2024 Regular Session
CogaBart Dev siteEconomic Outlook for the U.S. and Colorado
Consistent with the later stages of economic expansion, growth has slowed for the U.S. and Colorado economies.
This issue brief examines the entities and revenue sources used to administer and finance Colorado's transportation system.
In response to natural disasters that have hit Colorado in recent years, the General Assembly has enacted a number of tax breaks aimed at mitigating or relieving the impact of these disasters on taxpayers. Tax breaks can take a number of different forms, such as an income tax deduction,...
Senate Bill (SB) 09-228, adopted by the General Assembly during the 2009 legislative session, creates a five-year block of statutory transfers from the General Fund to finance transportation and capital construction projects. This issue brief discusses the state law that specifies the amounts of...
In 2000, voters approved Amendment 20, allowing the possession and use of medical marijuana in Colorado. In 2012, voters approved Amendment 64, legalizing marijuana for use by adults aged 21 and older. Sales of retail marijuana for adult use began on January 1, 2014.
This issue brief provides information on mechanisms used to refund revenue in excess of the state's constitutional spending limit. For information on the state spending limit and how it is calculated, please refer to Issue Brief 14-03A.
The FY 2013-14 General Fund surplus is estimated at $235.8 million.1 State law requires this surplus to be distributed in the amounts and order shown in Table 1.2 Additionally, the transfer to the Capital Construction Fund is allocated by state law in the order and amounts shown in Table 2.3 Up...
This memorandum provides background information on the structure of the business personal property tax and the estimated fiscal impact of eliminating the tax. The first section of the memorandum describes the business personal property tax base, authorized exemptions, filing procedures, and the...
This issue brief provides information on the relative size of state and local governments, compared with the total state economy. Government expenditures are represented as a percentage of the state's gross domestic product (GDP). In Colorado, stategovernmentexpendituresarebelowthenational...
2013 Colorado Cost of Living Report - Expenditure Totals
The attached document provides a summary of major legislation considered by the General Assembly pertaining to taxes and fiscal policy.