This memorandum provides a information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a "tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate for certain persons, types of income, transactions, or property that results in reduced tax revenue." Put simply, tax expenditures reduce the tax liability of qualifying taxpayers. In doing so, tax expenditures reduce the amount of revenue state and local governments collect., "February 22, 2017.", Online resource; title from PDF subject line of memorandum; (viewed March 2025)
This memorandum provides a information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a "tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate for certain persons, types of income, transactions, or property that results in reduced tax revenue." Put simply, tax expenditures reduce the tax liability of qualifying taxpayers. In doing so, tax expenditures reduce the amount of revenue state and local governments collect., "July 17, 2019.", Online resource; title from PDF subject line of memorandum; (viewed March 2025)
prepared by Illuminate Evaluation Services, LLC., "August 2018.", "Report number 1771S." -- First unnumbered page., After publication and distribution, the Office of the State Auditor decided to change the number of this report from 1771SP to 1771S for consistency with their naming conventions., Distributed by Colorado Office of State Auditor., Cover title., Print version record.
prepared by Illuminate Evaluation Services, LLC., "August 2017.", Report number 1671S. -- First unnumbered page., After publication and distribution, the Office of the State Auditor decided to change the number of this report from 1671SP to 1671S for consistency with their naming conventions., Distributed by Colorado Office of State Auditor., Cover title., Print version record.
Report control no. 1467--P. 54., "9/20/02.", Cover title., Distributed by Colorado Office of State Auditor., Description based on print version record.
submitted by Buck Consultants., "May 17, 2013.", "Report Control Number 2199"--page 4 of cover., Distributed by Office of the Colorado State Auditor., Cover title., Description based on print version record.
