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This narrative describes the Legislative Department’s budget proposal for FY 2026-27.

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). The Tobacco MSA was reached in 1998 between certain tobacco manufacturers (known as “participating manufacturers”) and the governments of 52 states and territories. Under the MSA, participating tobacco manufacturers are released from health‑related claims associated with their products in exchange for making perpetual annual payments to states. Payments made to Colorado under this agreement are exempt from TABOR as a damage award.

Legislative committees are a very important part of Colorado's legislative process. At a legislative committee hearing, citizens have an opportunity to express their views and have them incorporated into the official legislative record. In Colorado, every bill receives a public hearing by one of the legislature's committees. This memorandum provides guidance to the public in participating in the legislative process.

This memorandum provides an overview of the "State Measurement for Accountable, Responsive, and Transparent Government Act" (SMART Government Act). The act requires executive agencies to annually present specific information to joint legislative committees during the first two weeks of the legislative session. This memorandum summarizes the information that state agencies are required to submit to committees in advance of the hearings and information presented in the hearings.
Required Information

The Colorado General Assembly meets annually in regular session for up to 120 days. However, the Colorado Constitution allows the Colorado General Assembly to meet outside of the 120‑day regular legislative session to conduct legislative business in a special legislative session (special session). This memorandum provides information about special sessions, including their length and frequency, how they can be called, and information on each special session since statehood.

Colorado statute establishes the Legislative Council as a body of 18 Senators and Representatives with specific functions and responsibilities (Section 2-3-301, et seq., C.R.S.).  Six senators are appointed, with the President of the Senate appointing the majority party members and the Minority Leader appointing the minority party members, all of whom must be approved by a majority of the Senate.

Fiscal Note Data Reports show the fiscal impact of all legislation currently pending before the General Assembly at the 2025 session, based on the most recent Legislative Council Staff fiscal note. Updated reports will be posted on this page approximately weekly during the legislative session. After session, final data will be posted. Fiscal data is provided in both a sortable Excel and a printable PDF format. Each report provides a summary of the impact of all pending bills together, and detailed information for individual bills by fiscal year.

How a Bill Becomes Law in Colorado

versión en español

Cómo Un Proyecto De Ley Se Convierte En Ley En Colorado

How a Bill Becomes Law in Colorado (Spanish)

This packet includes fiscal notes for bills introduced with the FY 2025-26 Long Bill, including SB 25-207 through SB 25-270. Fiscal notes for these bills are also be available individually on each bill page on the General Assembly website.

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). The Tobacco MSA was reached in 1998 between certain tobacco manufacturers (known as “participating manufacturers”) and the governments of 52 states and territories. Under the MSA, participating tobacco manufacturers were released from health‑related claims associated with their products in exchange for making perpetual annual payments to states.

A recall is a process that allows voters to remove and replace an elected official before the official’s term ends. According to the National Conference of State Legislatures, Colorado is one of 19 states that allow for the recall of state and local elected officials.

Fiscal notes estimate the fiscal impact of legislation, including revenue impacts, state expenditures, and appropriations required. However, fiscal notes are decision-making tools for legislators, and the General Assembly is ultimately responsible for making appropriations and setting aside the state funding needed to implement legislation. This memorandum outlines several common strategies used to limit the fiscal impact of legislation, primarily expenditure impacts, and discusses how these strategies are treated in fiscal notes.

Legislative Council Staff produces greenhouse gas emissions reports (GHG reports) that estimate the emissions impact of certain bills. Utilization of these reports has been low. The reports repeal following the 2025 session unless extended by legislation.

Fiscal Note FAQ's

In accordance with Section 24-34-802 (1)(c)(II), C.R.S., The Colorado General Assembly Digital Accessibility Report outlines the ongoing efforts made by the staff of the legislative branch of the State of Colorado to improve and maintain a digital landscape that is inclusive and accessible to everyone, including its ongoing accessibility efforts to meet or exceed accessibility standards.

This report will be updated quarterly through July 2025.

In accordance with Section 24-34-802 (1)(c)(II), C.R.S., The Colorado General Assembly Digital Accessibility Report outlines the ongoing efforts made by the staff of the legislative branch of the State of Colorado to improve and maintain a digital landscape that is inclusive and accessible to everyone, including its ongoing accessibility efforts to meet or exceed accessibility standards.

This report will be updated quarterly through July 2025.

Fiscal Note Data Reports show the fiscal impact of all legislation currently pending before the General Assembly, based on the most recent published fiscal note.  Updated reports will be posted on this page approximately weekly during the legislative session.  After session, final data will be posted. 

The data reports are contained in an Excel spreadsheet with each report located on a separate tab.  Data in each report is in a sortable/filterable table.  Included reports include:

This packet includes fiscal notes for bills introduced with the FY 2024-25 Long Bill, including HB 24-1385 through HB 24-1428. Fiscal notes for these bills are also be available individually on each bill page on the General Assembly website.

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.

A visual guide to the badges worn by Capitol staff.

Fiscal Note Data Reports show the fiscal impact of all legislation currently pending before the General Assembly, based on the most recent published fiscal note.  Updated reports will be posted on this page approximately weekly during the legislative session.  After session, final data will be posted. 

The data reports are contained in an Excel spreadsheet with each report located on a separate tab.  Data in each report is in a sortable/filterable table.  Included reports include:

Colorado statute establishes the Legislative Council as a body of 18 Senators and Representatives with specific functions and responsibilities (Section 2-3-301, et seq., C.R.S.).  Six senators are appointed, with the President of the Senate appointing the majority party members and the Minority Leader appointing the minority party members, all of whom must be approved by a majority of the Senate.

This memorandum memorializes the process for requesting and preparing greenhouse gas emissions reports (GHG reports) pursuant to Section 2-2-322.3, C.R.S., starting at the 2023 legislative session.  It outlines the number of reports per session, the process for requesting reports, the preparation and timing of reports, and the preparation of revised and final reports.

This memorandum provides an overview of the process to fill vacancies in various elected offices at the federal, state, and local levels.  A vacancy in an elected office occurs when an office holder resigns or dies during his or her elected term.   A vacancy may also occur when an elected official moves outside of the district he or she represents.  Vacancies in federal, state, and local elected offices in Colorado are filled in a variety of ways, including appointments, vacancy elections, and political party vacancy committees.