First Regular Session | 75th General Assembly
CogaBart Dev siteFinal report of the Capital Development Committee for FY 2015-16.
This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate...
The Budget in Brief is a condensed summary of 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.
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.
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,...
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 2017-18, 22 state government entities had received enterprise status for at least one...
This memorandum is an assessment of the fiscal impact of the attached proposed Amendment L.045 to Senate Bill 19-188. This fiscal assessment is for the impact of the bill with inclusion of this amendment only. Any other added amendment could influence the fiscal impact.
This memorandum presents the 2019 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment and College Opportunity Fund (COF) FTE enrollment for the...
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2015. No refunds were required for unlisted years, including 1993 through 1996, 2016, and 2017.