Tax Expenditure Evaluation Dyed Special Fuels and Off-Road Fuel Use Tax Expenditures Report No. 2024-TE2 Release date: 2024-02-29 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Tax-Exempt Organization Insurance Premium Tax Deduction Report No. 2024-TE3 Release date: 2024-02-29 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation State Income Tax Refund Deductions Report No. 2024-TE4 Release date: 2024-02-29 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation State Income Tax Refund Deductions Report No. 2024-TE4 Release date: 2024-02-29 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Child Care Expenses Income Tax Credits Report No. 2023-TE19 Release date: 2023-12-21 Publishing Agency: Office of the State Auditor Subjects: Children & Domestic Matters Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Labor & Employment Download File
Tax Expenditure Evaluation Organ Donor Employer Credit Report No. 2023-TE18 Release date: 2023-12-21 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Health Care & Health Insurance Download File
Budget Related Publications Forecast December 2023 Focus Colorado presents forecasts for the economy and state government revenue through FY 2023-24. 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: 2023-12-20 Publishing Agency: Subjects: Fiscal Policy & Taxes State Revenue & Budget
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
Tax Expenditure Evaluation Film Incentive Tax Credit Memo Memo No. 2023-TE21 Release date: 2023-11-30 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Labor & Employment Download File
Tax Expenditure Evaluation Alternative Transportation Options Credit for Employers Memo Memo No. 2023-TE20 Release date: 2023-11-30 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Contaminated Land Redevelopment Credit Report No. 2023-TE15 Release date: 2023-11-30 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Natural Resources & Environment State Government Download File
Tax Expenditure Evaluation Credit for Unsalable Alcohol Report No. 2023-TE16 Release date: 2023-11-30 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
Tax Expenditure Evaluation Fraternal Society Exemption Report No. 2023-TE17 Release date: 2023-11-30 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Staff Publications Dynamic Modeling A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation's direct impacts and, in some cases, direct behavioral effects. This memorandum explains the difference between direct, behavioral, and dynamic effects of policy changes and current LCS practices in analyzing these impacts Release date: 2023-10-10 Publishing Agency: Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Forecast September 2023 Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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: 2023-09-20 Publishing Agency: Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Tax Expenditures Compilation Report, September 2023 Report No. 2023-TE Release date: 2023-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Wholesales Sales Tax Exemption Report No. 2023-TE14 Release date: 2023-08-31 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Credit for Insolvency Assessments Paid Report No. 2023-TE12 Release date: 2023-08-31 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Agricultural Sales Tax Exemptions Report No. 2023-TE13 Release date: 2023-08-31 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Rural & Frontier Healthcare Preceptor Credit Report No. 2023-TE11 Release date: 2023-08-23 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Health Care & Health Insurance Download File
Staff Publications Marijuana Revenue in the State Budget This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget. Release date: 2023-08-16 Publishing Agency: Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana State Revenue & Budget Download File
Budget Related Publications Forecast June 2023 Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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: 2023-06-20 Publishing Agency: Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Farm Close-Out Sales Tax Exemption Report No. 2023-TE9 Release date: 2023-05-31 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Newsprint & Printer's Ink and Newspapers Exemptions Report No. 2023-TE6 Release date: 2023-05-31 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Sacramental Wine Exemption Report No. 2023-TE7 Release date: 2023-05-31 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
