Summary of Major Legislation Summary of Professions and Occupations Legislation (2019) During the 2019 legislative session, the General Assembly considered several bills regulating professions and occupations including legislation addressing registered athletic trainers, genetic counselors, and sign language interpreters. Release date: 2019-07-25 Publishing Agency: Legislative Council Staff Subjects: Professions & Occupations Download File
Summary of Major Legislation Summary of Labor and Employment Legislation (2019) During the 2019 legislative session, the General Assembly considered three bills to encourage employment and job retention and ensure access to apprenticeship programs for workers in Colorado. Release date: 2019-07-25 Publishing Agency: Legislative Council Staff Subjects: Labor & Employment Download File
Summary of Major Legislation Summary of 2019 Business and Economic Development Legislation During the 2019 legislative session, the General Assembly made modifications to state laws regulating businesses and promoting economic development. Release date: 2019-07-22 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Download File
Fiscal Policy & Taxes Evaluating Tax Expenditure Legislation This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate for certain persons, types of income, transactions, or property that results in reduced tax revenue.” Put simply, tax expenditures reduce the tax liability of qualifying taxpayers. In doing so, tax expenditures reduce the amount of revenue state and local governments collect. Release date: 2019-07-16 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Summary of Major Legislation Summary of Local Government Legislation (2019) Laws passed during the 2019 session related to local government addressed a number of topics. This summary provides an overview of legislation concerning safety, county operations, special districts, property rights, business owners, and emergency service providers. Release date: 2019-07-16 Publishing Agency: Legislative Council Staff Subjects: Local Government Download File
Summary of Major Legislation Summary of 2019 Fiscal Policy and Taxes Legislation During the 2019 legislative session, the General Assembly considered a number of bills regarding fiscal policy, taxes, and financial services. Release date: 2019-07-16 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Summary of Major Legislation Summary of Substance Use Disorders Legislation (2019) In response to the high rate of opioid-related addiction and deaths in Colorado, the Colorado General Assembly created the Opioid and Other Substance Use Disorders Study Committee. Release date: 2019-07-15 Publishing Agency: Legislative Council Staff Subjects: Health Care & Health Insurance Download File
Tax Expenditure Evaluation Energy Used for Industrial & Manufacturing Purposes Exemption Report No. 2019-TE20 Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Energy Fiscal Policy & Taxes Download File
Fiscal Policy & Taxes Tax Expenditure Evaluation: Interstate Sales of Alcohol Excise Tax Exemption Report No. 2019-TE21 Release date: 2019-07-15 Publishing Agency: Office of Legislative Legal Services Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Non-Profit Transit Agency Fuel Tax Exemption Report No. 2019-TE22 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Off-Road Fuel Use Excise Tax Exemptions Report No. 2019-TE23 Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Corporate Deduction for Dividends Under Section 78 of the Internal Revenue Code Report No. 2019-TE24 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Excise Tax for Unsalable Alcoholic Beverages Report No. 2019-TE25 Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
Tax Expenditure Evaluation Sales Tax Vendor Allowance Report No. 2019-TE26 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Agricultural Applicator Aircraft Fuel Tax Exemption Report No. 2019-TE15 Note: A more recent evaluation was issued in August 2024. Click HERE to access the August 2024 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Colorado Net Operating Loss Deduction for C-Corporations Report No. 2019-TE16 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Compressed Natural Gas Supplied from a Residence Exemption Report No. 2019-TE17 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Deductions for Assets Having a Higher Colorado Adjusted Basis than Federal Adjusted Basis Report No. 2019-TE18 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Dyed Diesel Fuel Excise Tax Exemption Report No. 2019-TE19 Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Two Percent Loss and Bad Debt Allowances & Lost or Destroyed Fuel Tax Credit/Refund Report No. 2019-TE14 Note: A more recent evaluation was issued in June 2024. Click HERE to access the June 2024 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Interstate Sales of Alcohol Excise Tax Exemption Report No. 2019-TE21 Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
Summary of Major Legislation Summary of Public Health Legislation (2019) During the 2019 session, the Colorado General Assembly considered bills related to health facilities, chemical safety, maternal mortality, and other topics. Release date: 2019-07-15 Publishing Agency: Legislative Council Staff Subjects: Public Health Download File
Summary of Major Legislation Summary of Health Care Legislation (2019) During the 2019 session, the Colorado General Assembly considered several pieces of legislation related to state health programs, behavioral and mental health, reducing health care costs, hospital transparency, and advance directives. Release date: 2019-07-15 Publishing Agency: Legislative Council Staff Subjects: Health Care & Health Insurance Download File
Summary of Major Legislation Natural Resources and Environment During the 2019 legislative session, the General Assembly considered a variety of measures related to climate change, land conservation, wildfires, and other issues related to environmental protection. Release date: 2019-07-09 Publishing Agency: Legislative Council Staff Subjects: Natural Resources & Environment Download File
Summary of Major Legislation Summary of Natural Resources and Environment Legislation (2019) During the 2019 legislative session, the General Assembly considered a variety of measures related to climate change, land conservation, wildfires, and other issues related to environmental protection. Release date: 2019-07-08 Publishing Agency: Legislative Council Staff Subjects: Natural Resources & Environment Download File
