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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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • State Revenue & Budget

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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Education & School Finance (Pre & K-12)
  • Health Care & Health Insurance
  • Immigration
  • Labor & Employment

Session Related Publications

House Term Limits

Term Limit Information for Members of the Colorado House of Representatives

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

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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • General Assembly
  • State Revenue & Budget


Fiscal Policy & Taxes

Child Care Contribution Credit

Report No. 2021-TE26

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Children & Domestic Matters
  • Education & School Finance (Pre & K-12)
  • Fiscal Policy & Taxes







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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Agriculture
  • Water

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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Education & School Finance (Pre & K-12)

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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Education & School Finance (Pre & K-12)