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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

Wildfire Matters Review Committee Final Report

Pursuant to Section 2-3-1602, C.R.S., the committee is charged with reviewing and proposing legislation or other policy changes related to wildfire prevention, mitigation, and related matters, including public safety and forest health issues.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Natural Resources & Environment

Issue Briefs

Geothermal Energy Resources and Policy Incentives

This issue brief provides an overview of geothermal energy resources and policies in the United States and Colorado as well as recent legislation enacted to promote the use of geothermal energy in Colorado.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Energy
  • Natural Resources & Environment
  • Water

Issue Briefs

Aquatic Nuisance Species Program

Aquatic nuisance species (ANS) are invasive animals, plants, and disease-causing pathogens that can affect lakes, reservoirs, rivers, streams, and wetlands. This issue brief provides an explanation of ANS and an overview of the Colorado ANS Program. 

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Natural Resources & Environment
  • Water

Issue Briefs

Climate Action Plan Data

Over the past few years, Colorado has set ambitious goals to reduce the state’s greenhouse gas (GHG) emissions. This issue brief provides an overview of the state’s climate action plan and recent legislation that has supported the goal established by Governor Polis for the state to reach net‑zero emissions by 2050.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Natural Resources & Environment

Staff Publications

Wildfire Matters Review Committee Summary Report

Pursuant to Section 2-3-1602, C.R.S., the committee is charged with reviewing and proposing legislation or other policy changes related to wildfire prevention, mitigation, and related matters, including public safety and forest health issues.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Natural Resources & Environment

Issue Briefs

Colorado Turf Replacement Program Update

In response to the ongoing drought in Colorado, the General Assembly passed House Bill 22-1151 to promote the efficient and maximum utilization of Colorado’s water resources by decreasing the amount of irrigated turf within the state. The bill required the Colorado Water Conservation Board (CWCB) in the Department of Natural Resources to create a turf replacement program that incentivizes the voluntary replacement of nonessential irrigated turf across the state.

Release date:
Publishing Agency:
Subjects:
  • Agriculture
  • Natural Resources & Environment
  • Water

Issue Briefs

Single-Use Plastics Legislation

According to the U.S. Environmental Protection Agency (EPA), plastic containers and packaging, including single-use plastics, constitute the majority of plastic waste in the United States. One of the EPA’s National Strategy to Prevent Plastic Pollution objectives is reducing the production and consumption of single-use plastics. In recent years, Colorado legislators have addressed reducing the use of single-use plastics in the state. This issue brief describes single-use plastics and outlines key elements of Colorado’s Plastic Pollution Reduction Act.

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Publishing Agency:
Subjects:
  • Business & Economic Development
  • Natural Resources & Environment

Staff Publications

Air Pollution Regulation in Colorado

This memorandum provides a brief history of the federal Clean Air Act; describes common air pollutants and their health impacts; outlines Colorado’s air quality issues and state programs; and lists recently enacted state legislation that aims to improve the state’s air quality.  

Release date:
Publishing Agency:
Subjects:
  • Energy
  • Natural Resources & Environment

Summary of Major Legislation

Summary of 2025 Agriculture Legislation

The 75th General Assembly passed several bills related to veterinary care, animals, state parks, wildlife management, agriculture, and food regulations. There were also some notable bills that were introduced, but did not become law.

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Subjects:
  • Agriculture
  • General Assembly
  • Natural Resources & Environment

Summary of Major Legislation

Summary of 2025 Water Legislation

Water policy continues to be an important theme in the 75th General Assembly. Water-related bills from this session focused on water quality, water administration efficiency, and municipal water use. Three measures that are generally passed annually, which allocate funding for species conservation and water projects, were also passed. As water resources become more limited with ongoing drought and shrinking snowpack, water policy is likely to continue to be a main concern for lawmakers.

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Publishing Agency:
Subjects:
  • Agriculture
  • General Assembly
  • Natural Resources & Environment
  • Water

Summary of Major Legislation

Summary of 2025 Energy and Natural Resources Legislation

Colorado has a uniquely diverse landscape. From the plains of the eastern front to the western slopes of the Rocky Mountains, the state’s energy profile includes coal and natural resources as well as renewable energy, such as wind, solar, and geothermal. Capitalizing on the diversity of resources and in response to increased energy demands, the General Assembly considered several measures related to energy and natural resources during the 2025 legislative session.

Release date:
Publishing Agency:
Subjects:
  • Energy
  • General Assembly
  • Natural Resources & Environment


Staff Publications

Effective Severance Tax Rates on Oil and Gas

This memorandum provides information concerning Colorado’s severance tax structure and estimated effective severance tax rates, along with a comparison of effective rates for eight other western oil and gas producing states from 2018 to 2022.

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Publishing Agency:
Subjects:
  • Fiscal Policy & Taxes
  • Natural Resources & Environment

Fiscal Policy & Taxes

Effective Tax Rates on Oil and Natural Gas

This memorandum provides information concerning Colorado’s severance tax structure and estimated effective severance tax rates, along with a comparison of effective rates for eight other western oil and gas producing states from 2018 to 2022.

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Publishing Agency:
Subjects:
  • Fiscal Policy & Taxes
  • Natural Resources & Environment
  • State Revenue & Budget

Issue Briefs

Advanced Nuclear Energy

As the energy industry diversifies and demand to decarbonize the economy increases, interest in nuclear energy has increased in recent years. Any future nuclear energy development will involve next generation technology, which differs from traditional nuclear energy projects. This issue brief discusses the role of nuclear power in Colorado energy policy, advances in nuclear energy techology, and factors that may impact future policy decisions.

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Publishing Agency:
Subjects:
  • Energy
  • Natural Resources & Environment

Summary of Major Legislation

Summary of 2024 Energy and Natural Resources Legislation

During the 2024 legislative session, the General Assembly considered several measures related to natural resources and environment; including addressing oil and gas production, renewable energy, and sustainability.

Release date:
Publishing Agency:
Subjects:
  • Energy
  • Natural Resources & Environment

Staff Publications

Required Reporting on Greenhouse Gas Emissions Reports

Legislative Council Staff produces greenhouse gas emissions reports (GHG reports) that estimate the emissions impact of certain bills. Utilization of these reports has been low. The reports repeal following the 2025 session unless extended by legislation.

Release date:
Publishing Agency:
Subjects:
  • Energy
  • General Assembly
  • Natural Resources & Environment
  • Public Health
  • Transportation & Motor Vehicles

Staff Publications

Regulatory Framework for Greenhouse Gas Emissions Reductions

Greenhouse gas emissions have been identified by the global scientific community as the major driver of climate change.  Globally, countries are committing to reduce greenhouse gas emissions to combat the effects of climate change.  This memorandum provides background on the policies and programs related to greenhouse gas emissions reductions at the national, regional, and state levels within the United States.

 
Release date:
Publishing Agency:
Subjects:
  • Energy
  • Natural Resources & Environment

Summary of Major Legislation

Summary of 2024 Agriculture Legislation

During the 2024 legislative session, the General Assembly passed several pieces of legislation related to veterinary care, species conservation, public engagement, and potatoes.

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Publishing Agency:
Subjects:
  • Agriculture
  • Natural Resources & Environment

Issue Briefs

Conservation Easements

This issue brief provides an overview of conservation easements in Colorado and discusses the certification process, federal and state tax incentives for the donation of conservation easements, and state purchases of conservation easements.

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Publishing Agency:
Subjects:
  • Agriculture
  • Natural Resources & Environment

Summary of Major Legislation

Summary of 2024 Water Legislation

Several pieces of legislation focused on water in Colorado were passed during the 2024 session. These include measures concerning water projects, regulations for construction activities near wetlands and rivers, water conservation efforts, and improving water quality.

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Publishing Agency:
Subjects:
  • Agriculture
  • General Assembly
  • Natural Resources & Environment
  • Water

Staff Publications

Recent Wildfire Legislation

This memorandum provides a brief overview of wildfire-related legislation from 2020 to 2024. It includes all staff-identified bills related to wildfire, including bills introduced by the Wildfire Matters Review Committee. Bills are organized by category and identify impacted state agencies. The memorandum also includes information on appropriations, transfers, and other associated costs of the legislation.

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Publishing Agency:
Subjects:
  • Natural Resources & Environment

Final/Annual Reports

2023 Legislative Interim Commitee on Ozone Air Quality Final Report

Submitted herewith is the final report of the Legislative Interim Committee on Ozone Air Quality. This committee was created pursuant to Article 7 of Title 25, Colorado Revised Statutes. The purpose of this committee is to study ozone air quality in Colorado.

Release date:
Publishing Agency:
Subjects:
  • Natural Resources & Environment