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Budget Related Publications

2026 JBC Schedule

This is the Joint Budget Committee's schedule. Please check this document regularly for schedule updates.

Release date:
Publishing Agency:
Joint Budget Committee Staff
Subjects:
  • State Revenue & Budget

Session Related Publications

Fiscal Analysts for Bills During 2026 Session

This document lists the LCS Fiscal Analyst assigned to work on the fiscal note for each bill and concurrent resolution introduced at the 2026 session. This list will be updated periodically throughout the session. If you need assistance, contact Bill Zepernick, Fiscal Notes Manager, at bill.zepernick@coleg.gov / 303-866-4777.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • General Assembly
  • State Revenue & Budget

Issue Briefs

Glossary of Common Public Health Terms

These common public health definitions were adapted from the Colorado Department of Public Health and Environment, the Centers for Disease Control and Prevention, and the World Health Organization.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Public Health

Session Related Publications

Fiscal Note Reports (2026)

Fiscal Note Data Reports show the fiscal impact of all legislation currently pending before the General Assembly at the 2026 session, based on the most recent Legislative Council Staff fiscal note. Updated reports will be posted approximately weekly during the legislative session through the General Assembly Box file sharing system at the links below. After session, final data will be posted. Fiscal data is provided in both a sortable Excel and a printable PDF format.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • General Assembly
  • State Revenue & Budget


Staff Publications

2026 Higher Education and Tuition Forecast

This memorandum presents the 2026 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment for the current year (FY 2025-26) and budget year (FY 2026-27). The forecast also includes projected tuition revenue for FY 2025-26. 

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • Higher Education
  • State Revenue & Budget


Staff Publications

Online Data Collection and Tracking Methods by Third Parties

This memorandum provides an overview of known online data collection and tracking methods often used by third parties, including data brokers. While the ecosystem of online data collection and tracking is vast, this memorandum primarily focuses on user side collection and tracking methods and briefly describes ongoing research regarding non-user-side third-party data tracking and brokerage.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Courts & Judicial
  • Crimes, Corrections, & Enforcement
  • Telecommunications & Information Technology

Issue Briefs

Social Determinants of Health

The concept of social determinants of health originated nearly 200 years ago, when philosopher and businessman Friedrich Engels identified living, working, and environmental conditions as primary causes of morbidity (illness or lack of health caused by disease, disability, or injury) and mortality among the working class in Victorian-era England.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Public Health

Staff Publications

Data Center Impacts on the Environment, Public Health, and Energy Costs

Data centers are growing rapidly across the United States. They require large amounts of electricity for computational power and water to cool the computer systems. This memorandum explores the impacts of data centers on technology, local economies, electricity, water, public health, and energy costs. It also covers recent federal and state legislation.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Energy
  • Public Health
  • Water

Staff Publications

Medicaid Appeals in Colorado: Data on Prior Authorization Denials, Appeals, and Outcomes

Using data from the Colorado Department of Health Care Policy and Financing (HCPF) on Health First Colorado (Colorado’s Medicaid program), this memo reviews the number of denials of prior authorization requests, the number of annual Medicaid appeals, and the outcomes of those appeals. It concludes with resources for filing an appeal.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Health Care & Health Insurance

Staff Publications

Raw Milk and Public Health

This memo analyzes the public health implications of raw milk consumption, noting that while proponents cite perceived taste and nutritional benefits, scientific evidence shows unpasteurized dairy products cause significantly more illnesses and outbreaks than pasteurized dairy products. Raw milk may have a protective effect against early-childhood asthma and allergies; however, there are also risks of life-threatening infections, particularly for vulnerable populations like children.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Agriculture
  • Public Health


Staff Publications

Navigating the GLP-1 Landscape: Evidence-Based Insights

This memo covers the clinical, demographic, coverage, and regulatory landscapes of glucagon-like peptide 1 (GLP-1) receptor agonists as of early 2026. It details the resolution of previous drug shortages, the subsequent restrictions on compounded versions, and the approaches states are taking toward coverage and cost management. Socially, while many patients using these medications for weight loss report the emotional benefit of feeling "normal," emerging research highlights complex challenges such as persistent weight-related stigma and potential entwinement with disordered eating.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Health Care & Health Insurance

Issue Briefs

Regulation of Mobile Home Parks

This issue brief provides an overview of provisions of state law concerning mobile homes, including recent changes regarding landlord responsibilities and renter protections.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Housing
  • Local Government

Session Related Publications

House Term Limits

Term Limit Information for Members of the Colorado House of Representatives

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly

Staff Publications

Marijuana Revenue in the State Budget

This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget. Colorado collected $231.1 million from the marijuana industry in FY 2024-25 primarily from three distinct taxes: 

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • Liquor, Tobacco, & Marijuana
  • State Revenue & Budget


Budget Related Publications

2026 State Education Fund Report

Pursuant to Section 22-55-104, C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education (CDE), the Office of State Planning and Budgeting, and the Joint Budget Committee (JBC), is required to conduct a review of the model used to forecast revenue to and expenditures from the State Education Fund and the spending requirements for the Public School Finance Act of 2025 by February 1 of each year.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Education & School Finance (Pre & K-12)
  • State Revenue & Budget

Budget Related Publications

CY 2026 for FY 2025-26 Supplemental Narrative

The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly.  This narrative describes all of the proposed budget changes statewide, by department, and by program, and provides detailed calculations of the spending and revenue limits.  This explanation does not reflect any subsequent changes to the Supplemental Bills as they are amended by the Senate or House of Representatives.

Release date:
Publishing Agency:
Joint Budget Committee Staff
Subjects:
  • State Revenue & Budget

Staff Publications

Report on 2026 Property Tax Balancing Percentage

House Bill 24B-1001 created a property tax limit for school districts beginning with the 2025 property tax year. The bill’s provisions limit statewide qualified local share property tax revenue, or local share total program revenue excluding certain sources or uses, by adjusting the residential assessment rate applied to school district mill levies temporarily downward if needed. 

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Education & School Finance (Pre & K-12)
  • Fiscal Policy & Taxes


Issue Briefs

State and Federal Immigration Laws

The U.S. federal government holds exclusive authority to regulate immigration, including who may enter the country and under what conditions. Nevertheless, states can enact laws that impact immigrants and influence the enforcement of federal immigration laws, provided that these state laws do not conflict with federal law. This issue brief outlines current state and federal laws affecting immigration in Colorado, including immigration enforcement, the Office of New Americans, access to public services, health insurance coverage, and identification.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Immigration
  • Local Government
  • State Government

Staff Publications

2026 Tobacco Master Settlement Agreement Forecast

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). The Tobacco MSA was reached in 1998 between certain tobacco manufacturers (known as “participating manufacturers”) and the governments of 52 states and territories. Under the MSA, participating tobacco manufacturers are released from health‑related claims associated with their products in exchange for making perpetual annual payments to states. Payments made to Colorado under this agreement are exempt from TABOR as a damage award.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • Liquor, Tobacco, & Marijuana

Staff Publications

Artificial Intelligence and Health

Expanding on Legislative Council Staff’s Overview of Artificial Intelligence (AI) memo, this memo focuses on the application of AI for health uses. It details model training, algorithmic equity, and data privacy and security from a health lens. Furthermore, the memo discusses challenges in data privacy and security, highlighting risks such as unauthorized monetization of patient records.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Health Care & Health Insurance
  • Telecommunications & Information Technology