one of the fastest growing crimes in the United States. Data breaches impose significant costs on both individuals whose personal identifying...
Information technology (IT) is used by every state agency to make operations more efficient and services more widely available to the citizens of Colorado. Along with other day-to-day expenses of state government, expenses related to IT are paid through the operating budget in the state's annual...
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,...
This memorandum provides information about the charge of the Joint Technology Committee, as established by House Bill 13-1079 and amended by House Bill 14-1395. It discusses the formation, membership, and meetings of the committee, the powers and duties of the committee, staff assistance, and...
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.
Telecommunications regulation has been an active issue in the Colorado state legislature for several years. In 2014, five bills passed that changed telecommunications regulation, subsidies, and infrastructure in Colorado. These bills deregulate a number of telecommunications products, specify...
The attached document provides a summary of major legislation considered by the General Assembly pertaining to taxes and fiscal policy.