This issue brief provides a brief overview of unmanned aircraft systems (UAS), related federal and state regulations, and current uses and restrictions in Colorado.
This issue brief provides an overview of the financial assistance available to families needing child care and describes the state's licensing and regulation of child care.
This issue brief discusses the five Medicaid waivers available to children. waivers available to children is a detailed agreement between CMS and a state that allows the state to expand Medicaid coverage by exempting the state from specific provisions of the federal Medicaid law.
This issue brief provides an overview of current state law and regulations pertaining to medical and retail marijuana, and discusses the role of local governments regulating marijuana.
This issue brief discusses state and federal accreditation policies for higher education, the accreditation process, accrediting organizations, and the standards to be met to receive accreditation.
Colorado's Taxpayer's Bill of Rights (TABOR) requires voter approval of any new taxes. Prior to voter approval, it also requires that voters receive estimates of state spending without new taxes and the new tax revenue. This issue brief provides background information on one of the consequences of actual collections differing from what was provided to voters.
In lieu of issuing bonds, or using another form of long-term debt, the state often uses a form of lease-purchase agreement called certificates of participation (COPs) to finance the construction of its new facilities. A certificate refers to an investor's proportionate interest in the state's lease payments. COPs give the state the flexibility to build capital facilities even when funds are not available to pay for projects on a pay-as-you-go basis.
Three state taxes apply to marijuana, but medical and retail marijuana are taxed differently. Both medical and retail marijuana are subject to the 2.9 percent state sales tax, which is applied to most purchases in the state. Tax revenue collected from the sale of marijuana is deposited in two different funds: the Building Excellent Schools Today (BEST) Fund and the Marijuana Tax Cash Fund (MCTF)
