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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

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.

This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions.

Colorado’s population reached nearly 5.8 million according to the 2020 census, a 14.8 percent increase from 2010. For those joining the influx of new people moving to the Centennial State, this issue brief outlines best practices for establishing residency, applying for state identification, registering a vehicle, registering to vote, and paying state income taxes. It also provides links to other Legislative Council Staff (LCS) resources that may be helpful in understanding Colorado’s state budget and policy landscape.

This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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.

This memorandum describes the common policies for submitting a response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2023 legislative interim and the 2024 legislative session, and in any special session of the General Assembly after its publication.

This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.

The Appropriations Report summarizes the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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.

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 memorandum provides information about FY 2022-23 appropriations for state-funded behavioral health programs.  Information for this memorandum was taken from:

• the FY 2022-23 Long Bill, House Bill 22-1329;
• other bills that include funding for behavioral health programs;
• Joint Budget Committee (JBC) staff FY 2022-23 figure-setting documents and the JBC Appropriations Report FY 2022-23; and
• department staff.

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.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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.

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA).  In April 2022, the state received $88.2 million, which was used to determine distributions to MSA-funded programs for the current FY 2022-23.  This document presents a forecast for annual receipts from the Tobacco MSA through FY 2024-25.  The state is expected to receive $92.3 million in 2023; the actual amount received in 2023 will determine disbursements to MSA‑funded programs in FY 2023-24.  Payments are expected to be $89.8 million in 2024 and

The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly.  This narrative describes all of the proposed budget changes statewide, by department, and by program, and provides detailed calculations of the spending and revenue limits.  This explanation does not reflect any subsequent changes to the Supplemental Bills as they are amended by the Senate or House of Representatives.

Pursuant to Section 22-55-104, C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education (CDE), the Office of State Planning and Budgeting, and the Joint Budget Committee (JBC), is required to conduct a review of the model used to forecast revenue to and expenditures from the State Education Fund and the spending requirements for the Public School Finance Act of 1994 by February 1 of each year.

Pursuant to House Bill 19-1184, Legislative Council Staff will prepare demographic notes for up to 20 bills each session. This memorandum provides an overview of the demographic note process, including the process for requesting a demographic note, the content of a demographic note, and methodological considerations.

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.

The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor.  The committee is also charged with oversight of the Task Force Concerning Tax Policy (task force).

This memorandum describes the programs authorized by the Infrastructure Investment and Jobs Act and the Inflation Reduction Act that may provide formula or competitive grants to Colorado.

This memorandum summarizes the primary funding changes for school finance that were enacted during the 2022 legislative session.  Several bills enacted substantively impacted the financing of public schools in Colorado.

The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save.  Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters authorize retention of the excess amount.  This memorandum presents information on this constitutional requirement and its administration at the state level.

This memorandum highlights regional and sectoral differences in Colorado’s labor market and employment recovery from the pandemic‑induced recession, including in labor force, job openings, and employment. 

The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor.