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.
Colorado has a complex framework of laws regulating the manufacture, distribution, sale, and consumption of alcohol in the state. This issue brief outlines Colorado liquor laws; the regulatory structure; government revenue streams; and the role of state and local governments in licensing and enforcement.
This issue brief provides information on mechanisms used to refund revenue in excess of the state's constitutional spending limit. The legislature determines how the excess revenue is refunded. Over the course of TABOR's history, there have been 21 different refund mechanisms.
This issue brief provides information on state enterprises, a special category of government entities created in the Colorado Constitution. An enterprise is a self-supporting, or largely self-supporting, government-owned business that receives its revenue in return for the provision of a good or service.
This issue brief outlines the licensing requirements involved in the distribution and retail sales of alcohol for off-site consumption. It also provides an overview of which states permit alcohol sales in grocery stores.
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)
Vaccinations offer protection from common infectious diseases. Colorado law requires every child who is attending school in the state to present an up-to-date certificate of immunization. State law also allows for a student to be exempt from the immunization requirements for medical reasons, religious beliefs, or personal beliefs.