Updated - Summary of Federal Legislation Passed in Response to COVID-19 (20-11)
This issue brief provides a summary of the federal legislation that was passed in response to the COVID‑19, or coronavirus, public health emergency.
First Regular Session | 75th General Assembly
CogaBart Dev siteThis issue brief provides a summary of the federal legislation that was passed in response to the COVID‑19, or coronavirus, public health emergency.
Glossary of Legislative Terms
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,...
The day-to-day expenses of state government are paid through the operating budget in the state's annual budget bill. Expenses related to new construction, renovation, or maintenance of the state's capital assets are paid through the capital budget. This issue brief outlines the types of projects...
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.
STAFF SUMMARY OF MEETING COMMITTEE ON LEGISLATIVE EMERGENCY PREPAREDNESS, RESPONSE, AND RECOVERY
During the summer and fall of 2014, seven interim committees and commissions met to discuss policy issues and draft legislation for consideration by the General Assembly during the upcoming legislative session. As required by legislative rules, the Legislative Council Committee met to review the...
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.
This issue brief examines Colorado's fireworks law, including the ability of cities and counties to regulate fireworks.