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Issue Briefs

Colorado Gaming Tax Revenue and Distributions

In 1990, Colorado voters passed a constitutional amendment allowing limited gaming only in the cities of Central City, Black Hawk, and Cripple Creek.  Limited gaming is defined as “the use of slot machines and the card games of blackjack and poker, each game having a maximum single bet of five dollars.”  Voters expanded the limits on gaming in 2008 through the passage of Amendment 50 to the Colorado Constitution, thereby allowing the games of roulette and craps, bets of up to $100, and extended casino hours of operation.  This issue brief looks at how casinos are tax

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • Gaming, Lottery, & Racing

Issue Briefs

Emergency Mental Health Holds (17-38)

This issue brief addresses the state’s emergency mental health hold procedure, which allows for a person to be involuntarily held for a 72-hour period of treatment and evaluation if he or she appears to have a mental illness and, due to the mental illness, appears to be an imminent danger to self or others, or appears to be gravely disabled.  The brief also discusses short-term and long-term treatment following a mental health hold.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Health Care & Health Insurance
  • Public Health

Budget Related Publications

Forecast March 2021

Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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 Telecommunications & Information Technology Legislation 2020

During the 2020 legislative session, the General Assembly considered several measures related to telecommunications and information technology, including the Statewide Internet Portal Authority (SIPA), online platforms, telecommunication systems, other technologies, broadband, and information technology (IT) funding.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Telecommunications & Information Technology

Staff Publications

Fiscal Impacts of the Gallagher Amendment

In 1982, voters approved a constitutional measure governing property taxes, including a provision known as the Gallagher Amendment (Gallagher).  Gallagher sought to protect homeowners from rising property taxes by maintaining a relatively constant ratio of residential and nonresidential property values in the statewide tax base.

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

Issue Briefs

Restrictions on Natural Gas Use in Buildings (20-17)

Some U.S. cities have adopted legislation to limit or restrict the use of natural gas systems in new construction, instead requiring building systems or appliances to be powered by electricity.  In response to these natural gas prohibitions, some states have enacted legislation prohibiting cities from restricting natural gas systems in new construction.  This issue brief provides background on the issue and how it applies to Colorado.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Capital Construction
  • Energy

Issue Briefs

Capital Construction and the Role of the Capital Development Committee (18-16)

This issue brief outlines the types of projects and expenses defined as capital construction, the role of the Capital Development Committee (CDC) in overseeing the approval and implementation of capital projects, and funding for capital projects.

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

Staff Publications

Colorado Juvenile Justice System Response to COVID-19

Coronavirus (COVID-19) has impacted almost every aspect of society, including the criminal justice system, leaving crowded courts, prisons and jails especially susceptible to the outbreak.  This memorandum provides an overview of how the juvenile justice system in Colorado is handling this public health emergency.  Please note that the COVID-19 situation is rapidly changing, and staff will be monitoring changes and making updates.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Courts & Judicial
  • Crimes, Corrections, & Enforcement
  • Public Health


Staff Publications

Felonies and Misdemeanors by Crime Type

This section lists all class 1 through class 6 felonies, level 1 through 4 drug felonies, class 1 through class 3 misdemeanors, level 1 and level 2 drug misdemeanors, and class 1 and class 2 misdemeanor traffic offenses by category of crime. The categories correspond to the headings of the 43 titles comprising the Colorado Revised Statutes. This section does not include petty offenses, traffic infractions, or unclassified felonies, misdemeanors, or misdemeanor traffic offenses.

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

Budget Related Publications

Forecast June 2022

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.

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

Budget Related Publications

Forecast March 2022

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.

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

Staff Publications

2022 Digest of Bills

The Office of Legislative Legal Services prepares the Digest of Bills and Concurrent Resolutions as required under section 2-3-504, C.R.S. The Preliminary Digest consists of summaries of 103 digests of the 132 bills and concurrent resolutions enacted by the Seventy-third General Assembly at its Second Regular Session before its ending May 11, 2022. The summaries include the dates upon which the Governor acted and the effective dates of the bills.

Release date:
Publishing Agency:
Office of Legislative Legal Services
Subjects:

Budget Related Publications

Appropriations Report Fiscal Year 2022-23

The Appropriations Report summarizes the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.

Release date:
Publishing Agency:
Joint Budget Committee Staff
Subjects:
  • State Revenue & Budget

Budget Related Publications

Appropriations Report Fiscal Year 2021-22

The Appropriations Report summarizes the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.

Release date:
Publishing Agency:
Joint Budget Committee Staff
Subjects:
  • State Revenue & Budget



Staff Publications

Process for Writing the Ballot Information Booklet

Article V, Section 1 (7.5), Colorado Constitution, and Section 1-40-124.5, Colorado Revised Statutes, require the Legislative Council Staff to prepare a ballot information booklet prior to each election in which a statewide issue appears on the ballot.  The booklet's purpose is to provide voters with the text, title, and a fair and impartial analysis of each statewide initiated or referred constitutional amendment, law, or question on the ballot.  The analysis must include a summary of the measure, the major arguments for and against the measure, and a brief fiscal assessment of t

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Elections & Redistricting
  • General Assembly
  • State Government

Staff Publications

Special District Elections

This memorandum provides information about special district elections in Colorado.  Specifically, it provides an overview of special district elections and the times at which special district elections are conducted.  Also included are an overview of special districts generally and a table of all election dates in Colorado law.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Elections & Redistricting

Summary of Major Legislation

Summary of 2022 Higher Education Legislation

During the 2022 legislative session, the General Assembly considered measures related to higher education.  Specifically, bills related to scholarships, grants, and financial assistance; pathways to student success; degrees and workforce development; and administration and governance.

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

Staff Publications

Wildfire-related Funding in Colorado (2021)

The state incurs wildfire-related expenditures in several departments for various activities including wildfire prevention, preparedness, mitigation, suppression, and recovery.  These activities are not explicitly broken out in the state budget and are spread across various line items in multiple departments, making tracking of wildfire spending difficult.  This memorandum provides detailed funding information for three agencies that are responsible for the majority of wildfire-related expenditures in the state:he state incurs wildfire-related expenditures in several departments f

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Natural Resources & Environment
  • State Revenue & Budget

Staff Publications

Colorado State Tax Expenditures for Renewable Energy Resources (2021)

This memorandum provides information on state tax expenditures for renewable energy resources.  State tax expenditures include individual and corporate income tax credits, deductions, and exemptions, and sales and use tax exemptions.  Renewable energy resources include solar, wind, geothermal, greenhouse gas neutral biomass, and certain hydroelectricity, as defined in Colorado Statute under the Renewable Energy Standard.  

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Energy
  • Fiscal Policy & Taxes

Issue Briefs

Off-Premises Retail Liquor Licensing (22-02)

This issue brief provides an overview of Colorado laws related to the retail sale of alcohol, including beer, wine, and spirits, in original sealed containers for off‑premises consumption.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Liquor, Tobacco, & Marijuana