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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.

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

This memorandum provides information on how electric utilities in Colorado generate, transmit, and distribute electricity to Colorado homes and businesses. It also describes the regulation of investor-owned electric utilities and balancing authorities by Colorado’s Public Utilities Commission (PUC) and federal entities.

This issue brief provides an overview of state climate Superfund laws, which require entities that have emitted more than one billion metric tons of greenhouse gas (GHG) emissions to pay damages to the state for past emissions. These laws are modeled after the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) of 1980, known informally as "Superfund,” which enforces and funds the clean-up of sites contaminated by hazardous substances.

All states enforce ethical rules and codes of conduct for judges and attorneys, and there are formal complaint systems in place to investigate and discipline misconduct if those rules are violated. In Colorado, complaints are handled by separate specialized agencies, and voters play a role by deciding whether to retain judges in elections. This issue brief explains the legal professional complaint process and provides information about judicial performance evaluations for retention elections. 

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.

Report No. 2026-TE2

With recent changes in the federal public health landscape, Colorado has taken steps to engage directly with national and global public health networks. From co-founding the new Governors Public Health Alliance (GPHA) to joining the World Health Organization’s (WHO) Global Outbreak Alert and Response Network (GOARN), Colorado state officials are communicating across state and global borders to better monitor and respond to public health challenges.

The purpose of this publication is to help readers understand how Colorado finances its public
elementary and secondary schools. Its major focus is an explanation of the funding formula included in
the Public School Finance Act of 2024 (referred to as 2024 Act), which identifies an amount of funding for
each of the 178 school districts in the state.

Colorado has a complex framework of laws regulating the manufacture, distribution, sale, and consumption of alcohol in the state. This issue brief outlines Colorado liquor laws, including the regulatory structure; government revenue streams; and the role of state and local governments in licensing and enforcement. For additional information, see the Legislative Council Staff Colorado Liquor Licensing Handbook.

The Long Bill Narrative, which is the annual appropriations act, is prepared by staff to explain funding decisions recommended by the JBC to the rest of the General Assembly.  This document is a companion document to the actual Long Bill.  The narrative outlines budget changes based on the introduced version of the Long Bill.

This issue brief discusses pesticides, including use in Colorado, detection in water, and costs

Policy of the Executive Committee Pursuant to Section 2-3-303 (2)(h)(I)(B), C.R.S.

Term Limit Information for Members of the Colorado State Senate.

The instream flow (ISF) program was created by legislation in 1973, which authorized the Colorado Water Conservation Board (CWCB) to appropriate or acquire water rights of natural streams and lakes to preserve the natural environment without diverting the water. The ISF program recognized the need to balance the environmental benefits that come from maintaining water in a stream within the confines of the prior appropriation system.

Legislative Council Staff (LCS) fiscal notes estimate a bill’s fiscal impact relative to current law. There are four tax credits in current law, known as triggered tax credits, whose availability or amounts are dependent on state revenue conditions. Bills that affect state revenue subject to TABOR may affect the availability or level of these triggered tax credits. If a bill impacts state revenue subject to TABOR such that it is expected to change the availability or level of a triggered tax credit, the bill’s fiscal note will show revenue impacts that result from that change. 

Fiscal Note FAQ's

Focus Colorado presents forecasts for the economy and state government revenue through FY 2027-28. 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, legislation passed by the General Assembly affecting the forecast is described throughout the report.

2026 Senate Committees of Reference Membership

Until the 1980s, farming practices relied heavily on shared knowledge, experience, and intuition. The introduction of precision agriculture – the use of technology and automation to make farming more efficient – both transformed farming practices and introduced a number of agriculture data challenges. Today, data-driven digital agriculture is expected to play a crucial role in producing 60 percent more food to feed the projected global population by 2050 (Yu et al. 2025).

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.

This narrative describes the Legislative Department’s budget proposal for Fiscal Year 2026-27.

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. 

Report No. 2026-TE1

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.