Search Publications

Pursuant to Interim Committee Letter 2014-6. The purpose of this committee is to evaluate and make recommendations regarding appropriate uses of sales tax revenue generated by recreational marijuana sales in Colorado. 

This memorandum provides information concerning Colorado’s severance tax structure and estimated effective severance tax rates, along with a comparison of effective rates for eight other western oil and gas producing states from 2018 to 2022.

Report No. 2021-TE13

Report No. 2020-TE26

Report No. 2020-TE29

The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor.  The committee is also charged with oversight of the Task Force Concerning Tax Policy (task force).

Report No. 2022-TE22

Report No. 2018-TE7

Report No. 2018-TE6

Fiscal Note Data Reports show the fiscal impact of all legislation currently pending before the General Assembly at the 2025 session, based on the most recent Legislative Council Staff fiscal note. Updated reports will be posted on this page approximately weekly during the legislative session. After session, final data will be posted. Fiscal data is provided in both a sortable Excel and a printable PDF format. Each report provides a summary of the impact of all pending bills together, and detailed information for individual bills by fiscal year.

Economic Outlook for the U.S. and Colorado

The ongoing expansion in the U.S. economy is fueld by consumer contributions.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. 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.

Among the allowable uses of federal American Rescue Plan Act (ARPA) funds, states have the most flexibility in spending the portion of funding used to offset the state revenue loss attributable to the COVID-19 pandemic. This memorandum provides information on the revenue loss reported for calendar year (CY) 2020 and the preliminary loss calculated for CY 2021, estimated at $1.14 billion and $2.55 billion, respectively. The preliminary cumulative two-year revenue loss is $3.69 billion, compared with the $3.83 billion total ARPA allocation for the state of Colorado.

Report No. 2019-TE8

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.