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This memorandum provides an overview of how changes in tax and fee revenue impact Colorado’s state budget. Pursuant to the Taxpayer Bill of Rights (TABOR) Amendment, the State of Colorado is limited in the amount of revenue from taxes and fees that it can retain and spend. The TABOR Amendment requires voter approval for tax increases, while fees can be changed by the state legislature without voter approval.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2016-17. 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.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2016-17. 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.

Colorado's individual income tax form allows a taxpayer to make a voluntary contribution to any one of 15 funds, each of which benefits a program or charitable organization (organization). This issue brief provides information on the income tax "checkoff" program and the selection of organizations for placement on the income tax form.

Pursuant to Interim Committee Letter 2014-6. The purpose of this committee is to evaluate and make recommendations regarding appropriate uses of sales tax revenue generated by recreational marijuana sales in Colorado. 

In 2000, voters approved Amendment 20, allowing the possession and use of medical marijuana in Colorado. In 2012, voters approved Amendment 64, legalizing marijuana for use by adults aged 21 and older. Sales of retail marijuana for adult use began on January 1, 2014.

The attached document provides a summary of major legislation considered by the General Assembly pertaining to taxes and fiscal policy.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2015-16. 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.

The Office of Research and Analysis at Colorado Department of Revenue prepares, every odd-numbered year, a tax profile and expenditure report for the state as required by §39-21-303, C.R.S.  This report is to include information identifying and describing tax expenditures administered by the Department, estimates of the identified tax expenditures, the Colorado Tax Profile Study (CTPS), and the Colorado Statistics of Income (SOI) reports.

The Office of Research and Analysis at Colorado Department of Revenue prepares, every odd-numbered year, a tax profile and expenditure report for the state as required by §39-21-303, C.R.S.  This report is to include information identifying and describing tax expenditures administered by the Department, estimates of the identified tax expenditures, the Colorado Tax Profile Study (CTPS), and the Colorado Statistics of Income (SOI) reports.

Senate Bill 09-256 amends the Public School Finance Act of 1994 to provide funding for school districts for the 2009-10 budget year. Senate Bill 09-259, the "Long Bill," appropriates most of the money distributed to school districts. Highlights of funding provided to school districts by the two bills follows. This memorandum also contains a more detailed summary of Senate Bill 09-256 and a printout with estimates of school district funding for the upcoming school year. Senate Bill 09-256 was signed by the Governor on May 21, 2009.

The Office of Research and Analysis at Colorado Department of Revenue prepares, every odd-numbered year, a tax profile and expenditure report for the state as required by §39-21-303, C.R.S.  This report is to include information identifying and describing tax expenditures administered by the Department, estimates of the identified tax expenditures, the Colorado Tax Profile Study (CTPS), and the Colorado Statistics of Income (SOI) reports.