Tax Expenditure Evaluation Business Personal Property Tax Income Tax Credit Report No. 2024-TE5 Release date: 2024-06-28 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Budget Related Publications Forecast June 2024 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: 2024-06-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Staff Publications Fiscal Note Reports (2024) Fiscal Note Data Reports show the fiscal impact of all legislation currently pending before the General Assembly, based on the most recent published fiscal note. Updated reports will be posted on this page approximately weekly during the legislative session. After session, final data will be posted. The data reports are contained in an Excel spreadsheet with each report located on a separate tab. Data in each report is in a sortable/filterable table. Included reports include: Release date: 2024-04-26 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes General Assembly State Revenue & Budget Download File
Staff Publications Fiscal Notes for Legislation Included in the FY 2024-25 Long Bill Budget Package This packet includes fiscal notes for bills introduced with the FY 2024-25 Long Bill, including HB 24-1385 through HB 24-1428. Fiscal notes for these bills are also be available individually on each bill page on the General Assembly website. Release date: 2024-03-26 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes General Assembly State Revenue & Budget Download File
Budget Related Publications Forecast March 2024 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: 2024-03-15 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Deduction of Wages and Salaries Due to IRC 280C Report No. 2024-TE1 Release date: 2024-02-29 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
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: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget
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 Note: A more recent evaluation was issued in March 2026. Click HERE to access the March 2026 report. Release date: 2023-11-30 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Residential Energy Storage Credit Memo Note: A more recent evaluation was issued in December 2025. Click HERE to access the December 2025 report. 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 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: Legislative Council Staff 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: Legislative Council Staff 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