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Report No. 2022-TE23

Report No. 2022-TE24

Report No. 2022-TE25

Report No. 2022-TE15

Report No. 2022-TE16

Report No. 2022-TE17

Report No. 2022-TE18

Report No. 2022-TE19

Report No. 2022-TE14

In FY 2020-21, Colorado received $314.5 million from tobacco-related sources.  These include taxes on cigarettes, other tobacco products, and nicotine products and payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement.  This memorandum describes the sources and uses of this revenue. 

During the 2021 legislative session, the General Assembly considered measures related to K-12 education, including teacher pay, recruitment, and retention; early childhood education; COVID-19 response and recovery; school health policies; curriculum and content standards; and administration, governance, and reporting requirements.

The Long Bill Narrative, which is the annual appropriations act, is prepared by staff to explain funding decisions recommended by the JBC to the rest of the General Assembly.  This document is a companion document to the actual Long Bill.  The narrative outlines budget changes based on the introduced version of the Long Bill.

Corona Insights is pleased to present the 2021 Colorado School District Cost of Living Analysis to the Colorado Legislative Council. The purpose of this study is to create a cost of living index for each of the 178 school districts in Colorado to be utilized in the per pupil funding formula for K-12 education, as mandated by the Public School Finance Act of 1994.

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.

Security at the Colorado State Capitol

Colorado State Operating Budget Appropriations Data since FY 1999-00. Includes total appropriations and General Fund-only appropriations for each state agency. 

This memorandum provides information about irrigation districts in Colorado.  Specifically, it discusses the current irrigation districts, the powers and duties of irrigation districts, and how those powers and duties compare to those of special districts.

Colorado has a once-in-a-generation opportunity to transform its affordable housing system and make sure it works for Coloradans in every corner of the state. The $400 million in unallocated funding from the “American Rescue Plan Act of 2021” (ARPA) offers us a chance to make one-time transformational investments that improve access to affordable housing across the state for those experiencing homelessness and for our essential workers with low to middle incomes.

The memorandum provides a summary of the laws and regulations regarding the hours of operation for licensed liquor, marijuana, and limited gaming businesses.

This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR).  TABOR allows the state to use "any reasonable method" for refunds.

Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020. 

This memorandum examines technical debt and modernization, along with legislation that aims to address legacy technical solutions that serve government organizations and their constituents.