Staff Publications CY 2021 ARPA Revenue Loss Among the allowable uses of federal American Rescue Plan Act (ARPA) funds, states have the most flexibility in spending the portion of funding used to offset the state revenue loss attributable to the COVID-19 pandemic. This memorandum provides information on the revenue loss reported for calendar year (CY) 2020 and the preliminary loss calculated for CY 2021, estimated at $1.14 billion and $2.55 billion, respectively. The preliminary cumulative two-year revenue loss is $3.69 billion, compared with the $3.83 billion total ARPA allocation for the state of Colorado. Release date: 2022-01-31 Publishing Agency: Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Final/Annual Reports Final Report of the Task Force on Economic Recovery & Relief Task Force The subpanel supporting the Economic Relief and Recovery Task Force is pleased to present this final report. After the Summary of Findings. The report is divided into five discrete sections. The organization into discrete sections reflects the organization of the work of the subpanel. In order to expedite our production of the report, the subpanel assigned ourselves areas of analysis and reporting on what we deemed the most important subjects to be covered. Release date: 2022-01-17 Publishing Agency: Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Child Care Facility Investment Credits Report No. 2022-TE8 Release date: 2022-01-14 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Children & Domestic Matters Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Biotechnology Sales and Use Tax Refund Report No. 2022-TE9 Release date: 2022-01-14 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Credit for Purchase of Uniquely Valuable Motor Vehicle Registration Numbers Report No. 2022-TE10 Release date: 2022-01-14 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. 2022-TE11 Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report. Release date: 2022-01-14 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Natural Resources & Environment State Government Download File
Tax Expenditure Evaluation Non-Resident Aircraft Sales & Aircraft Parts Exemptions Report No. 2022-TE12 Release date: 2022-01-14 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes 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
Tax Expenditure Evaluation Alcoholic Beverages Research Exemptions Report No. 2022-TE1 Release date: 2022-01-14 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Higher Education Liquor, Tobacco, & Marijuana Download File
Tax Expenditure Evaluation Olympic Medalist Income Tax Deduction Report No. 2022-TE2 Release date: 2022-01-14 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Bingo-Raffle Equipment Exemption Report No. 2022-TE3 Release date: 2022-01-14 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Colorado Works Program Employer Credit Report No. 2022-TE4 Release date: 2022-01-14 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Labor & Employment Download File
Tax Expenditure Evaluation Farm Equipment and Parts Exemption Report No. 2022-TE5 Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report. Release date: 2022-01-14 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Colorado Tuition Program Deduction Report No. 2022-TE6 Release date: 2022-01-14 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Higher Education Download File
Tax Expenditure Evaluation School-to-Career Expenses Credit Report No. 2022-TE7 Release date: 2022-01-14 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Higher Education Download File
Final/Annual Reports Final Report of the Task Force on Economic Recovery & Relief Cash Fund Final Report to the Colorado General Assembly by the Task Force on Economic Recovery and Relief Cash Fund. Release date: 2022-01-14 Publishing Agency: Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Forecast December 2021 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: 2021-12-16 Publishing Agency: Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Staff Publications 2021 Legislative Oversight Committee Concerning Tax Policy Final Report Final Report to the Colorado General Assembly by the Legislative Oversight Committee Concerning Tax Policy. Release date: 2021-12-13 Publishing Agency: Subjects: Fiscal Policy & Taxes General Assembly 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
Staff Publications Legislative Oversight Committee Concerning Tax Policy Summary Report Summary report for the Legislative Oversight Committee Concerning Tax Policy & Task Force. Release date: 2021-11-03 Publishing Agency: Subjects: Fiscal Policy & Taxes Download File
Final/Annual Reports Sales and Use Tax Simplification Task Force Final Report The Sales and Use Tax Simplification Task Force (task force) was originally created in 2017 pursuant to House Bill 17-1216. In its original form, the task force was scheduled to be repealed in 2020. However, House Bill 20-1022 extended the work of the task force for an additional five years through July 1, 2026. Release date: 2021-11-03 Publishing Agency: Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Exemption for Donations by Manufacturers to Government and Charitable Organizations Report No. 2021-TE24 Release date: 2021-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Sales by Charitable Organizations Exemption Report No. 2021-TE25 Release date: 2021-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Child Care Contribution Credit Report No. 2021-TE26 Release date: 2021-09-15 Publishing Agency: Office of the State Auditor Subjects: Children & Domestic Matters Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Tax Expenditures Compilation Report, September 2021 Report No. 2021-TE Release date: 2021-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
