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Tax Expenditure Evaluation

Contaminated Land Redevelopment Credit

Report No. 2022-TE11

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

Staff Publications

Overview of the Colorado Public Employees' Retirement Association

The state legislature established the Colorado Public Employee's Retirement Association (PERA) in 1931 to provide a pension benefit to state and local government employees, predating the federal Social Security Act of 1935 by four years. PERA is administered under Article 51 of Title 24 of the Colorado Revised Statutes.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • State Government

Issue Briefs

Colorado Clean Indoor Air Act

The harmful effects of secondhand smoke and emissions from tobacco, marijuana, and electronic smoking devices continue to be an issue in Colorado. Since 1992, the U.S. Environmental Protection Agency (EPA) has classified secondhand tobacco smoke as a known cause of cancer.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Liquor, Tobacco, & Marijuana
  • Local Government
  • Public Health
  • State Government


Staff Publications

Funding Mechanisms and Fiscal Notes

This memorandum is intended for use by policymakers, legislative drafters, and budget analysts to understand the different funding mechanisms that may be used in legislation. It describes how different funding mechanisms in legislation impact the state budget and how they are shown in fiscal notes. These funding mechanisms include appropriations, transfers, diversions, and warrants on state funds, as well as fee revenue and gifts, grants, or donations. The memorandum concludes with a list of funding mechanisms for which voter approval is required.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • State Government

Session Related Publications

Public Participation in the Legislative Process

Legislative committees are a very important part of Colorado's legislative process. At a legislative committee hearing, citizens have an opportunity to express their views and have them incorporated into the official legislative record. In Colorado, every bill receives a public hearing by one of the legislature's committees. This memorandum provides guidance to the public in participating in the legislative process.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • State Government

Staff Publications

2024 October Colorado General Assembly Digital Accessibility Report

In accordance with Section 24-34-802 (1)(c)(II), C.R.S., The Colorado General Assembly Digital Accessibility Report outlines the ongoing efforts made by the staff of the legislative branch of the State of Colorado to improve and maintain a digital landscape that is inclusive and accessible to everyone, including its ongoing accessibility efforts to meet or exceed accessibility standards.

This report will be updated quarterly through July 2025.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • State Government

Staff Publications

2024 June Colorado General Assembly Digital Accessibility Report

In accordance with Section 24-34-802 (1)(c)(II), C.R.S., The Colorado General Assembly Digital Accessibility Report outlines the ongoing efforts made by the staff of the legislative branch of the State of Colorado to improve and maintain a digital landscape that is inclusive and accessible to everyone, including its ongoing accessibility efforts to meet or exceed accessibility standards.

This report will be updated quarterly through July 2025.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • State Government

Summary of Major Legislation

Summary of 2024 State Government and Immigration Legislation

During the 2024 legislative session, the General Assembly considered bills concerning state government, including addressing topics related to elected officials, state agencies, the Colorado Open Records Act, and accessibility. Additionally, the General Assembly considered legislation addressing various immigration matters.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • Immigration
  • State Government

Issue Briefs

Smart Government Act

The State Measurement for Accountable, Responsive, and Transparent Government Act (SMART Act) was adopted in 2010 by House Bill 10-1119. This bill established a performance-based budgeting program.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • State Government
  • State Revenue & Budget

Issue Briefs

Unemployment Insurance and Economic Downturns (20-13)

This issue brief provides an overview of the Colorado unemployment insurance (UI) program, including UI benefits, funding, and solvency in the context of recent economic downturns. 

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


Issue Briefs

Certificates of Participation (18-09)

In lieu of issuing bonds, or using another form of long-term debt, the state often uses a form of lease-purchase agreement called certificates of participation (COPs) to finance the construction of its new facilities. A certificate refers to an investor's proportionate interest in the state's lease payments. COPs give the state the flexibility to build capital facilities even when funds are not available to pay for projects on a pay-as-you-go basis.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Capital Construction
  • State Government

Final/Annual Reports

2013 Emergency Preparedness, Response, and Recovery Committee Final Report

Pursuant to Senate Bill 07-229, the committee is required to develop a plan for the response by, and continuation of operations of, the General Assembly and the legislative service agencies in the event of an emergency epidemic or disaster.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • State Government

Summary of Major Legislation

Capital Construction 2017 Legislation

During the 2017 legislative session, the General Assembly considered a number of bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC).

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Capital Construction
  • State Government
  • State Revenue & Budget

Issue Briefs

Food Assistance in Colorado

Federal, state, and local entities work to deliver programs and initiatives to increase food security and accessibility for Coloradans. This issue brief provides an overview of key programs and efforts within the state, including beneficiaries, operations, and funding.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Children & Domestic Matters
  • Human Services
  • Public Health
  • State Government

Summary of Major Legislation

Summary of 2023 Firearms Legislation

During the 2023 legislative session, the General Assembly examined a number of measures related to firearms. Specifically, lawmakers debated policies about ghost guns, extreme risk protection orders, the minimum age to purchase a firearm, waiting periods, and lawsuits filed against firearm industry members.
Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • State Government


Staff Publications

Overview and History of Statewide Ballot Measures

This memorandum provides an overview of the statewide ballot measure process; a summary of the measures approved or rejected by Colorado voters between 1880 and 2020; and links to additional resources at the offices of the Colorado Legislative Council Staff and the Colorado Secretary of State.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Elections & Redistricting
  • State Government

Staff Publications

State Government Enterprises

This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR).  From FY 1993-94 through FY 2022-23, 33 state government entities had received enterprise status for at least one fiscal year.  In FY 2020-21, the most recent year for which financial data are available, enterprise revenue totaled $27.1 billion.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Government
  • State Revenue & Budget

Staff Publications

Informe de accesibilidad digital de la Asamblea General de Colorado

De conformidad con la Sección 24-34-802 (1)(c)(II), C.R.S., este informe describe los esfuerzos continuos realizados por el personal de la rama administrativa del Estado de Colorado para mejorar y mantener un entorno digital que sea inclusivo y accesible para todos, incluidos sus esfuerzos continuos de accesibilidad para cumplir o superar las normas de accesibilidad.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • State Government