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Staff Publications

Financing Public Schools for FY 2025-26

This memorandum summarizes the primary funding changes to school finance for FY 2025-26. Two bills during the 2025 legislative session substantively affected the financing of public schools in Colorado.

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

Staff Publications

2026 Deadline Schedule

Deadline Schedule for the 2026 Colorado General Assembly.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly

Summary of Major Legislation

Summary of 2025 Housing Legislation

The General Assembly considered several measures related to housing during the 2025 legislation session, including bills that affect landlords and tenants, state housing programs, and residential building regulations.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • Housing
  • Local Government

Summary of Major Legislation

Summary of 2025 Local Government Legislation

The General Assembly considered several measures related to local governments during the 2025 legislation session, including bills that affect taxation and fees, permitting procedures, land use, and special districts.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • Local Government

Summary of Major Legislation

Summary of 2025 Agriculture Legislation

The 75th General Assembly passed several bills related to veterinary care, animals, state parks, wildlife management, agriculture, and food regulations. There were also some notable bills that were introduced, but did not become law.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Agriculture
  • General Assembly
  • Natural Resources & Environment

Summary of Major Legislation

Summary of 2025 Liquor, Tobacco, Marijuana, and Gaming Legislation

During the 2025 legislative session, the General Assembly considered several measures related to liquor, tobacco, marijuana, and gaming.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Gaming, Lottery, & Racing
  • General Assembly
  • Liquor, Tobacco, & Marijuana

Summary of Major Legislation

Summary of 2025 Business and Economic Development Legislation

During the 2025 legislative session, the General Assembly considered several measures related to business and economic development.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Financial Services & Commerce
  • General Assembly

Summary of Major Legislation

Summary of 2025 Water Legislation

Water policy continues to be an important theme in the 75th General Assembly. Water-related bills from this session focused on water quality, water administration efficiency, and municipal water use. Three measures that are generally passed annually, which allocate funding for species conservation and water projects, were also passed. As water resources become more limited with ongoing drought and shrinking snowpack, water policy is likely to continue to be a main concern for lawmakers.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Agriculture
  • General Assembly
  • Natural Resources & Environment
  • Water

Summary of Major Legislation

Summary of 2025 K-12 Education Legislation

During the 2025 legislative session, the General Assembly considered a variety of measures related to K-12 education in Colorado. The legislature passed laws related to student health and well-being, student and school safety, standards and assessments, school accountability, and governance and funding.

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

Summary of Major Legislation

Summary of 2025 Professions and Occupations Legislation

During the 2025 legislative session, the Colorado General Assembly considered several measures to change or expand the regulation of certain professions including physicians and other medical professionals, motor vehicle dealers, plumbers, electricians, and real estate appraisers. The General Assembly also passed several laws continuing the regulation of certain professions under the state sunrise and sunset review process.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • Labor & Employment
  • Professions & Occupations

Summary of Major Legislation

Summary of 2025 Labor and Employment Legislation

During the 2025 legislative session, the General Assembly considered various measures related to labor and employment, including measures related to wage and hour laws, vocational rehabilitation, and workforce development.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • Labor & Employment

Summary of Major Legislation

Summary of 2025 Public Health and Behavioral Health Legislation

The 75th General Assembly passed numerous pieces of legislation regarding public health. While not all of the public health legislation fell into these groups, three major themes for public health were: emergency preparedness, education and transparency, and behavioral health.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • Health Care & Health Insurance
  • Human Services
  • Public Health

Summary of Major Legislation

Summary of 2025 Higher Education Legislation

During the 2025 legislative session, the General Assembly considered a variety of measures related to higher education in Colorado. Specifically, the legislature adopted bills related to workforce development, credentials and degrees, pathways to student success, and student athlete compensation.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • Higher Education

Budget Related Publications

Forecast June 2025

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

Summary of Major Legislation

Summary of 2025 Energy and Natural Resources Legislation

Colorado has a uniquely diverse landscape. From the plains of the eastern front to the western slopes of the Rocky Mountains, the state’s energy profile includes coal and natural resources as well as renewable energy, such as wind, solar, and geothermal. Capitalizing on the diversity of resources and in response to increased energy demands, the General Assembly considered several measures related to energy and natural resources during the 2025 legislative session.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Energy
  • General Assembly
  • Natural Resources & Environment

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

Staff Publications

Fiscal Note Considerations for Bills

This memorandum provides an overview of issues considered by fiscal analysts for bills that impact the criminal justice system. Specifically, it provides an overview of Colorado's crime classifications and sentencing ranges, and of criminal justice impacts by state or local government agency.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Crimes, Corrections, & Enforcement

Summary of Major Legislation

Summary of 2025 Human Services, Children, and Domestic Matters Legislation

The Colorado General Assembly passed a number of bills related to human services and families. Many of these laws were recommendations from interim committees and task forces. Others made changes to Colorado’s child welfare system, introduced guardrails around access to certain online material, and more.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Children & Domestic Matters
  • General Assembly
  • Human Services




Tax Expenditure Evaluation

Software Sales Tax Exemption

Memo No. 2025-TE9

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes
  • Telecommunications & Information Technology