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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

Staff Publications

Treatment of Tax Credit Triggers in Fiscal Notes

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. 

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes

Staff Publications

Economic Impacts to Employers Providing Employee Health Programs and Health Insurance

This memo synthesizes evidence regarding the economic impacts of employer-funded health programs and insurance coverage on a company’s financial bottom line. Findings suggest that while interventions in chronic disease management, mental health, and occupational safety can generate positive returns on investment, the magnitude of these impacts remains highly sensitive to company size, program design, and methodological limitations like selection bias.

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

Issue Briefs

Highly Pathogenic Avian Influenza

Highly Pathogenic Avian Influenza (HPAI), also commonly known as bird flu, is present in Colorado and nationwide. Recently, it has caused outbreaks in poultry and dairy herds, resulting in the largest animal disease outbreak in the state’s history. 

Release date:
Publishing Agency:
Subjects:
  • Agriculture
  • Public Health

Session Related Publications

Fiscal Note Common Policies (Summary)

This summary document provides an overview of the common policies for the 2026 legislative session. It highlights key dates, policies, and commonly used cost assumptions.

Release date:
Publishing Agency:
Subjects:
  • State Revenue & Budget

Session Related Publications

Fiscal Note Common Policies (Summary)

This summary document provides an overview of the common policies for the 2026 legislative session. It highlights key dates, policies, and commonly used cost assumptions.

Release date:
Publishing Agency:
Subjects:
  • State Revenue & Budget

Session Related Publications

Fiscal Notes Common Policies 2026

This memorandum describes the common policies for submitting a fiscal note response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2026 legislative session. 

Release date:
Publishing Agency:
Subjects:
  • General Assembly

Session Related Publications

Fiscal Notes Common Policies 2026

This summary document provides an overview of the common policies for the 2026 legislative session. It highlights key dates, policies, and commonly used cost assumptions.

Release date:
Publishing Agency:
Subjects:
  • General Assembly





Staff Publications

Overview of the Fiscal Note Process

Fiscal notes are prepared by Colorado Legislative Council Staff (LCS) to provide the members of the Colorado General Assembly with the estimated impact of proposed legislation on state and local government revenue and expenditures. The fiscal note is a non-binding, decision-making tool for legislators and others to use when deliberating state policy.

Release date:
Publishing Agency:
Subjects:
  • State Revenue & Budget


Staff Publications

Regulation of Professions and Occupations in Colorado

This memorandum provides information about the regulation of professions and occupations in Colorado. Over 100 professions and occupations are currently required to be licensed, certified, or registered in Colorado, or are authorized to use an exclusive professional title, known as title protection. The Division of Professions and Occupations in the Department of Regulatory Agencies (DORA) regulates the majority of professions and occupations.

Release date:
Publishing Agency:
Subjects:
  • Business & Economic Development
  • Labor & Employment
  • Professions & Occupations

Staff Publications

Water Resources and Agriculture Review Committee Final Report

Pursuant to Section 37-98-102, C.R.S., the Water Resources and Agriculture Review Committee’s (WRARC) purpose is to oversee the conservation, use, development, and financing of Colorado's water resources and identify, monitor, and address Colorado agriculture issues. The committee is also required to review statewide planning for water resources. The WRARC reviews and proposes legislation to further its purpose. In conducting its review, the WRARC consults with experts in the fields of water conservation, quality, use, finance, and development and the field of agriculture.

Release date:
Publishing Agency:
Subjects:
  • Agriculture
  • Water

Staff Publications

Deepfakes and AI-Generated Intimate Images Involving Minors

This memorandum reviews key federal and state laws that regulate generative artificial intelligence (AI) with particular attention to deepfakes and synthetic pornography involving minors. It describes how visual generative AI models work, including the methods used to generate AI content and realistic human imagery, and explains the legal frameworks designed to prevent misuse, especially when such content impersonates individuals or produces nonconsensual explicit material of minors.

Release date:
Publishing Agency:
Subjects:
  • Children & Domestic Matters
  • Courts & Judicial
  • Crimes, Corrections, & Enforcement

Tax Expenditure Evaluation

Electric Lawn Equipment Credit

Report No. 2025-TE14

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes
  • Natural Resources & Environment
  • Public Health


Staff Publications

Regional Transportation Authorities

This memorandum provides information concerning regional transportation authorities (RTAs). Specifically, it provides an overview of state laws pertaining to RTAs, RTAs currently established, powers of and financing mechanisms available to RTAs, and sales and use taxes levied in each of the seven currently operational RTAs.

Release date:
Publishing Agency:
Subjects:
  • Transportation & Motor Vehicles

Staff Publications

Crime Classification Guide (2025)

This guide is a compilation of crimes and traffic infractions in Colorado.

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

Staff Publications

SMART Government Act Hearings

This memorandum provides an overview of the "State Measurement for Accountable, Responsive, and Transparent Government Act" (SMART Government Act). The act requires executive agencies to annually present specific information to joint legislative committees during the first two weeks of the legislative session. This memorandum summarizes the information that state agencies are required to submit to committees in advance of the hearings and information presented in the hearings.
Required Information

Release date:
Publishing Agency:
Visit & Learn
Subjects:
  • General Assembly

Issue Briefs

Regenerative Agriculture

Regenerative agriculture includes farming and ranching practices that reduce environmental impacts, maintain soil longevity, increase soil nutrients, and retain soil moisture, while simultaneously increasing or maintaining crop production. This issue brief provides information to policy makers about commonly used regenerative agriculture practices, and highlights state and federal resources to assist producers in implementing these practices.

Release date:
Publishing Agency:
Subjects:
  • Agriculture