Staff Publications Legislative Changes and Flexibility in the Use of American Rescue Plan Funds This memorandum provides information on how revenue changes in legislative measures may impact the state’s flexibility in using its $3.8 billion allocation of federal American Rescue Plan Act (ARPA) funds. This memorandum will be updated as additional federal guidance becomes available and relevant state revenue estimates are updated. Release date: 2021-05-20 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Previously Taxed Income Deduction for Individuals, Estates, and Trusts Report No. 2021-TE9 Release date: 2021-04-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Food Ingredients Exemption Report No. 2021-TE10 Release date: 2021-04-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Food for Home Consumption & Retirement Communities Exemptions Report No. 2021-TE11 Release date: 2021-04-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation New Plastic Recycling Technology Investment Tax Credit Report No. 2021-TE12 Release date: 2021-04-15 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Natural Resources & Environment Download File
Tax Expenditure Evaluation Food Service Employer-provided Meals Exemption Report No. 2021-TE13 Release date: 2021-04-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Prefabricated Homes Exemptions Report No. 2021-TE8 Release date: 2021-04-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Housing Download File
Budget Related Publications Forecast March 2021 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: 2021-03-19 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget
Budget Related Publications Economic Indicators Update This memorandum provides a summary of leading economic indicators to inform the General Assembly of the current state of the Colorado and U.S. Release date: 2021-02-03 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Fiscal Policy & Taxes State Revenue & Budget Download File
Staff Publications TABOR Emergency Provisions On March 11, 2020, Governor Polis issued Executive Order D 2020 003, declaring a disaster emergency pursuant to state law due to the presence of coronavirus disease 2019 (COVID‑19). The disaster emergency declaration triggers certain provisions in the Colorado Constitution and state law. Release date: 2021-01-29 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes Public Health State Revenue & Budget Download File
Tax Expenditure Evaluation Construction and Building Materials Exemption Report No. 2021-TE4 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation School Sales Exemptions Report No. 2021-TE5 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Machinery Used in Manufacturing Exemption Report No. 2021-TE6 Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report. Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Mass Transit and Ridesharing Expenses Deduction Report No. 2021-TE7 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Metallic Minerals Threshold Exemption Report No. 2021-TE1 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download File
Tax Expenditure Evaluation Metallic Minerals Ad Valorem Credit Report No. 2021-TE2 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download File
Tax Expenditure Evaluation Molybdenum Ore Tonnage Exemption Report No. 2021-TE3 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download File
Budget Related Publications Economic Outlook Presentation September 2022 Economic Outlook for the U.S. and Colorado The ongoing expansion in the U.S. economy is fueled by consumer contributions. Release date: 2020-12-18 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Forecast December 2020 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: 2020-12-18 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Forecast September 2020 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: 2020-09-18 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Impact Assistance Credits Report No. 2020-TE27 Release date: 2020-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Local Government Natural Resources & Environment Download File
Tax Expenditure Evaluation Railroad: Equipment Sales and Use Tax & Construction Materials Sales Tax Exemptions Report No. 2020-TE28 Release date: 2020-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Residential Power Sales and Use Tax Exemption Report No. 2020-TE29 Release date: 2020-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Coal Severance Tax Expenditures Report No. 2020-TE30 Release date: 2020-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download File
Tax Expenditure Evaluation Tax Expenditures Compilation Report, September 2020 Report No. 2020-TE Release date: 2020-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
