Tax Expenditure Evaluations

Section 39-21-305(1)(c.5) and (d), C.R.S., requires the State Auditor to evaluate all of the State’s tax expenditures at least once prior to the legislative session before they are scheduled to expire and gives the State Auditor discretion to evaluate an expenditure again if there have been substantial changes to the expenditure. Additionally, Section 39-21-306, C.R.S. requires that we annually report on the impact of the State’s policy of using federal taxable income as the basis for Colorado taxable income including any changes that may significantly impact the State's tax base.

Section 39-21-403(2)(c)(I), C.R.S., requires the Legislative Oversight Committee Concerning Tax Policy to consider our tax expenditure evaluation reports' policy considerations and review of federal income tax law. It also allows the Committee to direct the State Auditor to evaluate up to three additional tax expenditures per year and prepare up to two reports annually on specific and discrete topics related to existing tax policy. We publish evaluation reports as they are completed throughout the year. Our anticipated review schedule through June 30, 2025 is provided below. Please note that this schedule will be updated periodically.

Fiscal Year 2026 Reports

Recently Released Reports and Memos

The Office of the State Auditor (OSA) is committed to ensuring equitable access to its digital publications in accordance with the requirements of Section 504 of the Rehabilitation Act of 1973, Title II of the Americans with Disabilities Act of 1990 ("ADA"), and relevant Colorado statutes. OSA reports are confidential until publicly released, and will be made available in an accessible format following release. Reports determined to be in active use, as defined in 8 CCR 1501-11 § 11.4 (2025), as well as those published on or after July 1, 2024 will be remediated to meet applicable accessibility standards. Reports published prior to July 1, 2024 are classified as archived content pursuant to 8 CCR 1501-11 § 11.4 (2025) and may be provided in an accessible format following a reasonable accommodation request based on an individualized determination.

To place a request for document remediation, please contact the General Assembly’s ADA Coordinator using one of the methods listed on the accessibility webpage. Document remediation requests will be processed in accordance with the Colorado Legislative Branch Policy on Services for Persons with Disabilities.

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Evaluation Reports by Tax Type