Other Filing Fees, Surcharges, and Costs in Colorado State Courts, Colorado Judicial Branch This document provides a summary of the most frequently used court filing fees, surcharges, and costs. Release date: 2019-01-16 Publishing Agency: Legislative Council Staff Subjects: Courts & Judicial Fiscal Policy & Taxes Download File
Staff Publications Overview of the Colorado Public Employees' Retirement Association and Changes Made by Senate Bill 18-200 This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200. Release date: 2019-01-07 Publishing Agency: Legislative Council Staff Subjects: Financial Services & Commerce Fiscal Policy & Taxes Labor & Employment State Government State Revenue & Budget Download File
Budget Related Publications Forecast December 2018 Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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. Release date: 2018-12-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Fiscal Policy & Taxes Understanding the State Budget Information Paper Understanding the State Budget: The Big Picture Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with a host of other considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy, in order to create a budget. This report is intended to serve as a primer on Colorado’s budget and some of the factors that help shape it. Release date: 2018-12-02 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes General Assembly State Revenue & Budget Download File
Final/Annual Reports 2018 Sales and Use Tax Simplification Task Force Final Report Final Report to the Colorado General Assembly by the Sales and Use Tax Simplification Task Force. Release date: 2018-10-25 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes Download File
Final/Annual Reports 2018 Alternatives to the Gallagher Amendment Interim Study Committee Summary Report Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council. The committee was created pursuant to Interim Committee Request Letter 2018-02. The committee is charged with studying the following: Release date: 2018-10-04 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes General Assembly State Revenue & Budget Download File
Fiscal Policy & Taxes Property Tax Relief Programs for Senior Citizens This memorandum provides information on five types of programs that provide property tax and/or rental cost relief to seniors. Release date: 2018-09-21 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes Housing Download File
Budget Related Publications Forecast September 2018 Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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. Release date: 2018-09-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Tax Expenditures Compilation Report, September 2018 Report No. 2018-TE Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Agricultural Lease Deduction Report No. 2018-TE1 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Crop Hail Insurance Premium Tax Exemption Report No. 2018-TE2 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Farm Close-Out Sales Tax Exemption Report No. 2018-TE3 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit Report No. 2018-TE4 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Human Services Download File
Tax Expenditure Evaluation Credit for Taxes Paid to Other States Report No. 2018-TE5 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Occasional Sale of Liquor by Public Auction Exemption Report No. 2018-TE6 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
Tax Expenditure Evaluation Sacramental Wines Excise Tax Exemption Report No. 2018-TE7 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
Tax Expenditure Evaluation Long-Term Lodging Exemption Report No. 2018-TE8 Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Housing Download File
Tax Expenditure Evaluation Newsprint and Printer's Ink & Newspapers Exemptions Report No. 2018-TE9 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Sales to Charitable Organizations Exemption Report No. 2018-TE10 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Sales to Residents of Bordering States Exemption Report No. 2018-TE11 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Wholesales Sales Tax Exemption Report No. 2018-TE12 Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Biogas Production Components Sales Tax Exemption Report No. 2018-TE13 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Energy Fiscal Policy & Taxes Download File
Summary of Major Legislation Summary of 2018 Fiscal Policy and Taxes Legislation The General Assembly considered bills that modified the responsibilities of the Colorado Department of Revenue (DOR), clarified taxing requirements, and made changes to the tax remittance process. Release date: 2018-09-05 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Forecast June 2018 Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. 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. Release date: 2018-06-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Fiscal Policy & Taxes Federal Tax Legislation Interested Persons Memo The passage of the federal Tax Cuts and Jobs Act (TCJA) is expected to increase Colorado’s state income tax revenue beginning in FY 2017-18 through at least FY 2026-27. Revenue impact estimates are currently unchanged from those published in the December 2017 Legislative Council Staff forecast. However, these estimates are subject to downside risk, where unexpected shifts in taxpayer behavior could result in significantly smaller revenue increases than those estimated. Release date: 2018-06-06 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes Download File