Publication Library

Browse by tag

referendum c state budget tabor fmap recovery act 2010 colorado legislature health reform medical loss ratio taxes jobs and economic security transparency and accountability revenue annual report colorado center on law and policy snap food stamps health coverage health affordability earned income tax credit children health law and policy update child tax credit exempla hospitals colorado benefits management system public benefits weston v hammons election 2010 poverty health insurance work supports self-sufficiency standard jobs and economy unemployment insurance health access mental health high-risk pool health co-ops pre-existing conditions medicaid aiming for the middle gallagher amendment amendment 23 public option 2009 colorado legislature grandfathered health plans cobra health insurance exchange income 2007 colorado legislature arveschoug-bird tobacco securitization federal budget rainy day fund refund anticipation loans 2008 colorado legislature welfare reform colorado works deficit reduction act citizenship referendum d 2010 colorado legislatutre old age pension tax credits tax exemptions tax deductions provider rates state of working colorado government election 2008 education income tax single sales factor state children's health insurance program social security early retiree reinsurance program hospital provider fee insurance access sustainable growth rate formula recission prescription drugs medicare false claims act colorado all-payer health claims database insurance affordability 2011 colorado legislature election 2011 immigration child health plan plus health law and policy refugees family economic security economic self-sufficiency hospital conversion sidebar newsletter elder economic security long-term care accountable care collaborative 2012 colorado legislature

Thanks To Our
Generous Donors Like:

Center on Budget and Policy Priorities

TABOR – A Brief Outline

Main Features of TABOR:

Required Election for any tax rate increases (sec. 4 (a))
“Weakening clause” for existing limits by statute or ordinance (sec. 1)
“Spending”(actually revenue) limitations (sec. 7 (a), (b) and (c))
“Tax Policy Change” resulting in net increase in revenue (sec. 4 (a))

Its legal interpretation

Refunds of "excess revenues" and the mechanisms (sec. 1; 7 (d))
Election to allow district to keep and spend excess revenue (sec. 7 (d))
Multiple fiscal year obligation (Debt) only with an election (sec. 4 (b))
Preferred Interpretation: "reasonably restrain growth of government" (sec. 1)

Released January 2004

View PDF Document