Marijuana Related Tax Expenditures
Report No. 2022-TE37
Second Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2022-TE37
A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in...
When Colorado taxpayers file their 2019 income taxes, they will pay tax at a rate of 4.50 percent, rather than the state’s usual 4.63 percent rate. The rate reduction affects state income tax payments by all taxpayers, including individuals, corporations, non-corporate businesses, and other...
Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.
In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.
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,...
Final report to the Colorado General Assembly by the Statewide Health Care Review Committee. The purpose of this committee is to study health care issues that affect Colorado residents throughout the state.
Final report to the Colorado General Assembly by Colorado Health Insurance Exchange Oversight Committee. The purpose of this committee is to guide Colorado's health insurance exchange, including reviewing the financial and operational plans of the exchange and approving the appointment of the...
Final report to the Colorado General Assembly by the Opioid and Other Substance Use Disorders Interim Study Committee. The purpose of this committee is to study issues relating to opioid and substance use disorders in Colorado and examine potential solutions concerning prevention, intervention,...
This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.
This issue brief provides an overview of Regional Accountable Entities, organizations responsible for coordinating the physical and behavioral health care of the state’s Medicaid members.