Tax Expenditure Evaluation Manufacturing Sales Tax Exemptions Report No. 2024-TE8 Release date: 2024-12-03 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Energy Fiscal Policy & Taxes Download
Tax Expenditure Evaluation Rural Jump-Start Tax Expenditures Report No. 2025-TE2 Release date: 2025-02-07 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Download
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: 2024-11-15 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Housing Insurance Download
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: 2024-11-13 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Fiscal Policy & Taxes Download
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: 2024-11-13 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Financial Services & Commerce Download
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: 2024-10-31 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Labor & Employment Download
Tax Expenditure Evaluation Regional Home Office Insurance Premium Tax Rate Reduction Report No. 2025-TE5 Release date: 2025-03-21 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Insurance Labor & Employment Download
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: 2024-09-11 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Children & Domestic Matters Public Health Telecommunications & Information Technology Download
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: 2024-09-10 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Download
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: 2025-07-02 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Financial Services & Commerce General Assembly Download
Tax Expenditure Evaluation Report on Business Incentive Tax Expenditures Report No. 2025-TE12 Release date: 2025-09-18 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Download
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: 2025-10-01 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Natural Resources & Environment Download
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: 2023-12-21 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Labor & Employment Professions & Occupations State Government Download
Tax Expenditure Evaluation Film Incentive Tax Credit Memo Memo No. 2023-TE21 Release date: 2023-11-30 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Labor & Employment Download
Tax Expenditure Evaluation Contaminated Land Redevelopment Credit Report No. 2023-TE15 Release date: 2023-11-30 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Natural Resources & Environment State Government Download
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: 2023-07-25 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development General Assembly Download
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: 2023-04-04 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Health Care & Health Insurance Insurance Labor & Employment Public Health Download
Staff Publications Overview of Colorado Workforce Development Programs This memorandum provides a summary of various workforce development programs in Colorado. Release date: 2023-02-03 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Labor & Employment Download
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: 2023-01-10 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Labor & Employment Download
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: 2022-12-02 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Liquor, Tobacco, & Marijuana Download
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: 2022-10-07 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Fiscal Policy & Taxes Labor & Employment State Revenue & Budget Download
Tax Expenditure Evaluation Job Growth Credit Report No. 2022-TE38 Release date: 2022-09-15 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Download
Tax Expenditure Evaluation Preservation of Historic Structures Tax Credit Report No. 2022-TE33 Release date: 2022-07-28 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Housing Download
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: 2022-07-20 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Local Government Download
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: 2022-02-07 Publishing Agency: Legislative Council Staff Subjects: Agriculture Business & Economic Development Courts & Judicial Health Care & Health Insurance Download