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This memorandum addresses abuse of corpse laws in the 50 states.  While the vast majority of states have enacted abuse of corpse or other related laws, they differ in definition and crime classification.  For example, some states outline penalties for mutilating or defacing a corpse, while others more broadly define it as “outraging family sensibilities.”  Over half of the states (27) have classified this crime as a felony instead of a misdemeanor. 

This memorandum provides information about veterans community living centers (VCLCs), formerly known as state veterans nursing homes, in Colorado.  Specifically, it includes the history of the five current VCLC locations and the process for building new VCLCs.  The memorandum also discusses how the VCLCs are funded.

This memorandum provides information on the Regional Transportation District (RTD).  Information regarding RTD’s statutory history, authority, board, budget, and service area is included below.

This issue brief provides an overview of critical infrastructure, discusses a 2019 cyberattack on the U.S. electrical grid, and summarizes state and federal legislation addressing security for critical infrastructure.

This memorandum provides an overview of statutes of limitations, including factors that impact length, such as statutes of repose and tolling.  The memorandum also includes tables listing the various criminal and civil statutes of limitations and statutes of repose in the state. 

The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly.  This narrative describes all of the proposed budget changes statewide, by department, and by program, and provides detailed calculations of the spending and revenue limits.  This explanation does not reflect any subsequent changes to the Supplemental Bills as they are amended by the Senate or House of Representatives.

Pursuant to Section 22-55-104 C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education (CDE), the Office of State Planning and Budgeting, and the Joint Budget Committee (JBC), is required to conduct a review of the model used to forecast revenue to and expenditures from the State Education Fund and the spending requirements for the Public School Finance Act of 1994 by February 1 of each year.  This report provides a forecast of the State Education Fund revenue and expenditures within the budgetary framework for school f

This issue brief provides background information on mobile homes and an overview of the Mobile Home Park Act, including recent changes to the law with regard to county ordinances, registrations, the dispute resolution and enforcement program, and evictions.

Report No. 2020-TE7

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

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.

This memorandum provides information regarding programs in Colorado that address deforestation and forest degradation, and the role that forests can play in mitigating greenhouse gas emissions.

Final Report to the Colorado General Assembly by the Colorado Youth Advisory Council Review Committee.

Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.

Final Report to the Colorado General Assembly by the Treatment of Persons With Mental Health Disorders in the Criminal Justice System 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.