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Tax Expenditure Evaluation

Child Care Expenses Income Tax Credits

Report No. 2023-TE19

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Children & Domestic Matters
  • Education & School Finance (Pre & K-12)
  • Fiscal Policy & Taxes
  • Labor & Employment

Staff Publications

Statutory Reports Sent to Joint Business Committee

This memorandum provides an overview of all the statutory reports that are required to be sent to members of the Joint Business Committee in FY 2023‑24. Most of the reports can be found in the Required Reports Database. Some reports are included as part of the agency’s annual reporting. Please contact Legislative Council Staff if you are unable to locate a report. A list of the reports is provided in Table 1.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Business & Economic Development
  • Labor & Employment
  • Professions & Occupations
  • State Government

Tax Expenditure Evaluation

Organ Donor Employer Credit

Report No. 2023-TE18

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes
  • Health Care & Health Insurance

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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget


Final/Annual Reports

2023 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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Agriculture
  • Water

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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Human Services
  • Public Health


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:
Publishing Agency:
Office of Legislative Legal Services
Subjects:


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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Health Care & Health Insurance

Tax Expenditure Evaluation

Film Incentive Tax Credit Memo

Memo No. 2023-TE21

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Business & Economic Development
  • Fiscal Policy & Taxes
  • Labor & Employment


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:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Energy
  • Fiscal Policy & Taxes
  • Natural Resources & Environment

Tax Expenditure Evaluation

Contaminated Land Redevelopment Credit

Report No. 2023-TE15

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Business & Economic Development
  • Fiscal Policy & Taxes
  • Natural Resources & Environment
  • State Government

Tax Expenditure Evaluation

Credit for Unsalable Alcohol

Report No. 2023-TE16

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes
  • Liquor, Tobacco, & Marijuana




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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Health Care & Health Insurance
  • Public Health

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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • State Revenue & Budget

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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Natural Resources & Environment
  • Public Health

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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Capital Construction

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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget

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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • State Revenue & Budget