Tax Expenditure Evaluation Residential Energy Storage System Tax Expenditures Report No. 2025-TE15 Release date: 2025-12-30 Publishing Agency: Office of the State Auditor Subjects: Energy Fiscal Policy & Taxes Housing Download File
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: 2025-12-10 Publishing Agency: Legislative Council Staff Subjects: Energy Natural Resources & Environment Water Download File
Issue Briefs Understanding Nuclear Energy Increasingly, there is interest in carbon-free energy sources, or energy sources that emit minimal to no greenhouse gases (GHGs) to produce electricity. Nuclear energy, which is a carbon-free energy source, accounts for about 19 percent of the electricity generated in the United States. However, there are concerns about its potentially harmful health and environmental impacts. This issue brief provides an overview of nuclear energy, its history in Colorado, public health and environmental concerns, and recent technological advancements in nuclear energy. Release date: 2025-11-12 Publishing Agency: Legislative Council Staff Subjects: Energy Download File
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: 2025-09-12 Publishing Agency: Subjects: Energy Natural Resources & Environment Download File
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: 2025-06-25 Publishing Agency: Subjects: Energy General Assembly Natural Resources & Environment Download File
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. Release date: 2025-02-11 Publishing Agency: Subjects: Energy Natural Resources & Environment Download File
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: 2024-12-31 Publishing Agency: Subjects: Energy Natural Resources & Environment Download File
Tax Expenditure Evaluation Manufacturing Sales Tax Exemptions Report No. 2024-TE8 Release date: 2024-12-03 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Energy Fiscal Policy & Taxes Download File
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: 2024-11-27 Publishing Agency: Subjects: Energy General Assembly Natural Resources & Environment Public Health Transportation & Motor Vehicles Download File
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: 2024-11-21 Publishing Agency: Subjects: Energy Natural Resources & Environment Download File
Tax Expenditure Evaluation Residential Energy Storage Credit Memo Memo No. 2023-TE22 Release date: 2023-11-30 Publishing Agency: Office of the State Auditor Subjects: Energy Fiscal Policy & Taxes Natural Resources & Environment Download File
Summary of Major Legislation Summary of 2023 Energy and Natural Resources Legislation During the 2023 legislative session the General Assembly considered several measures related to energy and natural resources including clean energy; wildfire; and going green at home. Release date: 2023-08-09 Publishing Agency: Subjects: Energy General Assembly Natural Resources & Environment Download File
Tax Expenditure Evaluation Components Used to Produce Renewable Energy Exemption Report No. 2022-TE13 Release date: 2022-01-14 Publishing Agency: Office of the State Auditor Subjects: Energy Fiscal Policy & Taxes Natural Resources & Environment Download File
Staff Publications Colorado State Tax Expenditures for Renewable Energy Resources This memorandum provides information on state tax expenditures for renewable energy resources. State tax expenditures include individual and corporate income tax credits, deductions, and exemptions, and sales and use tax exemptions. Renewable energy resources include solar, wind, geothermal, greenhouse gas neutral biomass, and certain hydroelectricity, as defined in Colorado Statute under the Renewable Energy Standard. Release date: 2021-12-01 Publishing Agency: Subjects: Energy Fiscal Policy & Taxes Download File
Summary of Major Legislation Summary of 2021 Energy Legislation During the 2021 legislative session, the General Assembly considered several energy‑related measures. These bills addressed the Public Utilities Commission’s operations, the Colorado Energy Office’s funding, renewable energy, electricity generation, transmission and use, and oil and gas. Release date: 2021-07-16 Publishing Agency: Subjects: Energy General Assembly Natural Resources & Environment Download File
Staff Publications Colorado Oil & Gas Conservation Commission SB 19-181 Rulemaking In 2019, the General Assembly enacted Senate Bill 19-181, which changes how the Colorado Oil and Gas Conservation Commission (COGCC) in the Department of Natural Resources regulates the development of oil and natural gas in Colorado. Since July 2019, the COGCC has conducted rulemaking hearings to adopt rules required in the bill. This memorandum summarizes Senate Bill 19-181 and the new rules adopted by the COGCC as of December 2020. Release date: 2021-02-01 Publishing Agency: Subjects: Energy Natural Resources & Environment Download File
Staff Publications Energy Handbook (2020) The Legislative Council Staff's Energy Handbook is intended to serve as a reference guide to Colorado's energy sector. The book is divided into five sections. Section I covers the sources and uses of energy in Colorado. Section II explains how severance taxes and federal mineral lease moneys are calculated and distributed. Section III looks at energy-related greenhouse gas emissions. Section IV provides an overview of the state departments involved in energy issues. Section V highlights local governments' role in energy. The handbook also includes t Release date: 2020-10-28 Publishing Agency: Subjects: Business & Economic Development Energy Local Government Natural Resources & Environment State Government Download File
Staff Publications Incentives to Use Solar Power in Colorado This memorandum provides an overview of the financial incentives for solar power offered by utilities in Colorado, as well as other incentives, including net metering programs and state tax incentives. Release date: 2020-10-05 Publishing Agency: Subjects: Energy Natural Resources & Environment Download File
Summary of Major Legislation Summary of Energy Legislation 2020 During the 2020 legislative session, the General Assembly considered a variety of issues related to energy, including consumer protection and bill assistance; energy efficiency in new construction; renewable energy; and natural gas. Release date: 2020-08-27 Publishing Agency: Subjects: Energy Natural Resources & Environment Download File
Issue Briefs Restrictions on Natural Gas Use in Buildings (20-17) Some U.S. cities have adopted legislation to limit or restrict the use of natural gas systems in new construction, instead requiring building systems or appliances to be powered by electricity. In response to these natural gas prohibitions, some states have enacted legislation prohibiting cities from restricting natural gas systems in new construction. This issue brief provides background on the issue and how it applies to Colorado. Release date: 2020-08-20 Publishing Agency: Subjects: Business & Economic Development Capital Construction Energy Housing Download File
Staff Publications Community Choice Energy Community choice energy (CCE) is an alternative to the investor-owned utility energy supply system that allows local entities to aggregate individual customers within a defined service area and secure alternative energy suppliers on their behalf. The primary goals of CCEs have been to lower costs for energy customers and allow greater control of the energy mix, particularly through increasing the proportion of renewable energy that is supplied. Release date: 2020-08-05 Publishing Agency: Subjects: Energy Local Government Download File
Staff Publications Response of Utilities to COVID-19 This memorandum provides an overview of how energy consumption and usage has changed as a result of the 2020 coronavirus pandemic (COVID-19), and how Colorado utilities are responding. Release date: 2020-04-30 Publishing Agency: Subjects: Energy Public Health Download File
Issue Briefs Energy Infrastructure Security (20-04) This issue brief provides an overview of critical infrastructure, discusses a 2019 cyberattack on the U.S. electrical grid, and summarizes state and federal legislation addressing security for critical infrastructure. Release date: 2020-02-10 Publishing Agency: Subjects: Energy Telecommunications & Information Technology Download File
Tax Expenditure Evaluation Enterprise Zones Tax Expenditures Report No. 2020-TE9 Release date: 2020-01-21 Publishing Agency: Office of the State Auditor Subjects: Agriculture Business & Economic Development Energy Fiscal Policy & Taxes Health Care & Health Insurance Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Enterprise Zone Refundable Renewable Energy Investment Tax Credit Report No. 2020-TE3 Release date: 2020-01-21 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Energy Fiscal Policy & Taxes Natural Resources & Environment Download File