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Issue Briefs

Updated - Summary of Federal Legislation Passed in Response to COVID-19 (21-05)

Subjects

Business & Economic Development

Fiscal Policy & Taxes

Public Health

State Government

Agency

Legislative Council Staff

Published

05/26/2021

This issue brief provides a summary of the federal legislation that was passed in response to the COVID‑19, or coronavirus, public health emergency.

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Related Publications

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Budget Related Publications

Forecast March 2015

Focus Colorado presents forecasts for the economy and state government revenue through FY 2016-17. 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,...

Publishing Agency:

Legislative Council Staff

Date:

03/18/2015

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Staff Publications

Glossary of Legislative Terms (2015)

Glossary of Legislative Terms

Publishing Agency:

Legislative Council Staff

Date:

03/11/2015

Subject:

State Government

Issue Briefs

Income Tax Checkoffs (2015)

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...

Publishing Agency:

Legislative Council Staff

Date:

01/08/2015

Subject:

Fiscal Policy & Taxes

Final/Annual Reports

2014 Use of Marijuana Sales Tax Revenues Interim Study Committee Final Report

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.

Publishing Agency:

Legislative Council Staff

Date:

12/12/2014

Subjects:

Fiscal Policy & Taxes

General Assembly

Final/Annual Reports

2014 Legislative Emergency Preparedness, Response, and Recovery Committee Final Report

Final Report to the Colorado General Assembly by the Legislative Emergency Preparedness, Response, and Recovery Committee.

Publishing Agency:

Legislative Council Staff

Date:

12/12/2014

Subjects:

General Assembly

State Government

Issue Briefs

Individual Income Tax (2014)

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,...

Publishing Agency:

Legislative Council Staff

Date:

12/11/2014

Subject:

Fiscal Policy & Taxes

Issue Briefs

Capital Construction and the Role of the Capital Development Committee (2014)

The day-to-day expenses of state government are paid through the operating budget in the state's annual budget bill. Expenses related to new construction, renovation, or maintenance of the state's capital assets are paid through the capital budget. This issue brief outlines the types of projects...

Publishing Agency:

Legislative Council Staff

Date:

11/19/2014

Subjects:

Capital Construction

General Assembly

State Government

Issue Briefs

Disaster Mitigation and Relief Tax Breaks (2014)

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,...

Publishing Agency:

Legislative Council Staff

Date:

11/18/2014

Subject:

Fiscal Policy & Taxes

Issue Briefs

State Taxes on Marijuana (2014)

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.

Publishing Agency:

Legislative Council Staff

Date:

10/31/2014

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Staff Publications

Staff Summary LERP Committee (10/23/2014)

STAFF SUMMARY OF MEETING COMMITTEE ON LEGISLATIVE EMERGENCY PREPAREDNESS, RESPONSE, AND RECOVERY

Publishing Agency:

Legislative Council Staff

Date:

10/29/2014

Subject:

State Government

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