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Tax Expenditure Evaluation

Manufacturing Sales Tax Exemptions

Report No. 2024-TE8

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Business & Economic Development
  • Energy
  • Fiscal Policy & Taxes

Tax Expenditure Evaluation

Rural Jump-Start Tax Expenditures

Report No. 2025-TE2

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Business & Economic Development
  • Fiscal Policy & Taxes

Issue Briefs

Homeowner Associations and Property Insurance

A homeowner association (HOA) must obtain insurance to cover common elements such as physical property and liability. Unit owners within an HOA also purchase insurance to cover the homeowners’ private property, parts of the unit not covered by the HOA’s policy, and liability. This issue brief outlines insurance coverage for HOAs and unit owners, circumstances contributing to the cost of insurance, and current laws that address insurance issues.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Housing
  • Insurance

Staff Publications

Business Personal Property Tax

This memorandum provides background information on Colorado’s business personal property tax. Personal property includes machinery, equipment, and other goods used to operate a business that are not part of a building or structure and its fixtures. For the purposes of this memo, business personal property encompasses generally nonresidential (income producing), private personal property that is not used in a religious or nonprofit, charitable organization.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Fiscal Policy & Taxes

Summary of Major Legislation

Summary of 2024 Business and Economic Development Legislation

During the 2024 legislative session, the General Assembly passed several business‑related measures including regulatory changes, consumer protections, and economic development.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Financial Services & Commerce

Issue Briefs

Gender Pay Equity

This issue brief provides an overview of federal and state laws related to gender pay equity and a summary of past legislative efforts by the Colorado General Assembly on the topic.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Labor & Employment


Staff Publications

Implications of Social Media Use on Adolescent Mental Health and Policy Framework

The relationship between social media use and adolescent mental health has prompted a rise in regulatory policy across the nation and in Colorado. This memorandum examines social media use and adolescent health outcomes, the predominant policy frameworks in this domain, and federal and state legislative efforts to address growing concerns.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Children & Domestic Matters
  • Public Health
  • Telecommunications & Information Technology

Staff Publications

Overview of Colorado’s Enterprise Zone Program

This memorandum describes the process for designating Colorado Enterprise Zones and Enhanced Rural Enterprise Zones, the tax expenditures available for investing in designated enterprise zone areas, and the administration and certification process of enterprise zones tax credits.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development

Summary of Major Legislation

Summary of 2025 Business and Economic Development Legislation

During the 2025 legislative session, the General Assembly considered several measures related to business and economic development.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Financial Services & Commerce
  • General Assembly


Issue Briefs

Single-Use Plastics Legislation

According to the U.S. Environmental Protection Agency (EPA), plastic containers and packaging, including single-use plastics, constitute the majority of plastic waste in the United States. One of the EPA’s National Strategy to Prevent Plastic Pollution objectives is reducing the production and consumption of single-use plastics. In recent years, Colorado legislators have addressed reducing the use of single-use plastics in the state. This issue brief describes single-use plastics and outlines key elements of Colorado’s Plastic Pollution Reduction Act.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Natural Resources & Environment

Staff Publications

Statutory Reports Sent to Joint Business Committee

This memorandum provides an overview of all the statutory reports that are required to be sent to members of the Joint Business Committee in FY 2023‑24. Most of the reports can be found in the Required Reports Database. Some reports are included as part of the agency’s annual reporting. Please contact Legislative Council Staff if you are unable to locate a report. A list of the reports is provided in Table 1.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Labor & Employment
  • Professions & Occupations
  • State Government

Tax Expenditure Evaluation

Film Incentive Tax Credit Memo

Memo No. 2023-TE21

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Business & Economic Development
  • Fiscal Policy & Taxes
  • Labor & Employment

Tax Expenditure Evaluation

Contaminated Land Redevelopment Credit

Report No. 2023-TE15

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Business & Economic Development
  • Fiscal Policy & Taxes
  • Natural Resources & Environment
  • State Government

Summary of Major Legislation

Summary of 2023 Business and Economic Development Legislation

In 2023, the General Assembly considered a number of bills related to business and economic development including several related to automobile dealerships and consumer protection.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • General Assembly

Staff Publications

State Paid Family and Medical Leave Laws

To date, Colorado and ten other states have enacted paid family and medical leave laws.  The other states include California, Connecticut, Delaware, Massachusetts, New Hampshire, New Jersey, New York, Oregon, Rhode Island, and Washington.  However, the New Hampshire is voluntary for employers and relies on tax incentives for businesses to contribute.  In addition, Hawaii has a paid medical leave law that does not extend to family leave.  This memorandum provides a summary of the major components of the paid family and medical leave laws in each of these states.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Health Care & Health Insurance
  • Insurance
  • Labor & Employment
  • Public Health


Staff Publications

Overview of Colorado Economic Development Programs and Incentives

This memorandum provides an overview of programs that are designed to provide a boost to Colorado's economy, including incentivizing businesses to locate in Colorado, expand their Colorado-based workforce, or otherwise grow their Colorado business operations.  This memorandum does not include programs that are focused on workforce development or programs designed to attract tourists to the state.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Labor & Employment

Issue Briefs

Off-Premises Retail Liquor Licensing (22-11)

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.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Liquor, Tobacco, & Marijuana

Staff Publications

Regional Trends in Labor Force and Employment During the Pandemic Recovery

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. 

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Fiscal Policy & Taxes
  • Labor & Employment
  • State Revenue & Budget

Tax Expenditure Evaluation

Job Growth Credit

Report No. 2022-TE38

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Business & Economic Development
  • Fiscal Policy & Taxes


Summary of Major Legislation

Summary of 2022 Business and Economic Development Legislation

During the 2022 legislative session, the General Assembly passed numerous bills related to general business issues and economic development initiatives.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Local Government

Staff Publications

2022 Sunset Review Hearings

Sunset laws allow the General Assembly to periodically review the need for state regulations, advisory committees, or state agencies and to update the law creating the agency or function.  To accomplish this review, committees of reference hold public sunset hearings on sunset reports issued by the Colorado Department of Regulatory Agencies (DORA).

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Agriculture
  • Business & Economic Development
  • Courts & Judicial
  • Health Care & Health Insurance