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Report No. 2020-TE8

Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report.

Report No. 2020-TE9

Report No. 2020-TE1

Report No. 2020-TE2

Note: A more recent evaluation was issued in February 2025. Click HERE to access the February 2025 report.

Report No. 2020-TE3

Report No. 2020-TE4

Report No. 2020-TE5

Report No. 2020-TE6

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 some cases, direct behavioral effects.  This memorandum explains the difference between direct, behavioral, and dynamic effects of policy changes and current LCS practices in analyzing these impacts.

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, legislation passed by the General Assembly affecting the forecast is described throughout the report.

This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.

Tax Expenditure Evaluation Interim Study Committee Summary Report.  

Final Report to the Colorado General Assembly by the Sales and Use Tax Task Force.   

In 1990, Colorado voters passed a constitutional amendment allowing limited gaming only in the cities of Central City, Black Hawk, and Cripple Creek.  Limited gaming is defined as “the use of slot machines and the card games of blackjack and poker, each game having a maximum single bet of five dollars.”  Voters expanded the limits on gaming in 2008 through the passage of Amendment 50 to the Colorado Constitution, thereby allowing the games of roulette and craps, bets of up to $100, and extended casino hours of operation.  This issue brief looks at how casinos are tax

Transportation infrastructure in the United States is primarily funded through motor fuel (gas) taxes. Facing declining future revenues and increased construction costs, some states have begun to experiment with a new way of funding transportation: the road usage charge.  This issue brief provides background information on road usage charges, along with information on road usage charge programs in Colorado and other states, and highlights trends and future policy considerations.

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, legislation passed by the General Assembly affecting the forecast is described throughout the report.

Report No. 2019-TE27

Report No. 2019-TE28

Report No. 2019-TE29

Report No. 2019-TE

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 for certain persons, types of income, transactions, or property that results in reduced tax revenue.” Put simply, tax expenditures reduce the tax liability of qualifying taxpayers. In doing so, tax expenditures reduce the amount of revenue state and local governments collect.

During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services.  

Report No. 2019-TE15

Note: A more recent evaluation was issued in August 2024. Click HERE to access the August 2024 report.