Tax Expenditure Evaluation Machinery Used in Manufacturing Exemption Report No. 2021-TE6 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download
Session Related Publications Subject Index of Introduced Bills 2024B Open Google Sheet Release date: 2024-08-28 Publishing Agency: Office of Legislative Legal Services Subjects: Download
Session Related Publications Subject Index of Introduced Bills 2024 Open Google Sheet Release date: 2024-05-07 Publishing Agency: Office of Legislative Legal Services Subjects: Download
Session Related Publications Subject Index of Introduced Bills 2023B Open Google Sheet Release date: 2023-11-19 Publishing Agency: Office of Legislative Legal Services Subjects: Download
Session Related Publications Subject Index of Introduced Bills 2023 Open Google Sheet Release date: 2023-05-07 Publishing Agency: Office of Legislative Legal Services Subjects: Download
Session Related Publications Subject Index of Introduced Bills 2022 Open Google Sheet Release date: 2022-05-10 Publishing Agency: Office of Legislative Legal Services Subjects: General Assembly Download
Staff Publications Subject Index of Introduced Bills 2021 Open Google Sheet Release date: 2021-06-07 Publishing Agency: Office of Legislative Legal Services Subjects: Download
Staff Publications Population Component of TABOR Limit Growth Factor This memo presents recent Legislative Council Staff (LCS) findings regarding the implications of the current-law calculation method for population growth used to determine the TABOR growth limit, which has the effect of not adjusting the TABOR limit for population growth or decline that the Census Bureau identifies in its revised estimates. The current population growth calculation method does not usually impact the TABOR limit. Release date: 2025-01-28 Publishing Agency: Legislative Council Staff Subjects: State Revenue & Budget Download
Staff Publications The Impact of Immigrants on State and Local Government Resources This memorandum provides an overview on the federal immigration system, Colorado’s role in immigration, and patterns of immigration in the state and nationally. It then discusses the impact of immigration on different sectors of the economy and state government programs and services, and highlights recent state legislation to address these issues. Release date: 2025-01-21 Publishing Agency: Legislative Council Staff Subjects: Education & School Finance (Pre & K-12) Health Care & Health Insurance Immigration Labor & Employment Download
Session Related Publications House Term Limits Term Limit Information for Members of the Colorado House of Representatives Release date: 2025-01-30 Publishing Agency: Legislative Council Staff Subjects: General Assembly State Government Download
Session Related Publications 2025 House Calendar Release date: 2025-08-06 Publishing Agency: House of Representatives Subjects: Download
Staff Publications 2023 Revisor's Changes (Gray Book) Release date: 2023-01-29 Publishing Agency: Office of Legislative Legal Services Subjects: Download
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 2023-24, over 30 state government entities had received enterprise status for at least one fiscal year. In FY 2022-23, the most recent year for which financial data are available, enterprise revenue totaled $23.3 billion. Release date: 2025-01-22 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Government State Revenue & Budget Download
Session Related Publications Fiscal Analysts for Bills During 2025 Session This document lists the LCS Fiscal Analyst assigned to work on the fiscal note for each bill and concurrent resolution introduced at the 2025 session. This list will be updated periodically throughout the session. If you need assistance, contact Bill Zepernick, Fiscal Notes Manager, at bill.zepernick@coleg.gov / 303-866-4777. Release date: 2025-04-28 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes General Assembly State Revenue & Budget Download
Tax Expenditure Evaluation Energy Used for Industrial & Manufacturing Purposes Exemption Report No. 2019-TE20 Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Energy Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Child Care Contribution Credit Report No. 2021-TE26 Release date: 2021-09-15 Publishing Agency: Office of the State Auditor Subjects: Children & Domestic Matters Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Aircraft Manufacturer New Employee Credit Report No. 2021-TE21 Release date: 2021-07-15 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Precious Metal Bullion and Coin Exemption Report No. 2021-TE22 Release date: 2021-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Aircraft Used in Interstate Commerce Exemption Report No. 2021-TE23 Release date: 2021-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Advanced Industry Investment Credit Report No. 2021-TE15 Release date: 2021-07-15 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Enterprise Zone Contribution Credit Report No. 2021-TE16 Release date: 2021-07-15 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Materials Used in Iron, Steel, and Vanadium-Uranium Ore Manufacturing and Processing Exemption Report No. 2021-TE17 Release date: 2021-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download
Staff Publications Interstate Compacts, Decrees, Memoranda, and Treaties Governing Colorado’s Rivers This memorandum provides information about the interstate compacts, Supreme Court decrees, and international treaties that govern Colorado’s use of interstate streams. Specifically, it gives a brief summary of the history of each of the compacts and outlines the specific components and requirements of each compact currently in state law. In addition, the memorandum discusses the two memoranda, the two Supreme Court decrees, and the two international treaties that govern rivers in Colorado. Appendix A outlines the technical components of the laws affecting Colorado’s rivers. Release date: 2022-08-22 Publishing Agency: Legislative Council Staff Subjects: Agriculture Water Download
Budget Related Publications 2019 Report on the State Education Fund Pursuant to Section 22-55-104 C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education, the Office of State Planning and Budgeting, and the Joint Budget Committee, is required to conduct a review of the model used to forecast revenue to and expenditures from the State Education Fund and the spending requirements for the Public School Finance Act of 1994 by February 1 of each year. Release date: 2019-02-01 Publishing Agency: Legislative Council Staff Subjects: Education & School Finance (Pre & K-12) Download
Budget Related Publications 2021 Report on the State Education Fund Pursuant to Section 22-55-104 C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education (CDE), the Office of State Planning and Budgeting, and the Joint Budget Committee (JBC), is required to conduct a review of the model used to forecast revenue to and expenditures from the State Education Fund, and the spending requirements for the Public School Finance Act of 1994 by February 1 of each year. Release date: 2021-01-31 Publishing Agency: Legislative Council Staff Subjects: Education & School Finance (Pre & K-12) Download