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This memorandum describes the common policies for submitting a fiscal note response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2026 legislative session. 

This summary document provides an overview of the fiscal note common policies for the 2026 legislative session. It highlights key dates, policies, and commonly used cost assumptions.

2026 Session House Committee Schedule

In 2016, voters approved Proposition 107 and Proposition 108, which reestablished a presidential prim

This issue brief provides an overview of how the justice system treats juveniles found guilty of a crime in Colorado. It discusses juvenile problem solving courts; detention and commitment; the facilities where juveniles are housed; available programs and services; requirements for sentencing, parole, and release; and the Youthful Offender System.

Wildfire Review Matters Review Committee final report.  

Fiscal notes are prepared by Colorado Legislative Council Staff (LCS) to provide the members of the Colorado General Assembly with the estimated impact of proposed legislation on state and local government revenue and expenditures. The fiscal note is a non-binding, decision-making tool for legislators and others to use when deliberating state policy.

Fiscal Note Staff Assignments by Subject Area.

This memorandum provides information about the regulation of professions and occupations in Colorado. Over 100 professions and occupations are currently required to be licensed, certified, or registered in Colorado, or are authorized to use an exclusive professional title, known as title protection. The Division of Professions and Occupations in the Department of Regulatory Agencies (DORA) regulates the majority of professions and occupations.

This memorandum reviews key federal and state laws that regulate generative artificial intelligence (AI) with particular attention to deepfakes and synthetic pornography involving minors. It describes how visual generative AI models work, including the methods used to generate AI content and realistic human imagery, and explains the legal frameworks designed to prevent misuse, especially when such content impersonates individuals or produces nonconsensual explicit material of minors.

Report No. 2025-TE14

Report No. 2025-TE15

This memorandum provides information concerning regional transportation authorities (RTAs). Specifically, it provides an overview of state laws pertaining to RTAs, RTAs currently established, powers of and financing mechanisms available to RTAs, and sales and use taxes levied in each of the seven currently operational RTAs.

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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

Regenerative agriculture includes farming and ranching practices that reduce environmental impacts, maintain soil longevity, increase soil nutrients, and retain soil moisture, while simultaneously increasing or maintaining crop production. This issue brief provides information to policy makers about commonly used regenerative agriculture practices, and highlights state and federal resources to assist producers in implementing these practices.

This memorandum provides information on service and assistance animals. Specifically, it explains the differences between each type of animal, how each type of animal can be verified, the rights granted to individuals accompanied by a service animal, and offenses related to the misrepresentation of service or assistance animals.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2026-27. 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.

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The Representative Hugh McKean Colorado Youth Advisory Council Review Committee was established in 2019 to review the work of the Colorado Youth Advisory Council (COYAC), which was created in 2008, and recommend legislation affecting Colorado youth. In 2025, the review committee’s bill drafting authority was repealed by Senate Bill 25-199. COYAC and the review committee are both scheduled to repeal on September 1, 2028, after a sunset review. 

Submitted herewith is the final report of the Legislative Oversight Committee for the Treatment of Persons with Behavioral Health Disorders in the Criminal and Juvenile Justice Systems. The committee was created pursuant to Article 98 of Title 37, Colorado Revised Statutes. The purpose of this committee is to oversee an advisory task force that studies and makes recommendations concerning persons with behavioral health disorders who are justice-involved.