Tax Expenditure Evaluation Colorado ABLE Savings Account Contribution Deduction Report No. 2025-TE1 Release date: 2025-01-09 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Health Care & Health Insurance Download File
Summary of Major Legislation Summary of 2024 Finance, State Budget, and Taxes Legislation During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes. Release date: 2024-12-31 Publishing Agency: Legislative Council Staff Subjects: Financial Services & Commerce Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Forecast December 2024 Focus Colorado presents forecasts for the economy and state government revenue through FY 2026-27. 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. Release date: 2024-12-19 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
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 File
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 File
Budget Related Publications Report on Referendum C Revenue and Spending FY 2005-06 through FY 2024-25 This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2023-24 state fiscal years and preliminary numbers for the 2024-25 state fiscal year. It also reflects the actions of the General Assembly and Governor in spending the retained money. This report is prepared in accordance with the requirements of Referendum C, which was approved by voters in 2005. Release date: 2024-10-16 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Forecast September 2024 Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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. Release date: 2024-09-19 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Agricultural Applicator Aviation Fuel Tax Refund Report No. 2024-TE7 Release date: 2024-08-30 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Fuel Excise Tax Expenditures Report No. 2024-TE6 Release date: 2024-06-28 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Fuel Excise Tax Expenditures Report No. 2024-TE6 Release date: 2024-06-28 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Business Personal Property Tax Income Tax Credit Report No. 2024-TE5 Release date: 2024-06-28 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Budget Related Publications Forecast June 2024 Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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. Release date: 2024-06-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Staff Publications Fiscal Note Reports (2024) Fiscal Note Data Reports show the fiscal impact of all legislation currently pending before the General Assembly, based on the most recent published fiscal note. Updated reports will be posted on this page approximately weekly during the legislative session. After session, final data will be posted. The data reports are contained in an Excel spreadsheet with each report located on a separate tab. Data in each report is in a sortable/filterable table. Included reports include: Release date: 2024-04-26 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes General Assembly State Revenue & Budget Download File
Staff Publications Fiscal Notes for Legislation Included in the FY 2024-25 Long Bill Budget Package This packet includes fiscal notes for bills introduced with the FY 2024-25 Long Bill, including HB 24-1385 through HB 24-1428. Fiscal notes for these bills are also be available individually on each bill page on the General Assembly website. Release date: 2024-03-26 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes General Assembly State Revenue & Budget Download File
Budget Related Publications Forecast March 2024 Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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. Release date: 2024-03-15 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Deduction of Wages and Salaries Due to IRC 280C Report No. 2024-TE1 Release date: 2024-02-29 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Dyed Special Fuels and Off-Road Fuel Use Tax Expenditures Report No. 2024-TE2 Release date: 2024-02-29 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Tax-Exempt Organization Insurance Premium Tax Deduction Report No. 2024-TE3 Release date: 2024-02-29 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation State Income Tax Refund Deductions Report No. 2024-TE4 Release date: 2024-02-29 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation State Income Tax Refund Deductions Report No. 2024-TE4 Release date: 2024-02-29 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Child Care Expenses Income Tax Credits Report No. 2023-TE19 Release date: 2023-12-21 Publishing Agency: Office of the State Auditor Subjects: Children & Domestic Matters Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Labor & Employment Download File
Tax Expenditure Evaluation Organ Donor Employer Credit Report No. 2023-TE18 Release date: 2023-12-21 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Health Care & Health Insurance Download File
Budget Related Publications Forecast December 2023 Focus Colorado presents forecasts for the economy and state government revenue through FY 2023-24. 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. Release date: 2023-12-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget
Tax Expenditure Evaluation Residential Energy Storage Credit Memo Memo No. 2023-TE22 Release date: 2023-11-30 Publishing Agency: Office of the State Auditor Subjects: Energy Fiscal Policy & Taxes Natural Resources & Environment Download File
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 File