Tax Expenditure Evaluation: Deductions for Assets Having a Higher Colorado Adjusted Basis than Federal Adjusted Basis
Report No. 2019-TE18
Second Regular Session | 73rd General Assembly
CogaBart Dev siteReport No. 2019-TE18
Transportation infrastructure in the United States is primarily funded through motor fuel (gas) taxes. Facing declining future revenues and increased construction costs, some states have begun to experiment with a new way of funding transportation: the road usage charge. This issue brief...
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,...
Report No. 2019-TE27
Report No. 2019-TE28
Report No. 2019-TE29
Report No. 2019-TE
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...
During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services.
Report No. 2019-TE20
Report No. 2019-TE21