A Bill for an Act
Page 1, Line 101Concerning the healthy school meals for all program.
Bill Summary
(Note: This summary applies to this bill as introduced and does not reflect any amendments that may be subsequently adopted. If this bill passes third reading in the house of introduction, a bill summary that applies to the reengrossed version of this bill will be available at http://leg.colorado.gov.)
The bill refers 2 ballot issues to the voters at the November 2025 statewide election concerning funding for the healthy school meals for all program.
Section 2 of the bill refers a ballot issue to the voters at the November 2025 statewide election to allow the state to retain and spend state revenue that would otherwise need to be refunded for exceeding the estimate in the ballot information booklet analysis for Proposition FF and to allow the state to maintain the increases in state taxable income established in Proposition FF that would otherwise need to be decreased. If voters reject the ballot issue, the state will both:
- Refund $26,265,621 to individuals who have a federal taxable income of $300,000 or more and claimed itemized or standard state income tax deductions greater than $12,000 for single tax return filers and $16,000 for joint tax return filers; and
- Adjust the limit on itemized deductions established in Proposition FF to a level that would have reduced the amount of income tax revenue attributable to these itemized deductions by $26,265,621.
- The state will not refund $26,265,621 to individuals who have a federal taxable income of $300,000 or more and claimed itemized or standard state income tax deductions greater than $12,000 for single tax return filers and $16,000 for joint tax return filers; and
- The increases in federal taxable income as a result of Proposition FF will stay at the levels established by Proposition FF.
- Income tax deductions for individuals who have a federal taxable income of $300,000 or more will be reduced from current levels to $1,000 for single filers and $2,000 for joint filers; and
- The state will allocate the additional revenue generated by the reduction in income tax deductions to the healthy school meals for all program.
- The permissible distribution of local food purchasing grants is modified;
- Certain school food authorities are allowed to collaborate to implement advisory committees;
- The duties of an advisory committee are clarified; and
- The distribution of funds from the fund is changed so that the amounts distributed through local food purchasing grants for increasing wages or providing stipends for individuals whom the participating school food authority employs to directly prepare and serve food for school meals and through the local school food purchasing technical assistance and education grant program are modified based on the amount of money in the fund.
If voters approve the ballot measure:
Section 3 refers a ballot issue to the voters at the November 2025 statewide election to allow the state to increase taxes by $95 million annually by increasing state taxable income to support the healthy school meals for all program. If voters approve the ballot issue:
If voters reject the ballot issue, income tax deductions will not be reduced.
In addition to the income tax changes and potential refunds that may result from voters approving or rejecting the ballot issues described in sections 2 and 3, the bill also changes the healthy school meals for all program cash fund (fund) and healthy school meals for all programs. If voters approve the ballot issue submitted pursuant to section 2 and reject the ballot issue submitted pursuant to section 3, $1 million is transferred annually from the fund to local school food purchasing programs. If voters approve the ballot issue submitted pursuant to section 3, regardless of whether the voters approve the ballot issue submitted pursuant to section 2:
This Unofficial Version Includes Committee
Amendments Not Yet Adopted on Second Reading
Page 3, Line 1Be it enacted by the General Assembly of the State of Colorado:
Page 3, Line 2SECTION 1. Legislative declaration. (1) The general assembly finds and declares that:
Page 3, Line 3(a) No child in Colorado should experience hunger;
Page 3, Line 4(b) Every public school student should benefit from access to
Page 3, Line 5healthy, locally sourced, and freshly prepared meals to support their academic success and physical and mental well-being;
Page 3, Line 6(c) Investing in nutritious school meals for all public school
Page 3, Line 7students, free from stigma or stress, enables those students to focus on
Page 3, Line 8learning and is a critical investment in the success of Colorado's public schools;
Page 3, Line 9(d) Investing in nutritious school meals also supports Colorado farmers and ranchers, strengthening Colorado's local food systems;
Page 3, Line 10(e) That is why, in 2022, the general assembly enacted House Bill
Page 3, Line 1122-1414, which limited itemized and standard income tax deductions for
Page 3, Line 12taxpayers who have a federal adjusted gross income of $300,000 to
Page 3, Line 13$12,000 for single filers and $16,000 for joint filers to fund the
Page 3, Line 14implementation of a healthy school meals for all program, and
Page 3, Line 15subsequently referred Proposition FF, which sought voter approval for these portions of House Bill 22-1414 to take effect;
Page 4, Line 1(f) Proposition FF was approved by the voters, with 56.7% of the votes in favor of the proposition;
Page 4, Line 2(g) Yet, in state fiscal year 2023-24 the revenue the state recorded
Page 4, Line 3exceeded the ballot information booklet estimate for state revenue from
Page 4, Line 4the new tax deduction limits in Proposition FF, and the state is required
Page 4, Line 5to refund revenues related to Proposition FF and proportionally reduce future revenue by changing the tax deduction limits in Proposition FF;
Page 4, Line 6(h) The refund is because section 20 (3)(c) of article X of the state
Page 4, Line 7constitution, commonly known as TABOR, requires the combined
Page 4, Line 8amount of state revenue in excess of the ballot information booklet
Page 4, Line 9estimate to be refunded, unless there is later voter approval to retain these excess revenues;
Page 4, Line 10(i) The potential increase in the tax deduction limits in Proposition
Page 4, Line 11FF is because paragraph (3)(c) of TABOR also requires a percentage
Page 4, Line 12reduction in the rate of a newly increased tax equal to the amount of
Page 4, Line 13revenue in excess of the ballot information booklet estimates as a
Page 4, Line 14percentage of the total state revenue from the increased tax, unless there is later voter approval;
Page 4, Line 15(j) Consequently, this act includes the referral of a new ballot
Page 4, Line 16issue to the voters at the first possible election to seek the voter approval
Page 4, Line 17necessary to avoid a refund under TABOR and to avoid increasing the tax deduction limits in Proposition FF;
Page 4, Line 18(k) If the voters approve that new ballot issue, the refund and tax
Page 4, Line 19deduction limit increases will be unnecessary, the money that would have
Page 4, Line 20otherwise been refunded will be retained and remain in the healthy school
Page 4, Line 21meals for all program cash fund, and the tax deduction limits will not be raised;
Page 5, Line 1(l) Since voters approved Proposition FF, the healthy school meals
Page 5, Line 2for all program went into effect in the 2023-24 state fiscal year and is
Page 5, Line 3reducing stigma, improving student physical and mental health and well-being, boosting academic success, and saving families money;
Page 5, Line 4(m) The healthy school meals for all program has been embraced
Page 5, Line 5by Colorado schools and students, with all 190 eligible school food
Page 5, Line 6authorities electing to participate in the program and meal participation increasing by more than 30% compared to the previous school year;
Page 5, Line 7(n) The healthy school meals for all program has proven to be an effective strategy for the goal of ending child hunger in Colorado;
Page 5, Line 8(o) Access to free school meals for all public school students,
Page 5, Line 9investment in local food purchasing, local food purchasing training and
Page 5, Line 10technical assistance, parent and student advisory committees, and wage
Page 5, Line 11boosts or stipends for fronting school nutrition professionals who are
Page 5, Line 12serving more students than ever, are all core components of the healthy
Page 5, Line 13school meals for all program established in Proposition FF and are critical for its effective implementation;
Page 5, Line 14(p) With high participation and rising food costs causing the
Page 5, Line 15healthy school meals for all program's expenditures to exceed available
Page 5, Line 16revenue, the general assembly finds it necessary to raise additional funds
Page 5, Line 17to continue to support all students' ability to access free, quality, nutritious
Page 5, Line 18meals at school and to fully implement all components of the healthy
Page 5, Line 19school meals for all program, including those that have not yet been implemented; and
Page 5, Line 20(q) Collecting additional tax revenue would also allow the state
Page 5, Line 21to build a reserve in the healthy school meals for all program cash fund
Page 6, Line 1to ensure the fiscal health and sustainability of the healthy school meals for all program.
Page 6, Line 2(2) Therefore, it is the general assembly's intent to include in this
Page 6, Line 3act the referral of a second ballot issue to raise additional revenue by
Page 6, Line 4lowering the tax deduction limits originally approved by the voters in
Page 6, Line 5Proposition FF, only on taxpayers with a federal taxable income of
Page 6, Line 6$300,000 or more, to fully fund and implement the healthy school meals for all program.
Page 6, Line 7SECTION 2. In Colorado Revised Statutes, add 22-82.9-212 as follows:
Page 6, Line 822-82.9-212. Ballot issue related to Proposition FF refunds -
Page 6, Line 9repeal - definitions. (1) As used in this section, unless the context otherwise requires:
Page 6, Line 10(a) "Ballot issue" means the ballot issue referred to the voters pursuant to subsection (2) of this section.
Page 6, Line 11(b) "Proposition FF refund" means an amount equal to
Page 6, Line 12twelve million four hundred thirty thousand three hundred eighty-eight dollars.
Page 6, Line 13(c) "Proposition FF taxes" means the increase in state taxable income resulting from section 39-22-104 (3)(p.5)(I).
Page 6, Line 14(2) (a) At the statewide election held in November 2025,
Page 6, Line 15the secretary of state shall submit to the registered electors
Page 6, Line 16of the state for their approval or rejection the following
Page 6, Line 17ballot issue: "Without raising taxes, may the state keep and
Page 6, Line 18spend all revenue generated by the 2022 voter-approved state
Page 6, Line 19tax deduction limits on individuals with incomes of $300,000 or
Page 6, Line 20more and maintain these deduction limits in order to continue
Page 7, Line 1funding the healthy school meals for all program, which pays
Page 7, Line 2for public schools to offer free breakfast and lunch to all students in kindergarten through twelfth grade?"
Page 7, Line 3(b) For purposes of section 1-5-407, the ballot issue is a
Page 7, Line 4proposition. Section 1-40-106 (3)(d) does not apply to the ballot issue.
Page 7, Line 5(3) If a majority of the electors voting on the ballot issue vote "No/Against":
Page 7, Line 6(a) The department of revenue shall determine a
Page 7, Line 7reasonable method to distribute the Proposition FF refund in
Page 7, Line 8accordance with section 20 (3)(c) of article X of the state
Page 7, Line 9constitution. This method must include the distribution of the
Page 7, Line 10Proposition FF refund to taxpayers with a federal adjusted
Page 7, Line 11gross income of three hundred thousand or more dollars who paid the Proposition FF taxes.
Page 7, Line 12(b) On or before June 30, 2026, the state treasurer shall
Page 7, Line 13refund an amount equal to the Proposition FF refund in the
Page 7, Line 14manner determined by the department of revenue pursuant to subsection (3)(a) of this section.
Page 7, Line 15(4) If a majority of the electors voting on the ballot issue
Page 7, Line 16vote "Yes/For" then this section is repealed, effective July 1, 2026.
Page 7, Line 17SECTION 3. In Colorado Revised Statutes, add 22-82.9-213 as follows:
Page 7, Line 1822-82.9-213. Ballot issue related to Proposition FF revenue
Page 7, Line 19increase - repeal. (1) At the statewide election held in November
Page 7, Line 202025, the secretary of state shall submit to the registered
Page 8, Line 1electors of the state for their approval or rejection the
Page 8, Line 2following ballot issue: "Shall state taxes be increased by $95
Page 8, Line 3million annually by a change to the Colorado Revised Statutes
Page 8, Line 4that, to support the healthy school meals for all program,
Page 8, Line 5increases state taxable income only for individuals who have a
Page 8, Line 6federal tax income of $300,000 or more by limiting itemized or
Page 8, Line 7standard state income tax deductions to $1,000 for single tax
Page 8, Line 8return filers and $2,000 for joint tax return filers for the
Page 8, Line 9purposes of fully funding the healthy school meals for all
Page 8, Line 10program to continue paying for public schools to offer free
Page 8, Line 11breakfast and lunch to all public school students while also
Page 8, Line 12increasing wages for employees who prepare and serve school
Page 8, Line 13meals, helping schools use basic, nutritious ingredients, instead
Page 8, Line 14of processed products, and ensuring that Colorado grown and
Page 8, Line 15raised products are part of school meals; and shall the state be
Page 8, Line 16allowed to retain and spend as a voter-approved revenue
Page 8, Line 17change all additional tax revenue generated by these tax deduction changes?"
Page 8, Line 24(2) For purposes of section 1-5-407, the ballot issue
Page 8, Line 25described in subsection (1) of this section is a proposition. Section 1-40-106 (3)(d) does not apply to the ballot issue.
Page 8, Line 26(3) If a majority of the electors voting on the ballot issue
Page 8, Line 27described in subsection (1) of this section vote "Yes/For", this
Page 9, Line 1constitutes a voter-approved revenue change to allow the
Page 9, Line 2retention and expenditure of state revenues in excess of the limitation on state fiscal year spending.
Page 9, Line 3(4) If a majority of the electors voting on the ballot issue
Page 9, Line 4described in subsection (1) of this section vote "No/Against", then this section is repealed, effective July 1, 2026.
Page 9, Line 5SECTION 4. In Colorado Revised Statutes, 22-82.9-203, add (5.5) as follows:
Page 9, Line 622-82.9-203. Definitions. As used in this part 2, unless the context otherwise requires:
Page 9, Line 7(5.5) "Fund" means the healthy school meals for all program cash fund created in section 22-82.9-211.
Page 9, Line 8SECTION 5. In Colorado Revised Statutes, 22-82.9-204, amend (7)(a)(IV) as follows:
Page 9, Line 922-82.9-204. Healthy school meals for all program - created -
Page 9, Line 10advisory group - report - rules - definition - repeal. (7) (a) The healthy
Page 9, Line 11school meals for all program technical advisory group is created in the
Page 9, Line 12department. As soon as practicable, the department shall convene the
Page 9, Line 13advisory group and the advisory group shall collaborate with school
Page 9, Line 14districts, the office of state planning and budgeting, and a representative from the department of agriculture to:
Page 9, Line 15(IV) Strengthen the long-term resiliency of the
healthy school meals for all cashPage 9, Line 16SECTION 6. In Colorado Revised Statutes, 22-82.9-205, amend (1)(a), (2)(a)(I), and (3)(a); and add (3)(c), (3)(d), and (3)(e) as follows:
Page 9, Line 1722-82.9-205. Local food purchasing grant - amount - advisory
Page 9, Line 18committee - verification of invoices. (1) (a) Subject to subsection (5) of
Page 10, Line 1this section, each participating school food authority that
createsPage 10, Line 2to operating an advisory committee as described in subsection (3) of
Page 10, Line 3this section is eligible to receive a local food purchasing grant pursuant
Page 10, Line 4to this section to purchase Colorado grown, raised, or processed products.
Page 10, Line 5It is the general assembly's intent that these grants be used primarily to support small- and medium-sized farms and ranches.
Page 10, Line 6(2) (a) (I) Subject to
the provisions ofPage 10, Line 7section, at the beginning of each budget year the department, subject to
Page 10, Line 8available appropriations, shall distribute to each participating school food
Page 10, Line 9authority that is eligible to receive a grant pursuant to this section
thePage 10, Line 10
greater of five thousand dollars or an amount equal to twenty-five centsPage 10, Line 11
multiplied by the number of lunches that qualified as an eligible meal thatPage 10, Line 12
the participating school food authority served to students in the precedingPage 10, Line 13
school yearPage 10, Line 14(3) (a) To receive a local food purchasing grant pursuant to this
Page 10, Line 15section, a participating school food authority must have or establish an
Page 10, Line 16advisory committee made up of students and parents of students enrolled
Page 10, Line 17in the public schools served by the participating school food authority. In
Page 10, Line 18selecting students and parents to serve on the advisory committee, the
Page 10, Line 19participating school food authority shall ensure that the membership of
Page 10, Line 20the advisory committee reflects the racial, ethnic, and socioeconomic
Page 10, Line 21demographics of the student population enrolled by the participating
Page 10, Line 22school food authority. The advisory committee shall advise the
Page 10, Line 23participating school food authority concerning the selection of foods to
Page 10, Line 24ensure that meals are culturally relevant, healthy, and appealing to all
Page 10, Line 25ages of the student population.
Page 11, Line 1(c) A school food authority that provided one million or
Page 11, Line 2fewer lunches in the 2023-24 school year may, subject to
Page 11, Line 3approval by the department, work with other school food
Page 11, Line 4authorities to implement an advisory committee that collaborates with multiple school food authorities.
Page 11, Line 5(d) An advisory committee established pursuant to this subsection (3) is not limited to, but may:
Page 11, Line 6(I) Schedule and hold meetings as necessary for the
Page 11, Line 7advisory committee to have ongoing collaboration with the
Page 11, Line 8participating school food authority and achieve the advisory committee's goals;
Page 11, Line 9(II) Through student surveys or other methods as
Page 11, Line 10necessary, gather student feedback on meals and meal preferences;
Page 11, Line 11(III) Suggest the types of purchases of local ingredients
Page 11, Line 12to the school food authority that would support local farmers and ranchers in the school food authority's region;
Page 11, Line 13(IV) Inform the school food authority of recipes that are
Page 11, Line 14both nutritious and reflect the cultures of the student population enrolled by the participating school food authority;
Page 11, Line 15(V) Taste test healthy meal options;
(VI) Develop solutions to reduce food waste;
Page 11, Line 16(VII) Assist the school food authority in developing plans to support more scratch cooking;
Page 11, Line 17(VIII) Assist the school food authority in obtaining the
Page 11, Line 18necessary resources to provide meals that are culturally
Page 11, Line 19relevant, healthy, and appealing to all ages of the student population;
Page 12, Line 1(IX) Inform the school food authority of, and assist in the
Page 12, Line 2implementation of, strategies to maximize the collection and
Page 12, Line 3completion of household income application forms for national school lunch programs;
Page 12, Line 4(X) Evaluate the effectiveness of the advisory committee
Page 12, Line 5in supporting the school food authority in improving meal
Page 12, Line 6quality and student satisfaction with the meals provided by the school food authority; and
Page 12, Line 7(XI) Learn from a school food authority about the
Page 12, Line 8logistics of local food procurement, menu requirements, and
Page 12, Line 9operational management to support the advisory committee in suggesting realistic and attainable changes to school meals.
Page 12, Line 10(e) A school food authority may contract with an
Page 12, Line 11external nonprofit organization to convene and facilitate an advisory committee pursuant to this subsection (3).
Page 12, Line 12SECTION 7. In Colorado Revised Statutes, 22-82.9-206, amend (1) as follows:
Page 12, Line 1322-82.9-206. School meals food preparation and service
Page 12, Line 14employees - wage increase or stipend. (1) Subject to subsection (2) of
Page 12, Line 15this section, in addition to the amounts received pursuant to sections
Page 12, Line 1622-82.9-204 and 22-82.9-205, a participating school food authority may
Page 12, Line 17receive
the greater of three thousand dollars or an amount equal to twelvePage 12, Line 18
cents multiplied by the number of school lunches that qualify as eligiblePage 12, Line 19
meals that the participating school food authority provided in the previousPage 12, Line 20
budget yearPage 12, Line 21as the participating school food authority uses one hundred percent of the
Page 13, Line 1amount received pursuant to this section to increase wages or provide
Page 13, Line 2stipends for individuals whom the participating school food authority
Page 13, Line 3employs to directly prepare and serve food for school meals. To receive
Page 13, Line 4the amount described in this section, a participating school food authority
Page 13, Line 5must submit documentation to the department as required by rules of the
Page 13, Line 6state board to demonstrate that the increase in wages or provision of
Page 13, Line 7stipends using the amount received pursuant to this section is implemented for the budget year in which the amount is received.
Page 13, Line 8SECTION 8. In Colorado Revised Statutes, 22-82.9-207, amend (2)(b) as follows:
Page 13, Line 922-82.9-207. Local school food purchasing technical assistance
Page 13, Line 10and education grant program - created - report. (2) Subject to available appropriations, the nonprofit organization may award grants for:
Page 13, Line 11(b) Education, outreach, and promotion for:
Page 13, Line 12(I) Schools to engage families and communities on the benefits of farm-to-school and ways to support farm-to-school;
andPage 13, Line 13(II) Grower associations and growers to communicate to schools
Page 13, Line 14and school communities about the multiple benefits of purchasing local products; and
Page 13, Line 15(III) Other activities that support the development and use of locally produced products in meals served at school.
Page 13, Line 16SECTION 9. In Colorado Revised Statutes, 22-82.9-208, amend (1)(a)(II) as follows:
Page 13, Line 1722-82.9-208. Report - audit. (1) (a) On or before December 1,
Page 13, Line 182024, and on or before December 1 every two years thereafter, the
Page 13, Line 19department shall prepare a report concerning the implementation of
Page 13, Line 20section 22-82.9-204 and sections 22-82.9-205, 22-82.9-206, and
Page 14, Line 122-82.9-207, to the extent those sections are in effect as provided in section 22-82.9-204 (4)(b). At a minimum, the report must describe:
Page 14, Line 2(II) The effect of the use of local food purchasing grants on the
Page 14, Line 3
amountPage 14, Line 4purchased by participating school food authorities, the cost of these
Page 14, Line 5purchases, and
includePage 14, Line 6participating school food authorities pursuant to section 22-82.9-205 (1)(b);
Page 14, Line 7SECTION 10. In Colorado Revised Statutes, 22-82.9-211,
Page 14, Line 8amend (1)(b), (2), (3)(a) introductory portion, (3)(b), (4)(a), (4)(b), and
Page 14, Line 9(5); repeal (1)(a) and (7); and add (1)(a.5), (1)(c), (1)(d), (3)(a.5), (3)(c), (3)(d), (3)(e), (3)(f), (3)(g), (3)(h), (3)(i), and (4.5) as follows:
Page 14, Line 1022-82.9-211. Healthy school meals for all program cash fund
Page 14, Line 11- creation - uses - reporting requirements - legislative declaration -
Page 14, Line 12definitions. (1) As used in this section, unless the context otherwise requires:
Page 14, Line 13(a)
"Cash fund" means the healthy school meals for all program cash fund created in this section.Page 14, Line 14(a.5) "Account" means the healthy school meals for all
Page 14, Line 15program fund account created in subsection (2)(b) of this section.
Page 14, Line 16(b) "Healthy school meals for all program revenue" means:
Page 14, Line 17(I) For tax years commencing before January 1, 2026, the
Page 14, Line 18revenue generated by the addition to federal taxable income in section
Page 14, Line 1939-22-104 (3)(p.5), which revenue is a voter approved revenue change; and
Page 14, Line 20(II) For tax years commencing on or after January 1, 2026,
Page 15, Line 1the revenue generated by the addition to federal taxable
Page 15, Line 2income in section 39-22-104 (3)(p.7), which revenue is a voter approved revenue change.
Page 15, Line 3(c) "Reserve calculation" means a calculation that
Page 15, Line 4determines the amount expended by the department for the
Page 15, Line 5purposes described in subsections (3)(a)(II), (3)(a)(III), (3)(a)(IV),
Page 15, Line 6and (3)(a.5) of this section in accordance with subsections (3)(c)
Page 15, Line 7to (3)(g) of this section. The reserve calculation shall
Page 15, Line 8independently be computed for subsections (3)(c) to (3)(g) of this
Page 15, Line 9section by legislative council, in consultation with the
Page 15, Line 10department, and based on the relevant projections in the March
Page 15, Line 11economic and revenue forecast prepared by legislative council
Page 15, Line 12staff. The computation of the reserve calculation for each of
Page 15, Line 13subsections (3)(c) to (3)(g) of this section shall result in a
Page 15, Line 14percentage equal to the anticipated balance in the fund as of
Page 15, Line 15the beginning of the fiscal year plus any additional money that
Page 15, Line 16will be deposited in or transferred to the fund over the course
Page 15, Line 17of the fiscal year minus the estimated amount of money
Page 15, Line 18expended by the department for the purposes described in
Page 15, Line 19subsections (3)(a) and (3)(a.5) of this section in accordance with
Page 15, Line 20the subsection of this section for which the reserve calculation
Page 15, Line 21is computed divided by the estimated amount expended by the
Page 15, Line 22department for the purposes described in subsections (3)(a)(I) and
Page 15, Line 23(3)(a)(V) of this section in accordance with the subsection of this section for which the reserve calculation is computed.
Page 15, Line 24(d) "State education fund healthy school meals for all
Page 15, Line 25revenue" means the amount of additional tax revenue deposited
Page 16, Line 1in the state education fund as a result of limiting, for income
Page 16, Line 2tax years commencing on or afer January 1, 2026, the amount of
Page 16, Line 3deductions that taxpayers who claim itemized deductions as
Page 16, Line 4defined in section 63 (d) of the internal revenue code or the
Page 16, Line 5standard deduction as defined in section 63 (c) of the internal
Page 16, Line 6revenue code and who have a federal adjusted gross income in
Page 16, Line 7the income tax year equal to or greater than three hundred thousand dollars may claim to the following:
Page 16, Line 8(I) For a taxpayer who files a single return, the amount
Page 16, Line 9by which the itemized deductions deducted from gross income
Page 16, Line 10under section 63 (a) of the internal revenue code exceed, or the
Page 16, Line 11standard deduction deducted from gross income under section
Page 16, Line 1263 (c) of the internal revenue code exceeds one thousand dollars, rather than twelve thousand dollars; and
Page 16, Line 13(II) For taxpayers who file a joint return, the amount by
Page 16, Line 14which the itemized deductions deducted from gross income under
Page 16, Line 15section 63 (a) of the internal revenue code exceed, or the
Page 16, Line 16standard deduction deducted from gross income under section
Page 16, Line 1763 (c) of the internal revenue code exceeds, two thousand dollars, rather than sixteen thousand dollars.
Page 16, Line 18(2) (a) The healthy school meals for all program
cashPage 16, Line 19created in the state treasury. The
cashPage 16, Line 20meals for all program revenue deposited in the cash fund in accordance
Page 16, Line 21with subsection (4)(a) of this section and any other money that the
Page 16, Line 22general assembly may appropriate or transfer to the fund. The
Page 16, Line 23state treasurer shall credit all interest and income derived from the deposit
Page 16, Line 24and investment of money in the
cashcashPage 17, Line 1(b) The healthy school meals for all program fund
Page 17, Line 2account is created in the fund. The account consists of money
Page 17, Line 3transferred by the treasurer from the state education fund in
Page 17, Line 4accordance with subsection (4.5) of this section and any other
Page 17, Line 5money that the general assembly may appropriate or transfer
Page 17, Line 6to the fund. The state treasurer shall credit all interest and
Page 17, Line 7income derived from the deposit and investment of money in the account to the account.
Page 17, Line 8(3) (a) Subject to annual appropriation by the general assembly,
Page 17, Line 9the department may expend money from the
cashPage 17, Line 10(a.5) (I) Subject to annual appropriation by the general
Page 17, Line 11assembly, the department may expend money from the account for the following purposes:
Page 17, Line 12(A) Awarding local food purchasing grants pursuant to sections 22-82.9-205 and 22-82.9-302;
Page 17, Line 13(B) Distributing money to a participating school food
Page 17, Line 14authority to increase wages or provide stipends for individuals
Page 17, Line 15whom the participating school food authority employs to
Page 17, Line 16directly prepare and serve food for school meals pursuant to section 22-82.9-206 (1);
Page 17, Line 17(C) Awarding local school food purchasing technical
Page 17, Line 18assistance and education grants pursuant to sections 22-82.9-207 and 22-82.9-303; and
Page 17, Line 19(D) The direct and indirect costs of administering the
Page 17, Line 20programs described in this subsection (3)(a.5), so long as these
Page 17, Line 21costs do not exceed one and one-half percent of the total
Page 18, Line 1amount the general assembly annually appropriates in the same
Page 18, Line 2fiscal year for the other purposes described in subsection (3)(a) of this section and this subsection (3)(a.5).
Page 18, Line 3(II) The department shall, as practicable, expend all of
Page 18, Line 4the estimated amount of money in the account for the purposes
Page 18, Line 5described in this subsection (3)(a.5) and in accordance with the
Page 18, Line 6distribution methods established in subsections (3)(c) through (3)(h) of this section.
Page 18, Line 7(b) Money in the
cashPage 18, Line 8described in subsections (3)(a)(II), (3)(a)(III), and (3)(a)(IV) of this
Page 18, Line 9section if the sum of the annual tax year revenue recorded in the
cashPage 18, Line 10fund and the balance in the
cashPage 18, Line 11subsection (4) of this section, is less than, or is anticipated to be less than,
Page 18, Line 12the annual expenditure anticipated to be required for the purposes described in subsections (3)(a)(I) and (3)(a)(V) of this section.
Page 18, Line 13(c) Notwithstanding subsection (3)(b) of this section, if the
Page 18, Line 14department expending money from the fund as follows would
Page 18, Line 15result in a reserve calculation amount equal to less than ten
Page 18, Line 16percent, then the department shall expend money from the account as follows:
Page 18, Line 17(I) Awarding local school food purchasing grants
Page 18, Line 18pursuant to section 22-82.9-302 in amounts determined by the
Page 18, Line 19department that, in combination with the expenditures from the
Page 18, Line 20account described in subsections (3)(c)(II) and (3)(c)(III) of this
Page 18, Line 21section, result in expending all of the estimated amount in the account;
Page 18, Line 22(II) Distributing the greater of three thousand dollars or
Page 19, Line 1an amount equal to six cents multiplied by the number of school
Page 19, Line 2lunches that qualified as eligible meals that the participating
Page 19, Line 3school food authority provided in the school year two school
Page 19, Line 4years prior to a participating school food authority to increase
Page 19, Line 5wages or provide stipends for individuals whom the participating
Page 19, Line 6school food authority employs to directly prepare and serve food for school meals pursuant to section 22-82.9-206 (1); and
Page 19, Line 7(III) Awarding two hundred fifty thousand dollars in
Page 19, Line 8local school food purchasing technical assistance and education grants pursuant to section 22-82.9-303.
Page 19, Line 9(d) If the department expending money from the fund as
Page 19, Line 10follows would result in a reserve calculation amount equal to
Page 19, Line 11or greater than ten percent and less than twenty-five percent,
Page 19, Line 12then the department shall expend money from the fund,
Page 19, Line 13including money in the account in accordance with subsection(3)(a.5)(II) of this section, as follows:
Page 19, Line 14(I) Awarding local food purchasing grants pursuant to
Page 19, Line 15section 22-82.9-205 in an amount equal to the greater of five
Page 19, Line 16thousand dollars or an amount, as determined by the
Page 19, Line 17department, equal to or greater than ten and equal to or less
Page 19, Line 18than twelve and one-half cents multiplied by the number of
Page 19, Line 19lunches that qualified as an eligible meal that the participating
Page 19, Line 20school food authority served to students in the school year two school years prior;
Page 19, Line 21(II) Distributing the greater of three thousand dollars or
Page 19, Line 22an amount equal to six cents multiplied by the number of school
Page 19, Line 23lunches that qualified as eligible meals that the participating
Page 20, Line 1school food authority provided in the school year two school
Page 20, Line 2years prior to a participating school food authority to increase
Page 20, Line 3wages or provide stipends for individuals whom the participating
Page 20, Line 4school food authority employs to directly prepare and serve food for school meals pursuant to section 22-82.9-206 (1); and
Page 20, Line 5(III) Awarding two million five hundred thousand dollars
Page 20, Line 6in local school food purchasing technical assistance and education grants pursuant to section 22-82.9-207.
Page 20, Line 7(e) If the department expending money from the fund as
Page 20, Line 8follows would result in a reserve calculation amount equal to
Page 20, Line 9or greater than twenty-five percent and less than forty
Page 20, Line 10percent, then the department shall expend money from the fund,
Page 20, Line 11including money in the account in accordance with subsection (3)(a.5)(II) of this section, as follows:
Page 20, Line 12(I) Awarding local food purchasing grants pursuant to
Page 20, Line 13section 22-82.9-205 in an amount equal to the greater of five
Page 20, Line 14thousand dollars or an amount, as determined by the
Page 20, Line 15department, equal to or greater than sixteen and less than or
Page 20, Line 16equal to eighteen and three-quarters cents multiplied by the
Page 20, Line 17number of lunches that qualified as an eligible meal that the
Page 20, Line 18participating school food authority served to students in the school year two school years prior;
Page 20, Line 19(II) Distributing the greater of three thousand dollars or
Page 20, Line 20an amount equal to nine cents multiplied by the number of
Page 20, Line 21school lunches that qualified as eligible meals that the
Page 20, Line 22participating school food authority provided in the school year
Page 20, Line 23two school years prior to a participating school food authority
Page 21, Line 1to increase wages or provide stipends for individuals whom the
Page 21, Line 2participating school food authority employs to directly prepare
Page 21, Line 3and serve food for school meals pursuant to section 22-82.9-206 (1); and
Page 21, Line 4(III) Awarding three million seven hundred fifty thousand
Page 21, Line 5dollars in local school food purchasing technical assistance and education grants pursuant to section 22-82.9-207.
Page 21, Line 6(f) If the department expending money from the fund as
Page 21, Line 7follows would result in a reserve calculation amount equal to
Page 21, Line 8or greater than forty percent and, for state fiscal years
Page 21, Line 9commencing on or after July 1, 2029, less than fifty percent, then
Page 21, Line 10the department shall expend money from the fund, including
Page 21, Line 11money in the account in accordance with subsection (3)(a.5)(II) of this section, as follows:
Page 21, Line 12(I) Awarding local food purchasing grants pursuant to
Page 21, Line 13section 22-82.9-205 in an amount equal to the greater of five
Page 21, Line 14thousand dollars or an amount equal to twenty-five cents
Page 21, Line 15multiplied by the number of lunches that qualified as an eligible
Page 21, Line 16meal that the participating school food authority served to students in the school year two school years prior;
Page 21, Line 17(II) Distributing the greater of three thousand dollars or
Page 21, Line 18an amount equal to twelve cents multiplied by the number of
Page 21, Line 19school lunches that qualified as eligible meals that the
Page 21, Line 20participating school food authority provided in the school year
Page 21, Line 21two school years prior to a participating school food authority
Page 21, Line 22to increase wages or provide stipends for individuals whom the
Page 21, Line 23participating school food authority employs to directly prepare
Page 22, Line 1and serve food for school meals pursuant to section 22-82.9-206 (1); and
Page 22, Line 2(III) Awarding five million dollars in local school food
Page 22, Line 3purchasing technical assistance and education grants pursuant to section 22-82.9-207.
Page 22, Line 4(g) For fiscal years commencing on or after July 1, 2029,
Page 22, Line 5if the department determines that doing so would result ina
Page 22, Line 6reserve calculation amount equal to fifty percent or more,
Page 22, Line 7then the department shall expend money from the fund,
Page 22, Line 8including money in the account in accordance with subsection
Page 22, Line 9(3)(a.5)(II) of this section, by increasing the amounts awarded
Page 22, Line 10and distributed from the fund to amounts greater than those described in subsection (3)(f) of this section.
Page 22, Line 11(h) (I) Notwithstanding subsections (3)(d) through (3)(f) of
Page 22, Line 12this section, the department shall not reduce from one state
Page 22, Line 13fiscal year to the next the amount multiplied by the number of
Page 22, Line 14lunches that qualify as eligible meals or the dollar amount
Page 22, Line 15alternative used to calculate the amount the department
Page 22, Line 16awards for the purposes described in subsection (3)(a)(II),
Page 22, Line 17(3)(a)(III), (3)(a.5)(I)(A), and (3)(a.5)(I)(B) of this section or the
Page 22, Line 18total amount the department awards for the purpose described
Page 22, Line 19in subsection (3)(a)(IV) and (3)(a.5)(I)(C) of this section. This
Page 22, Line 20subsection (3)(h)(I) does not apply in a fiscal year when the
Page 22, Line 21department expends money from the fund, including money in the account, pursuant to subsections (3)(c) and (3)(g) of this section.
Page 22, Line 22(II) Notwithstanding subsections (3)(c) and (3)(h)(I) of this
Page 22, Line 23section, if, over three fiscal years, the result of the reserve
Page 23, Line 1calculation for a subsection of this section (3) according to
Page 23, Line 2which the department expended money from the fund decreases
Page 23, Line 3by ten percentage points from the first to the third fiscal year,
Page 23, Line 4equals an amount equal to forty percent or less in both the
Page 23, Line 5second and third fiscal year, and decreases in both the second and third fiscal year, for the third fiscal year:
Page 23, Line 6(A) If the department would otherwise expend money from
Page 23, Line 7the fund in the amounts described in subsection (3)(f) of this
Page 23, Line 8section, the department shall instead expend money from the fund in the amounts described in subsection (3)(e) of this section;
Page 23, Line 9(B) If the department would otherwise expend money from
Page 23, Line 10the fund in the amounts described in subsection (3)(e) of this
Page 23, Line 11section, except for when doing so pursuant to this subsection
Page 23, Line 12(3)(h)(II), the department shall instead expend money from the
Page 23, Line 13fund in the amounts described in subsection (3)(d) of this section; and
Page 23, Line 14(C) If the department would otherwise expend money from
Page 23, Line 15the fund in the amounts described in subsection (3)(d) of this
Page 23, Line 16section, except for when doing so pursuant to this subsection
Page 23, Line 17(3)(h)(II), the department shall instead expend money from the fund in the amounts described in subsection (3)(c) of this section.
Page 23, Line 18(i) If legislative council's computations of the reserve
Page 23, Line 19calculation do not result in an amount that allows for the
Page 23, Line 20expenditure of money by the department in accordance with
Page 23, Line 21subsections (3)(c) to (3)(g) of this section, the department shall
Page 23, Line 22expend money in accordance with the subsection of this section
Page 23, Line 23that requires the highest maximum reserve calculation amount
Page 24, Line 1among the subsections of this section for which, when
Page 24, Line 2legislative council computes the reserve calculation for the
Page 24, Line 3relevant subsection, the reserve calculation amount is greater
Page 24, Line 4than the maximum permissible reserve calculation amount for the subsection.
Page 24, Line 5(4) (a) The department of revenue shall, on a monthly basis,
Page 24, Line 6record revenues and deposit money in the
cashPage 24, Line 7aligned with exempt revenues determined pursuant to subsection (4)(b) of this section.
Page 24, Line 8(b) The department of revenue shall, on a monthly basis, report
Page 24, Line 9the amount of healthy school meals for all program revenue identified
Page 24, Line 10from tax returns to the office of state planning and budgeting and the
Page 24, Line 11legislative council staff. The office of state planning and budgeting shall
Page 24, Line 12calculate the amount of healthy school meals for all program revenue both
Page 24, Line 13projected to be received and actually received by the department of
Page 24, Line 14revenue based on income tax return data and other relevant factors. The
Page 24, Line 15office of state planning and budgeting shall also identify, in collaboration
Page 24, Line 16with the department of revenue, the revenue to be recorded and deposited
Page 24, Line 17on a monthly basis by the department of revenue in the
cashPage 24, Line 18pursuant to subsection (4)(a) of this section, and the total revenue to be
Page 24, Line 19recorded and deposited by the department of revenue in the
cashPage 24, Line 20(4.5) (a) On July 1, 2026, and each July 1 thereafter, the
Page 24, Line 21state treasurer shall transfer an amount from the state
Page 24, Line 22education fund to the account equal to the amount reported by
Page 24, Line 23the office of state planning and budgeting pursuant to
Page 24, Line 24subsection (4.5)(b) of this section.
Page 25, Line 1(b) Before July 1, 2026, and before each July 1 thereafter,
Page 25, Line 2the office of state planning and budgeting shall, in
Page 25, Line 3collaboration with the department of revenue, prepare an
Page 25, Line 4estimate of the amount of state education fund healthy school
Page 25, Line 5meals for all revenue for the following fiscal year and report that estimate to the state treasurer.
Page 25, Line 6(c) (I) On July 1, 2026, in addition to the amount described
Page 25, Line 7in subsection (4.5)(a) of this section, the state treasurer shall
Page 25, Line 8transfer an amount from the state education fund to the fund
Page 25, Line 9equal to the amount reported by the office of state planning and budgeting pursuant to subsection (4.5)(c)(II) of this section.
Page 25, Line 10(II) Before July 1, 2026, the office of state planning and
Page 25, Line 11budgeting shall, in collaboration with the department of
Page 25, Line 12revenue, prepare an estimate of the amount of state education
Page 25, Line 13fund healthy school meals for all revenue for the immediately
Page 25, Line 14preceding fiscal year and report that estimate to the state treasurer.
Page 25, Line 15(d) The general assembly finds and declares that for
Page 25, Line 16purposes of section 17 of article IX of the state constitution,
Page 25, Line 17healthy school meals are an essential component to student
Page 25, Line 18learning. The programs described in subsection (3)(a.5) of this
Page 25, Line 19section are an important component of an accountable program
Page 25, Line 20to meet state academic standards, and may therefore receive
Page 25, Line 21money from the state education fund created in section 17 (4) of article IX of the state constitution.
Page 25, Line 22(5) If the department determines that there is an insufficient
Page 25, Line 23amount of money in the
cashPage 26, Line 1account, to provide for an expenditure authorized by the annual
Page 26, Line 2appropriation from the
cashPage 26, Line 3(3)(a)(I) of this section, the department may make the expenditure from the general fund.
Page 26, Line 4(7)
On July 1, 2024, the state treasurer shall transfer the balancePage 26, Line 5
from the healthy school meals for all program general fund exemptPage 26, Line 6
account defined in section 22-82.9-210 to the cash fund pursuant to section 22-82.9-210 (8).Page 26, Line 7SECTION 11. In Colorado Revised Statutes, 22-82.9-211,
Page 26, Line 8amend (3)(a)(IV), (3)(a)(V), and (3)(b); and add (3)(a)(VI) and (5.5) as follows:
Page 26, Line 922-82.9-211. Healthy school meals for all program cash fund
Page 26, Line 10- creation - uses - reporting requirements - definitions. (3) (a) Subject
Page 26, Line 11to annual appropriation by the general assembly, the department may expend money from the cash fund for the following purposes:
Page 26, Line 12(IV) Awarding local school food purchasing technical assistance and education grants pursuant to section 22-82.9-207;
andPage 26, Line 13(V) The direct and indirect costs of administering the programs
Page 26, Line 14described in this subsection (3)(a), so long as these costs do not exceed
Page 26, Line 15one and five-tenths percent of the total amount the general assembly
Page 26, Line 16annually appropriates in the same fiscal year for the other purposes described in this subsection (3)(a); and
Page 26, Line 17(VI) Providing reimbursements pursuant to the local
Page 26, Line 18school food purchasing program created in section 22-82.9-302
Page 26, Line 19and grant awards pursuant to the local school food purchasing
Page 26, Line 20technical assistance and education assistance grant program
Page 26, Line 21created in section 22-82.9-303.
Page 27, Line 1(b) Money in the cash fund shall not be used for the purposes
Page 27, Line 2described in subsections (3)(a)(II), (3)(a)(III), and (3)(a)(IV), of this
Page 27, Line 3section if the sum of the annual tax year revenue recorded in the cash
Page 27, Line 4fund and the balance in the cash fund, as calculated pursuant to
Page 27, Line 5subsection (4) of this section, is less than, or is anticipated to be less than,
Page 27, Line 6the annual expenditure anticipated to be required for the purposes
Page 27, Line 7described in subsections (3)(a)(I),
andPage 27, Line 8(5.5) The department shall, subject to annual
Page 27, Line 9appropriation, annually expend one million dollars from the
Page 27, Line 10cash fund for the purpose described in subsection (3)(a)(VI) of this section.
Page 27, Line 11SECTION 12. In Colorado Revised Statutes, 22-82.9-302, amend (2)(b)(I), (2)(b)(II)(D), and (2)(c) as follows:
Page 27, Line 1222-82.9-302. Local school food purchasing program - creation
Page 27, Line 13- rules. (2) (b) (I) The department shall select participating providers that
Page 27, Line 14served fewer than two million one hundred fifty thousand school lunches
Page 27, Line 15in the
2023-24Page 27, Line 16which the participating provider is applying for reimbursement
Page 27, Line 17pursuant to this section. The department shall create a form for
Page 27, Line 18participating providers to track and report the Colorado grown, raised, or processed products purchased.
Page 27, Line 19(II) The department shall give preference to applicants that:
Page 27, Line 20(D) Served fewer than one million two hundred fifty thousand
Page 27, Line 21school lunches in the
2023-24countPage 27, Line 22school year for which the participating provider is applying for
Page 27, Line 23reimbursement pursuant to this section; and
Page 28, Line 1(c) On or before August 1 of the year following the participating
Page 28, Line 2provider's application, the participating provider shall track and report to
Page 28, Line 3the department for the school year in which it applied, and for the
Page 28, Line 4
2023-24Page 28, Line 5the participating provider is applying for reimbursement
Page 28, Line 6pursuant to this section, the total amount of Colorado grown, raised,
Page 28, Line 7or processed products it purchased for student meals and the total number of lunches that it provided to students.
Page 28, Line 8SECTION 13. In Colorado Revised Statutes, 22-82.9-302,
Page 28, Line 9amend (2)(b)(I), (2)(b)(II)(D), and (2)(c); and add (2)(b)(I.5) and (3.5) as follows:
Page 28, Line 1022-82.9-302. Local school food purchasing program - creation
Page 28, Line 11- rules. (2) (b) (I) The department shall select participating providers that
Page 28, Line 12served
fewer than two million one hundred fifty thousandPage 28, Line 13school lunches determined by the department pursuant to
Page 28, Line 14subsection (2)(b)(I.5) of this section in the
2023-24Page 28, Line 15years prior to the school year for which the participating
Page 28, Line 16provider is applying for reimbursement pursuant to this section.
Page 28, Line 17The department shall create a form for participating providers to track and report the Colorado grown, raised, or processed products purchased.
Page 28, Line 18(I.5) The department shall only select participating
Page 28, Line 19providers that served fewer than two million one hundred fifty
Page 28, Line 20thousand school lunches in the school year two years prior to
Page 28, Line 21the school year for which a participating provider is applying
Page 28, Line 22for reimbursement pursuant to this section, unless the
Page 28, Line 23department determines that it can award reimbursements to
Page 28, Line 24those participating providers of at least five cents for every
Page 29, Line 1school lunch that the participating provider prepared in the
Page 29, Line 2school year two years prior to the school year for which the
Page 29, Line 3participating provider is applying for reimbursement pursuant to
Page 29, Line 4this section or a minimum of one thousand dollars, whichever is
Page 29, Line 5greater, in which case the department may select any
Page 29, Line 6participating provider for reimbursement pursuant to this section.
Page 29, Line 7(II) The department shall give preference to applicants that:
Page 29, Line 8(D) Served fewer than one million two hundred fifty thousand
Page 29, Line 9school lunches in the
2023-24countPage 29, Line 10school year for which the participating provider is applying for reimbursement pursuant to this section; and
Page 29, Line 11(c) On or before August 1 of the year following the participating
Page 29, Line 12provider's application, the participating provider shall track and report to
Page 29, Line 13the department for the school year in which it applied, and for the
Page 29, Line 14
2023-24Page 29, Line 15the participating provider is applying for reimbursement
Page 29, Line 16pursuant to this section, the total amount of Colorado grown, raised,
Page 29, Line 17or processed products it purchased for student meals and the total number of lunches that it provided to students.
Page 29, Line 18(3.5) During each October after October 2024 in which the
Page 29, Line 19department reimburses providers participating in the purchasing
Page 29, Line 20program, the department shall reimburse participating
Page 29, Line 21providers in an amount established pursuant to section22-82.9-211 (3)(c)(I).
Page 29, Line 22SECTION 14. In Colorado Revised Statutes, 22-82.9-304,
Page 29, Line 23amend (1) introductory portion as follows:
Page 30, Line 122-82.9-304. Evaluation - report. (1) On or before December 1,
Page 30, Line 22025, and each December 1 thereafter, the department shall submit
Page 30, Line 3a report to the education committees of the house of representatives and
Page 30, Line 4the senate, the house of representatives agriculture, water, and natural
Page 30, Line 5resources committee, the senate agriculture and natural resources
Page 30, Line 6committee, or their successor committees, on the effect of the purchasing
Page 30, Line 7program on the
amountPage 30, Line 8SECTION 15. In Colorado Revised Statutes, repeal 22-82.9-306 as follows:
Page 30, Line 922-82.9-306. Repeal of part.
This part 3 is repealed, effective July 1, 2026.Page 30, Line 10SECTION 16. In Colorado Revised Statutes, 39-22-104, amend
Page 30, Line 11(3)(p.5)(I) introductory portion and (3)(p.5)(II); and add (3)(p.5)(III) and (3)(p.7) as follows:
Page 30, Line 1239-22-104. Income tax imposed on individuals, estates, and
Page 30, Line 13trusts - single rate - report - tax preference performance statement
Page 30, Line 14- legislative declaration - definitions - repeal. (3) There shall be added to the federal taxable income:
Page 30, Line 15(p.5) (I) For income tax years commencing on or after January 1,
Page 30, Line 162023, but before January 1, 2026, for taxpayers who claim itemized
Page 30, Line 17deductions as defined in section 63 (d) of the internal revenue code or the
Page 30, Line 18standard deduction as defined in section 63 (c) of the internal revenue
Page 30, Line 19code and who have federal adjusted gross income in the income tax year equal to or exceeding three hundred thousand dollars:
Page 30, Line 20(II) For the 2023-24 state fiscal year and state fiscal years
Page 30, Line 21thereafter, the general assembly shall annually appropriate an amount at
Page 31, Line 1least equal to the amount of revenue generated by the addition to federal
Page 31, Line 2taxable income described in subsection (3)(p.5)(I) of this section,
Page 31, Line 3calculated without regard to any temporary rate reduction pursuant to
Page 31, Line 4section 39-22-627,
but not more than the amount required, to fully fundPage 31, Line 5
the direct and indirect costs of implementing the healthy school meals forPage 31, Line 6
all program as provided in section 22-82.9-209. The provisions ofPage 31, Line 7healthy school meals for all program cash fund created in
Page 31, Line 8section 22-82.9-211. Subsection (3)(p.5)(I) of this section
constitutePage 31, Line 9constitutes a voter-approved revenue change, approved by the voters
Page 31, Line 10at the statewide election in November of 2022, and the revenue generated
Page 31, Line 11by this voter-approved revenue change may be collected, retained,
Page 31, Line 12appropriated, and spent without subsequent voter approval,
Page 31, Line 13notwithstanding any other limits in the state constitution or law. The
Page 31, Line 14addition to federal taxable income described in subsection (3)(p.5)(I) of
Page 31, Line 15this section does not apply for an income tax year that commences after
Page 31, Line 16the healthy school meals for all program, or any successor program, is
Page 31, Line 17repealed. Upon repeal of the healthy school meals for all program, or any
Page 31, Line 18successor program, the commissioner of education shall promptly notify the executive director in writing that the program is repealed.
Page 31, Line 19(III) This subsection (3)(p.5) is repealed, effective December 31, 2028.
Page 31, Line 20(p.7) (I) For income tax years commencing on or after
Page 31, Line 21January 1, 2026, for taxpayers who claim itemized deductions as
Page 31, Line 22defined in section 63 (d) of the internal revenue code or the
Page 31, Line 23standard deduction as defined in section 63 (c) of the internal
Page 31, Line 24revenue code and who have a federal adjusted gross income in
Page 31, Line 25the income tax year equal to or exceeding three hundred thousand dollars:
Page 32, Line 1(A) For a taxpayer who files a single return, the amount
Page 32, Line 2by which the itemized deductions deducted from gross income
Page 32, Line 3under section 63 (a) of the internal revenue code exceed, or the
Page 32, Line 4standard deduction deducted from gross income under section
Page 32, Line 563 (c) of the internal revenue code exceeds one thousand dollars; and
Page 32, Line 6(B) For taxpayers who file a joint return, the amount by
Page 32, Line 7which the itemized deductions deducted from gross income under
Page 32, Line 8section 63 (a) of the internal revenue code exceed, or the
Page 32, Line 9standard deduction deducted from gross income under section
Page 32, Line 1063 (c) of the internal revenue code exceeds two thousand dollars.
Page 32, Line 11(II) In addition to the funding appropriated in subsection
Page 32, Line 12(3)(p.5) of this section, for the 2026-27 state fiscal year and
Page 32, Line 13every state fiscal year thereafter, the general assembly shall
Page 32, Line 14annually appropriate an amount at least equal to the amount
Page 32, Line 15of revenue generated by the addition to federal taxable income
Page 32, Line 16described in this subsection (3)(p.7) to the healthy school meals
Page 32, Line 17for all program cash fund created in section 22-82.9-211. The
Page 32, Line 18provisions of this subsection (3)(p.7) constitute a voter-approved
Page 32, Line 19revenue change, approved by the voters at the statewide
Page 32, Line 20election in November 2025, and the revenue generated by this
Page 32, Line 21voter-approved revenue change may be collected, retained,
Page 32, Line 22appropriated, and spent without subsequent voter approval,
Page 32, Line 23notwithstanding any other limits in the state constitution or
Page 32, Line 24law. The addition to federal taxable income described in this
Page 33, Line 1subsection (3)(p.7) does not apply for an income tax year that
Page 33, Line 2commences after the healthy school meals for all program, or
Page 33, Line 3any successor program, is repealed. Upon repeal of the healthy
Page 33, Line 4school meals for all program, or any successor program, the
Page 33, Line 5commissioner of education shall promptly notify the executive director in writing that the program is repealed.
Page 33, Line 6SECTION 17. In Colorado Revised Statutes, 39-22-104, amend
Page 33, Line 7(3)(p.5)(I) introductory portion and (3)(p.5)(II); and add (3)(p.5)(I.5) as follows:
Page 33, Line 839-22-104. Income tax imposed on individuals, estates, and
Page 33, Line 9trusts - single rate - report - tax preference performance statement
Page 33, Line 10- legislative declaration - definitions - repeal. (3) There shall be added to the federal taxable income:
Page 33, Line 11(p.5) (I) For income tax years commencing on or after January 1,
Page 33, Line 122023, but before January 1, 2026, for taxpayers who claim itemized
Page 33, Line 13deductions as defined in section 63 (d) of the internal revenue code or the
Page 33, Line 14standard deduction as defined in section 63 (c) of the internal revenue
Page 33, Line 15code and who have federal adjusted gross income in the income tax year equal to or exceeding three hundred thousand dollars:
Page 33, Line 16(I.5) For income tax years commencing on or after
Page 33, Line 17January 1, 2026, for taxpayers who claim itemized deductions as
Page 33, Line 18defined in section 63 (d) of the internal revenue code or the
Page 33, Line 19standard deduction as defined in section 63 (c) of the internal
Page 33, Line 20revenue code and who have a federal adjusted gross income in
Page 33, Line 21the income tax year equal to or exceeding three hundred thousand dollars:
Page 33, Line 22(A) For a taxpayer who files a single return, the amount
Page 34, Line 1by which the itemized deductions deducted from gross income
Page 34, Line 2under section 63 (a) of the internal revenue code exceed, or the
Page 34, Line 3standard deduction deducted from gross income under section
Page 34, Line 463 (c) of the internal revenue code exceeds, an amount that is
Page 34, Line 5greater than twelve thousand dollars, is three-quarters of the
Page 34, Line 6amount described in subsection (3)(p.5)(I.5)(B) of this section, and
Page 34, Line 7that the department of revenue determines that, in combination
Page 34, Line 8with the amount described in subsection (3)(p.5)(I.5)(B) of this
Page 34, Line 9section, had it been used instead of the addition to federal
Page 34, Line 10taxable income required by subsection (3)(p.5)(I) of this section,
Page 34, Line 11would have reduced the amount of additional state income tax
Page 34, Line 12revenue for the 2023-24 state fiscal year generated by that
Page 34, Line 13addition to one hundred million seven hundred twenty-seven thousand eight hundred twenty dollars; and
Page 34, Line 14(B) For taxpayers who file a joint return, the amount by
Page 34, Line 15which the itemized deductions deducted from gross income under
Page 34, Line 16section 63 (a) of the internal revenue code exceed, or the
Page 34, Line 17standard deduction deducted from gross income under section
Page 34, Line 1863 (c) of the internal revenue code exceeds, an amount that is
Page 34, Line 19greater than sixteen thousand dollars, is one-third greater
Page 34, Line 20than the amount described in subsection (3)(p.5)(I.5)(A) of this
Page 34, Line 21section, and that the department of revenue determines that, in
Page 34, Line 22combination with the amount described in subsection
Page 34, Line 23(3)(p.5)(I.5)(A) of this section, had it been used instead of the
Page 34, Line 24addition to federal taxable income required by subsection
Page 34, Line 25(3)(p.5)(I) of this section, would have reduced the amount of
Page 34, Line 26additional state income tax revenue for the 2023-24 state fiscal
Page 35, Line 1year generated by that addition to one hundred million seven hundred twenty-seven thousand eight hundred twenty dollars.
Page 35, Line 2(II) For the 2023-24 state fiscal year and state fiscal years
Page 35, Line 3thereafter, the general assembly shall annually appropriate an amount at
Page 35, Line 4least equal to the amount of revenue generated by the addition to federal
Page 35, Line 5taxable income described in
subsection (3)(p.5)(I)Page 35, Line 6(3)(p.5)(I) and (3)(p.5)(I.5) of this section, calculated without regard to
Page 35, Line 7any temporary rate reduction pursuant to section 39-22-627, but not more
Page 35, Line 8than the amount required, to fully fund the direct and indirect costs of
Page 35, Line 9implementing the healthy school meals for all program as provided in
Page 35, Line 10section 22-82.9-209.
The provisions of subsection (3)(p.5)(I)Page 35, Line 11Subsections (3)(p.5)(I) and (3)(p.5)(I.5) of this section constitute a
Page 35, Line 12voter-approved revenue change, approved by the voters at the statewide
Page 35, Line 13election in November of 2022, and the revenue generated by this
Page 35, Line 14voter-approved revenue change may be collected, retained, appropriated,
Page 35, Line 15and spent without subsequent voter approval, notwithstanding any other
Page 35, Line 16limits in the state constitution or law. The addition to federal taxable
Page 35, Line 17income described in
subsection (3)(p.5)(I)Page 35, Line 18(3)(p.5)(I.5) of this section does not apply for an income tax year that
Page 35, Line 19commences after the healthy school meals for all program, or any
Page 35, Line 20successor program, is repealed. Upon repeal of the healthy school meals
Page 35, Line 21for all program, or any successor program, the commissioner of education
Page 35, Line 22shall promptly notify the executive director in writing that the program is repealed.
Page 35, Line 23SECTION 18. Effective date - applicability. (1) Sections 11
Page 35, Line 24and 12 of this act take effect only if the ballot issue described in section
Page 35, Line 2522-82.9-212 is approved by the people at the next statewide election and
Page 36, Line 1the ballot issue described in section 22-82.9-213 is rejected by the people
Page 36, Line 2at the next statewide election, in which case sections 11 and 12 take effect on the date of the official declaration of the vote thereon by the governor.
Page 36, Line 3(2) Section 17 of this act takes effect only if the ballot issue
Page 36, Line 4described in section 22-82.9-212 and the ballot issue described in section
Page 36, Line 522-82.9-213 are rejected by the people at the next statewide election, in
Page 36, Line 6which case section 17 of this act takes effect on the date of the official declaration of the vote thereon by the governor.
Page 36, Line 7(3) Sections 14 and 15 of this act take effect only if one or both
Page 36, Line 8of the ballot issue described in section 22-82.9-212 and the ballot issue
Page 36, Line 9described in section 22-82.9-213 are approved by the people at the next
Page 36, Line 10statewide election, in which case sections 14 and 15 of this act take effect on the date of the official declaration of the vote thereon by the governor.
Page 36, Line 11(4) Sections 4, 5, 6, 7, 8, 9, 10, 13, and 16 of this act take effect
Page 36, Line 12only if the ballot issue described in section 22-82.9-213 is approved by
Page 36, Line 13the people at the next statewide election, in which case sections 4, 5, 6,
Page 36, Line 147, 8, 9, 10, 13, and 16 take effect on the date of the official declaration of the vote thereon by the governor.
Page 36, Line 15(5) Sections 1, 2, 3, 18, and 19 of this act take effect upon passage.
Page 36, Line 16SECTION 19. Safety clause. The general assembly finds,
Page 36, Line 17determines, and declares that this act is necessary for the immediate
Page 36, Line 18preservation of the public peace, health, or safety or for appropriations for
Page 36, Line 19the support and maintenance of the departments of the state and state institutions.