Below are multiple interactive charts that display data collected from Colorado General Assembly fiscal reports from the 2025 regular legislative session. The state legislature is beyond the midpoint of the 120-day regular session, which started in January and ends in May. The data below presents the FTE/fiscal impact of every proposed legislation introduced in the legislature so far for FY2025-26. Bills not listed do not have an FTE or budgetary impact.
What the charts measure
Full-time equivalent (FTE) is a unit of measurement that represents the equivalent number of full-time employees needed to perform the same amount of work regardless of whether new employees are actually hired. A bill with an FTE of 1.0 will require one full-time employee’s equivalent of work, but that does not necessarily mean a new employee will be hired. Shifting department job responsibilities may mean multiple employees take on the new workload of that 1.0 FTE.
The General Fund (GF) consists of money mainly collected from individual income taxes, sales and use taxes, corporate income taxes, insurance premium taxes, and other small taxes. In a year like 2025, where the legislature is expected to reconcile over a one-billion-dollar deficit (because the state Constitution requires a balanced budget), any bill with a negative GF impact will make budget reconciliation more difficult.
The Taxpayer’s Bill of Rights (TABOR) is a section of the state Constitution that limits the rate of government growth to population growth plus inflation. When the state collects more revenue than TABOR allows, it must be returned to Colorado taxpayers. 97% of the state’s GF is subject to TABOR. Thus, proposed legislation with a TABOR impact will affect how much money subject to TABOR will be collected and potentially returned to taxpayers if over the limit. Therefore, a negative number suggests a decrease in revenue-subject-to-TABOR and the TABOR surplus.
Note on interactivity of charts
The charts allow the reader to hover their mouse or click on specific bars to see particular data attached to each bill. The filter at the bottom of each chart allows the reader to look at all bills, only the bills that are still under consideration, or the bills that were lost. The number at the bottom is the aggregate of all bills depending on which filter is clicked. Buttons at the very bottom allow the reader to see the chart in full screen or even share the link.
Number of bills with FTE impact: 118
18% of bills introduced have an FTE impact
Number of bills with General Fund impact: 133
21% of bills introduced have a GF impact
Number of bills with TABOR impact: 61
10% of bills introduced have a TABOR impact