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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.

The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor.  The committee is also charged with oversight of the Task Force Concerning Tax Policy (task force). 

The Sales and Use Tax Simplification Task Force (task force) was originally created in 2017 pursuant to House Bill 17-1216.  In its original form, the task force was scheduled to be repealed in 2020.  However, House Bill 20-1022 extended the work of the task force for an additional five years through July 1, 2026.

The task force is charged with studying the necessary components of a simplified sales and use tax system for both the state and local governments,

Pursuant to Section 24-51.1-101, C.R.S., the Pension Review Commission is required to study and develop proposed legislation relating to funding and benefit design of police officers' and firefighters' pensions in the state, which are primarily managed by the Fire and Police Pension Association (FPPA).  In addition, the commission must study and may develop proposed legislation relating to the Public Employees' Retirement Association (PERA).

Senate Bill 22-201 created the 8-member Legislative Interim Committee on Judicial Discipline and directed the committee to work with judges, lawyers, members of the public, and other interested parties, to:

• review and examine Colorado's system of judicial discipline;
• evaluate other states' models; and,

make recommendations to the General Assembly for statutory or constitutional reforms during the 2023 session.

The opioid epidemic, the COVID-19 pandemic, and the rise of homelessness strained Colorado’s behavioral health system.  This memorandum covers the actions the Colorado General Assembly has taken to strengthen Colorado’s behavioral health care system, including creating the Behavioral Health Administration, strengthening the behavioral health care workforce, increasing rural health care access, and treating and preventing substance abuse issues.

The recently renamed Water Resources and Agriculture Review Committee (WRARC) was created to contribute to and monitor the conservation, use, development, and financing of Colorado's water resources for the general welfare of the state (Section 37-98-102, C.R.S.).  In 2022, the committee charge was updated to include Colorado agriculture issues.  The committee is also required to review statewide planning for water resources. 

Pursuant to Section 10-16-221, Colorado Revised Statutes, the Statewide Health Care Review Committee was created to study health care issues across the state.

The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor.  The committee is also charged with oversight of the Task Force Concerning Tax Policy (task force).

This issue brief provides an overview of Colorado laws related to the retail sale of alcohol, including beer, wine, and spirits, in original sealed containers for off‑premises consumption.

Colorado's transportation system consists of the state highway system, county and municipal roads, mass transit, airports, railroads, and bicycle and pedestrian routes.  The system is primarily managed by the Colorado Department of Transportation (CDOT).  Cities, counties, transit authorities, regional transportation authorities, public highway authorities, and other state agencies are also involved in managing portions of the system.  The Colorado Transportation Commission provides direction to CDOT, a role authorized by the General Assembly in state law.  Both state an

This memorandum describes the programs authorized by the Infrastructure Investment and Jobs Act and the Inflation Reduction Act that may provide formula or competitive grants to Colorado.

The quality of child care is a key concern for parents and policymakers.  Child care allows parents to remain in the workforce and contributes to a child’s development.  This issue brief provides an overview of the financial assistance available to families needing child care, briefly describes the licensing of child care centers, and explains where to find child care quality ratings.  

The Colorado Department of Early Childhood (CDEC), Colorado’s newest state department, began operations in July 2022 to provide a range of programs and services that support young children, families, and the professionals that serve them.  This issue brief provides an overview of the CDEC, including its creation, programs and services offered through the department, and budget for FY 2022-23.

The health care system frequently distinguishes between physical and behavioral health.  Physical health refers to the condition of the body. Behavioral health refers to the condition of cognitive processing systems.  Behavioral health services include, among others: individual and group therapy; psychiatric care; assertive community treatment; substance use disorder services; and prevention and early intervention activities.

During the 2022 legislative session, the General Assembly considered an array of measures concerning criminal investigations, crime, community safety and crime prevention, victim services, juveniles, and behavioral health.

This memorandum summarizes the primary funding changes for school finance that were enacted during the 2022 legislative session.  Several bills enacted substantively impacted the financing of public schools in Colorado.

Geothermal energy refers to heat that is found within the Earth.  This heat can be used in a number of ways through geothermal energy systems.  First, it can be used to directly heat buildings, where hot water near the earth’s surface is piped into buildings.  Second, it can be used indirectly using ground source heat pumps, which transfer heat from the ground or hot water reservoirs into buildings in the winter, a process that is reversed in the summer to cool buildings.  And finally, steam from hot water reservoirs can be used to generate electricity.

This memorandum provides instructions and deadlines for interested parties to submit fiscal information for consideration by Legislative Council Staff, outlines the process for filing a motion for a rehearing before the Title Board if there are objections to the fiscal summary prepared by LCS, highlights information that should be included in submissions, and provides additional resources for citizens participating in the ballot initiative process.

The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save.  Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters authorize retention of the excess amount.  This memorandum presents information on this constitutional requirement and its administration at the state level.

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This memorandum highlights regional and sectoral differences in Colorado’s labor market and employment recovery from the pandemic‑induced recession, including in labor force, job openings, and employment. 

During the 2022 legislative session, the General Assembly considered numerous bills related to public health, including bills related to service providers and equipment, rare diseases, environmental quality, and data collection.