First Regular Session | 75th General Assembly
CogaBart Dev siteThis document provides a summary of the most frequently used court filing fees, surcharges, and costs.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2016-17. 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,...
Colorado's individual income tax form allows a taxpayer to make a voluntary contribution to any one of 15 funds, each of which benefits a program or charitable organization (organization). This issue brief provides information on the income tax "checkoff" program and the selection of...
The individual income tax is the largest source of General Fund revenue, accounting for 60 percent of General Fund collections in FY 2013-14. This issue brief provides a brief history of Colorado income tax rates, discusses the general process for determining Colorado’s individual income tax,...
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,...
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.
Gun control is a much studied and debated topic. Proponents of gun control argue that the availability of firearms is directly linked to gun deaths and injury, especially in situations of domestic violence. Opponents counter that crime victims who defend themselves with guns are less likely to...
This issue brief examines Colorado's fireworks law, including the ability of cities and counties to regulate fireworks.
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...
Child support is a required payment made by a parent for the financial benefit of a child after a divorce or other dissolution of a relationship. This issue brief summarizes how child support orders are issued, details elements of child support enforcement units and various child support...