Final/Annual Reports Water Resources & Agriculture Committee Final Report The recently renamed Water Resources and Agriculture Review Committee (WRARC) was created to contribute to and monitor the conservation, use, development, and financing of Colorado's water resources and agriculture for the general welfare of the state (Section 37‑98‑102, C.R.S.). In 2022, the committee charge was updated to include Colorado agriculture issues. The committee is also required to review statewide planning for water resources. The WRARC reviews and proposes legislation to further its purpose. Release date: 2023-12-18 Publishing Agency: Legislative Council Staff Subjects: Agriculture Water Download File
Summary of Major Legislation Summary of 2023 Public Health Legislation The Colorado General Assembly considered many bills related to public health this legislative session over multiple subject matters including mental health, environmental health, and health in the education system. Release date: 2023-12-13 Publishing Agency: Legislative Council Staff Subjects: Human Services Public Health Download File
Final/Annual Reports Statewide Health Care Review Committee Final Report Pursuant to Section 10‑16-221, C.R.S., the Statewide Health Care Review Committee was created to study health care issues across the state. Release date: 2023-12-13 Publishing Agency: Legislative Council Staff Subjects: Health Care & Health Insurance Public Health Download File
Staff Publications 2023B Digest of Bills The Office of Legislative Legal Services prepares the Digest of Bills and Concurrent Resolutions as required under section 2-3-504, C.R.S. The Digest consists of summaries of all bills and concurrent resolutions enacted by the Seventy-fourth General Assembly at its First Extraordinary Session ending November 20, 2023. The summaries include the dates upon which the Governor acted and the effective dates of the bills. The Digest also includes an alphabetical subject index and several reference tables. Release date: 2023-12-07 Publishing Agency: Office of Legislative Legal Services Subjects: Download File
Session Related Publications 2023 Cumulative Senate Journal Release date: 2023-12-05 Publishing Agency: Senate Subjects: General Assembly Download File
Issue Briefs Adding Benefits Under Medicaid (2023) Medicaid is a joint federal and state program that provides health benefits and services to Coloradans who meet eligibility requirements. Each state administers its own Medicaid program, and the federal Centers for Medicare and Medicaid Services (CMS) set standards for the program to receive federal financial participation. The Department of Health Care Policy and Financing (HCPF) oversees Colorado’s Medicaid. This issue brief summarizes the process to add benefits under Medicaid. Release date: 2023-12-01 Publishing Agency: Legislative Council Staff Subjects: Health Care & Health Insurance 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 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
Final/Annual Reports 2023 Jail Standards Commission Final Report Release date: 2023-11-20 Publishing Agency: Legislative Council Staff Subjects: Courts & Judicial Crimes, Corrections, & Enforcement General Assembly Download File
Session Related Publications Subject Index of Introduced Bills 2023B Open Google Sheet Release date: 2023-11-19 Publishing Agency: Office of Legislative Legal Services Subjects:
Summary of Major Legislation Summary of 2023 Health and Insurance Legislation Many bills were introduced this year addressing health care and the insurance industry in Colorado. Recurring topics this session including reproductive health care, hospital and facility policies, prescription drugs, and consumer protections. Release date: 2023-11-17 Publishing Agency: Legislative Council Staff Subjects: Health Care & Health Insurance Public Health Download File
Staff Publications Funding Mechanisms and Fiscal Notes This memorandum is intended for use by policymakers, legislative drafters, and budget analysts to understand the different funding mechanisms that may be used in legislation. It describes how different funding mechanisms in legislation impact the state budget and how they are shown in fiscal notes. These funding mechanisms include appropriations, transfers, diversions, and warrants on state funds, as well as fee revenue and gifts, grants, or donations. The memorandum concludes with a list of funding mechanisms for which voter approval is required. Release date: 2023-11-07 Publishing Agency: Legislative Council Staff Subjects: General Assembly State Revenue & Budget Download File
Staff Publications Overview of Ground-Level Ozone in Colorado This memorandum focuses on ground-level ozone, the harmful air pollutant that is the main ingredient of “smog.” Ground-level ozone significantly impacts the health of Coloradans and the environment. It is also important to note that ground-level ozone differs from “good” ozone, or stratospheric ozone, which occurs naturally in the upper atmosphere and forms a protective layer that shields the earth from the sun's harmful ultraviolet rays. Release date: 2023-11-03 Publishing Agency: Legislative Council Staff Subjects: Natural Resources & Environment Public Health Download File
Summary of Major Legislation Summary of 2023 Capital Construction Major Legislation During the 2023 legislative session, the General Assembly considered a number of bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC). Release date: 2023-10-20 Publishing Agency: Legislative Council Staff Subjects: Capital Construction 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
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: State Revenue & Budget Download File
Summary of Major Legislation Summary of 2023 Higher Education Major Legislation The General Assembly considered multiple bills related to higher education, including legislation focused on financial aid and loan forgiveness, credentials and workforce development, health and wellness, faculty, and governance and administration. Release date: 2023-10-06 Publishing Agency: Legislative Council Staff Subjects: Higher Education Download File
Staff Publications Financing Public Schools FY 2023-24 This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions. Release date: 2023-10-03 Publishing Agency: Legislative Council Staff Subjects: Education & School Finance (Pre & K-12) State Revenue & Budget Download File
Issue Briefs New to Colorado Colorado’s population reached nearly 5.8 million according to the 2020 census, a 14.8 percent increase from 2010. For those joining the influx of new people moving to the Centennial State, this issue brief outlines best practices for establishing residency, applying for state identification, registering a vehicle, registering to vote, and paying state income taxes. It also provides links to other Legislative Council Staff (LCS) resources that may be helpful in understanding Colorado’s state budget and policy landscape. Release date: 2023-10-03 Publishing Agency: Legislative Council Staff Subjects: General Assembly State Government State Revenue & Budget Download File
Staff Publications Financing Public Schools for FY 2023-24 This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions. Release date: 2023-10-03 Publishing Agency: Legislative Council Staff Subjects: Education & School Finance (Pre & K-12) State Revenue & Budget Download File
Staff Publications 2023 Local Government Handbook This handbook is intended to serve as a resource guide on the role and responsibilities of local governments, including counties, municipalities, special districts, and school districts. Release date: 2023-09-21 Publishing Agency: Legislative Council Staff Subjects: Local Government Download File