2024 Regular Session
CogaBart Dev siteFinal Report to the Colorado General Assembly by the Sales and Use Tax Task Force.
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...
The attached document provides a summary of major legislation considered by the General Assembly pertaining to taxes and fiscal policy.
This document provides a summary of legislation pertaining to the operations of the General Assembly considered by the legislature during the 2014 session.
In 1992, voters approved a Colorado Constitutional Amendment -- Article X, Section 20, known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2015-16. 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,...
The state innovative motor vehicle income tax credit is intended to reduce the cost of alternative fuel vehicles and incentivize their purchase. This issue brief describes the tax credit, most recently addressed in House Bill 13-1247, and provides information on how its value is calculated.
The Office of Research and Analysis at Colorado Department of Revenue prepares, every odd-numbered year, a tax profile and expenditure report for the state as required by §39-21-303, C.R.S. This report is to include information identifying and describing tax expenditures administered by the...
This document has been created to provide persons and organizations with information regarding the procedures and criteria established by the State Capitol Building Advisory Committee for the placement of donated or loaned art in the State Capitol Building and its grounds. It includes the...
Like other states, Colorado offers retirement benefits to its employees through a variety of pension plans. The state's pension plans are established in law and include both employee and employer contributions, which are made in lieu of contributions to the federal Social Security program. The...
The Colorado General Assembly has considered and made changes to the state budget process during the past three years. Specifically, House Bill 10-1119 established a performance-based budgeting program through the State Measurement for Accountable, Responsive, and Transparent (SMART) Government...