Tax Expenditure Evaluation Alternative Transportation Options Credit for Employers Memo Memo No. 2023-TE20 Release date: 2023-11-30 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
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 File
Tax Expenditure Evaluation Credit for Unsalable Alcohol Report No. 2023-TE16 Release date: 2023-11-30 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
Tax Expenditure Evaluation Fraternal Society Exemption Report No. 2023-TE17 Release date: 2023-11-30 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Staff Publications Dynamic Modeling A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation's direct impacts and, in some cases, direct behavioral effects. This memorandum explains the difference between direct, behavioral, and dynamic effects of policy changes and current LCS practices in analyzing these impacts Release date: 2023-10-10 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Forecast September 2023 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: 2023-09-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Tax Expenditures Compilation Report, September 2023 Report No. 2023-TE Release date: 2023-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Wholesales Sales Tax Exemption Report No. 2023-TE14 Release date: 2023-08-31 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Credit for Insolvency Assessments Paid Report No. 2023-TE12 Release date: 2023-08-31 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Agricultural Sales Tax Exemptions Report No. 2023-TE13 Release date: 2023-08-31 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Rural & Frontier Healthcare Preceptor Credit Report No. 2023-TE11 Release date: 2023-08-23 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Health Care & Health Insurance Download File
Staff Publications Marijuana Revenue in the State Budget This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget. Release date: 2023-08-16 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana State Revenue & Budget Download File
Budget Related Publications Forecast June 2023 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: 2023-06-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Farm Close-Out Sales Tax Exemption Report No. 2023-TE9 Release date: 2023-05-31 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Newsprint & Printer's Ink and Newspapers Exemptions Report No. 2023-TE6 Release date: 2023-05-31 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Sacramental Wine Exemption Report No. 2023-TE7 Release date: 2023-05-31 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
Tax Expenditure Evaluation Sales to Charitable Organizations Exemption Report No. 2023-TE8 Release date: 2023-05-31 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Credit for Taxes Paid to Other States Report No. 2023-TE10 Release date: 2023-05-31 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Staff Publications Fiscal Note Reports (2023) 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: 2023-05-04 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes General Assembly State Revenue & Budget Download File
Budget Related Publications Forecast March 2023 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: 2023-03-16 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Wildfire Mitigation Deduction Report No. 2023-TE4 Release date: 2023-02-28 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download File
Tax Expenditure Evaluation Structural Insurance Premium Tax Expenditures Report No. 2023-TE5 Release date: 2023-02-28 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Long-Term Lodging Exemption Report No. 2023-TE3 Release date: 2023-02-28 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Housing Download File
Tax Expenditure Evaluation Home Modification Tax Credit Report No. 2023-TE1 Release date: 2023-01-11 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Health Care & Health Insurance Housing Download File
Tax Expenditure Evaluation Military Retirement Benefits Deduction Report No. 2023-TE2 Release date: 2023-01-11 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Military & Veterans Download File
