Marijuana Related Tax Expenditures
Report No. 2022-TE37
First Regular Session | 75th General Assembly
Colorado General AssemblyReport No. 2022-TE37
During the 2017 legislative session, the General Assembly considered several measures related to Medicaid, insurance carriers, and substance use disorder in Colorado. The General Assembly also considered measures related to background checks for some types of providers and made changes to the...
During the 2017 legislative session, the General Assembly considered measures recommended by an interim committee studying marijuana and measures related to taxes, the gray market, business licensing, the Governor’s Office of Marijuana Coordination, crimes, and private consumption clubs.
During the 2017 legislative session, the General Assembly considered measures related to the cleanup of Senate Bill 16-197, liquor licensees’ operations, wine, and higher education campuses.
Final Report to the Colorado General Assembly by the Opioid and Other Substance Use Disorders Interim Study Committee.
The memorandum describes how marijuana is taxed and how marijuana tax revenue is distributed. In FY 2016-17, state tax revenue from the marijuana industry totaled $211.1 million. Marijuana tax revenue is deposited in several different accounts. The General Assembly appropriated $100.5 million...
The state innovative motor vehicle income tax credit is intended to reduce the cost of alternative fuel vehicles and incentivize their purchase. This issue brief describes the income tax credit, most recently modified by House Bill 16-1332, and provides information on the fixed income...
Sales and Use Tax Simplification Task Force Final Report for 2017.
This memorandum addresses patient access to experimental treatments, including access to clinical trials, participation in the U.S. Food and Drug Administration’s Expanded Access (Compassionate Use) Program, and access to treatments under Colorado’s Right to Try Act. Additionally, this...
This issue brief addresses the state’s emergency mental health hold procedure, which allows for a person to be involuntarily held for a 72-hour period of treatment and evaluation if he or she appears to have a mental illness and, due to the mental illness, appears to be an imminent danger to...
This memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions.
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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