Senate Bill 25-107

NOTE: The governor signed this measure on 2/27/2025.

BY SENATOR(S) Bridges, Amabile, Kirkmeyer;

also REPRESENTATIVE(S) Bird, Sirota, Taggart, Clifford, Duran, Lindstedt, McCluskie.

Concerning a supplemental appropriation to the department of revenue.

Be it enacted by the General Assembly of the State of Colorado:

SECTION 1. Appropriation to the department of revenue for the fiscal year beginning July 1, 2024. In Session Laws of Colorado 2024, section 2 of chapter 519, (HB 24-1430), amend Part XX as follows:

Section 2. Appropriation.

Part XX

DEPARTMENT OF REVENUE

(1) EXECUTIVE DIRECTOR'S OFFICE

(A) Administration and Support

Agency Name or Title	Item & Subtotal	General Fund	Cash Funds	Reappropriated Funds
Personal Services	19,699,789	7,972,362	3,350,316^a	8,377,111^b
	(211.2 FTE)
Health, Life, and Dental	23,127,476	10,792,094	12,194,805^a	140,577^b
Short-term Disability	184,224	86,768	96,476^a	980^b
Paid Family and Medical Leave Insurance	552,672	260,305	289,428^a	2,939^b
Unfunded Liability Amortization Equalization Disbursement Payments	12,281,590	5,784,562	6,431,726^a	65,302^b
Salary Survey	4,371,299	2,057,564	2,290,436^a	23,299^b
Step Pay	3,417,466	1,702,775	1,697,403^a	17,288^b
PERA Direct Distribution	2,403,687	1,132,123	1,258,783^a	12,781^b
Shift Differential	139,234		139,234^a
Workers' Compensation	530,460	202,310	328,150^a
Operating Expenses	3,595,152	2,306,461	1,260,791^a	27,900^b
Postage	304,708	158,854	145,854^a
Legal Services	5,083,471	2,683,191	2,400,280^a
Administrative Law Judge Services	1,565		1,565^a
Payment to Risk Management and Property Funds	560,631	213,162	347,469^a
Vehicle Lease Payments	939,111	131,717	807,394^a
Leased Space	7,078,845	909,738	6,169,107^a
Capitol Complex Leased Space	961,905	402,284	559,621^a
Payments to OIT	~~22,016,901~~	11,476,686	~~10,540,215~~^a
	21,431,378		9,954,692^a
Digital Trunk Radio Payments	138,492	138,492
CORE Operations	266,618	101,714	164,904^a
Utilities	83,703		83,703^a
	~~107,738,999~~
	107,153,476

^aOf these amounts, it is estimated that $878,754 shall be from the Highway Users Tax Fund created in Section 43-4-201 (1)(a), C.R.S., and appropriated pursuant to Section 43-4-201 (3)(a)(V), C.R.S., $408,612 shall be from the Marijuana Cash Fund created in Section 44-10-801 (1)(a), C.R.S., C.R.S., $65,046 shall be from the Electronic Transactions Fund created in Section 42-1-234(4)(a), $1,987 shall be from the Donate to a Colorado Nonprofit Fund created in Section 39-22-5104 (1), C.R.S., $1,600 from the Feeding Colorado Fund created in Section 39-22-5303 (1), C.R.S., and ~~$49,201,661~~ $48,616,138 shall be from various sources of cash funds.

^b Of these amounts, it is estimated that $6,821,534 shall be from departmental indirect cost recoveries or the Indirect Costs Excess Recovery Fund created in Section 24-75-1401 (2), C.R.S., and $1,863,931 shall be from statewide indirect cost recoveries or the Indirect Costs Excess Recovery Fund created in Section 24-75-1401 (2), C.R.S.

Agency Name or Title	Item & Subtotal	Cash Funds
(B) Hearings Division
Personal Services	3,501,207	3,501,207^a
	(33.3 FTE)
Operating Expenses	110,412	110,412^a
Indirect Cost Assessment	251,692	251,692^a
	3,863,311

^a Of these amounts, it is estimated that $615,866 shall be from the Highway Users Tax Fund created in Section 43-4-201 (1)(a), C.R.S., $246,228 shall be from the First Time Drunk Driving Offender Account in the Highway Users Tax Fund created in Section 42-2-132 (4)(b)(II)(A), and $3,001,217 shall be from various sources of cash funds.

Agency Name or Title	Item & Subtotal	Total	General Fund	General Fund Exempt	Cash Funds	Reappropriated Funds	Federal Funds
		~~111,602,310~~
		111,016,787

(2) TAXATION BUSINESS GROUP

(A) Administration

Agency Name or Title	Item & Subtotal	General Fund	Cash Funds
Personal Services	613,930	593,579	20,351^a
	(5.0 FTE)
Operating Expenses	12,543	12,543
Tax Administration IT System (GenTax) Support	8,977,497	8,128,657	848,840^b
IDS Print Production	6,031,318	5,984,539	46,779^c
	15,635,288

^aOf this amount, it is estimated that $18,720 shall be from the Marijuana Tax Cash Fund created in Section 39-28.8-501 (1), C.R.S., and $1,631 shall be from the Highway Users Tax Fund created in Section 43-4-201 (1)(a), C.R.S., and appropriated pursuant to Section 43-4-201 (3)(a)(V), C.R.S.

^b Of this amount, $10,000 shall be from the Marijuana Tax Cash Fund created in Section 39-28.8-501 (1), C.R.S., and $838,840 shall be from various sources of cash funds.

^c This amount shall be from the Colorado DRIVES Vehicle Services Account in the Highway Users Tax Fund created in Section 42-1-211 (2), C.R.S.

(B) Taxation Services

Agency Name or Title	Item & Subtotal	General Fund	Cash Funds	Reappropriated Funds	Federal Funds
Personal Services	34,732,189	32,495,093	1,983,011^a	254,085^b
	(418.9 FTE)
Operating Expenses	4,777,323	4,721,465	55,858^a
Joint Audit Program	131,244	131,244
Mineral Audit Program	918,132			66,000^c	852,132^d
					(10.2 FTE)
Document Management	4,957,923	4,950,333	7,590^e
	45,516,811

^a Of these amounts, $1,031,135 shall be from the Marijuana Tax Cash Fund created in Section 39-28.8-501 (1), C.R.S., $146,235 shall be from the Highway Users Tax Fund created in Section 43-4-201 (1)(a), C.R.S., and appropriated pursuant to Section 43-4-201 (3)(a)(V), C.R.S., $118,281 shall be from the Donate to a Colorado Nonprofit Fund created in Section 39-22-5104 (1), C.R.S., $92,571 shall be from the Private Letter Ruling Fund created in Section 24-35-103.5 (6), C.R.S., $85,863 shall be from the Tobacco Settlement Defense Account of the Tobacco Litigation Settlement Cash Fund created in Section 24-22-115 (2)(a), C.R.S., $51,853 shall be from Marijuana Cash Fund created in Section 44-10-801(1)(a), C.R.S., $32,031 shall be from the Tobacco Tax Enforcement Cash Fund created in Section 39-28-107 (1)(b), C.R.S., and appropriated pursuant to Section 43-4-201 (3)(a)(V), and $29,217 shall be from the Aviation Fund created in Section 43-10-109 (1), C.R.S. and approximately $451,683 shall be from various sources of cash funds. Expenditures from the Tobacco Settlement Defense Account of the Tobacco Litigation Settlement Cash Fund do not constitute fiscal year spending for the purpose of Section 20 of Article X of the State Constitution.

^b Of these amounts, it is estimated that $154,085 shall be from the Mineral Audit Program for programmatic indirect cost recoveries and $100,000 shall be transferred from the Hospital Community Benefit Program in the Department of Health Care Policy and Financing per HB23-1243.

^c Of this amount, $65,500 shall be transferred from the State Board of Land Commissioners in the Department of Natural Resources, pursuant to Section 36-1-145 (2)(b), C.R.S., and $500 shall be transferred from the Oil and Gas Conservation Commission in the Department of Natural Resources.

^d This amount is anticipated to include $690,227 for direct expenses and $161,905 for programmatic indirect cost recoveries and is included for informational purposes.

^e These amounts shall be from the Highway Users Tax Fund created in Section 43-4-201 (1)(a), C.R.S., and appropriated pursuant to Section 43-4-201 (3)(a)(V), C.R.S.

Agency Name or Title	Item & Subtotal	General Fund	Reappropriated Funds
(C) Tax Conferee
Personal Services	1,680,753	1,583,470	97,283^a
		(13.6 FTE)
Operating Expenses	60,905	60,905
	1,741,658

^a This amount shall be transferred from Governor - Lieutenant Governor - State Planning and Budgeting from the Economic Development Commission - General Economic Incentives and Marketing line item in Economic Development Programs and originated as user fees.

Agency Name or Title	Item & Subtotal	General Fund	Cash Funds
(D) Special Purpose
Cigarette Tax Rebate	6,092,171	6,092,171^a
Amendment 35 Distribution to Local Governments	873,102		873,102^b
Old Age Heat and Fuel and Property Tax Assistance	10,493,500	10,493,500^c
Commercial Vehicle Enterprise Sales Tax Refund	120,524		120,524^d
Retail Marijuana Sales Tax Distribution to Local Governments	25,720,418	25,720,418^e
	43,299,715

^a Pursuant to Section 39-22-623 (1)(a)(II)(B), C.R.S., this amount is included in the general appropriation bill for informational purposes and shall not be deemed to be an appropriation subject to the limitations of Section 24-75-201.1, C.R.S., or subject to the limitation on state fiscal year spending imposed by Section 20 of Article X of the State Constitution.

^b This amount shall be from the Tobacco Tax Cash Fund created in Section 24-22-117 (1)(a), C.R.S., which consists of revenues from additional state cigarette and tobacco taxes imposed pursuant to Section 21 of Article X of the State Constitution. This amount is thus not subject to the limitation on state fiscal year spending imposed by Section 20 of Article X of the State Constitution.

^c Pursuant to Section 39-31-102 (1)(a), C.R.S., this amount is included in the general appropriation bill for informational purposes and shall not be deemed to be an appropriation subject to the limitations of Section 24-75-201.1, C.R.S., or subject to the limitation on state fiscal year spending imposed by Section 20 of Article X of the State Constitution.

^d This amount shall be from the Commercial Vehicle Enterprise Tax Fund created in Section 42-1-225 (1), C.R.S.

^e Pursuant to Section 39-28.8-203 (1)(a)(V), C.R.S., this amount is included in the general appropriation bill for informational purposes and shall not be deemed to be an appropriation subject to the limitations of Section 24-75-201.1, C.R.S., or subject to the limitations on state fiscal year spending imposed by Section 20 of Article X of the State Constitution.

Agency Name or Title	Item & Subtotal	Total	General Fund	General Fund Exempt	Cash Funds	Reappropriated Funds	Federal Funds
		106,193,472

(3) DIVISION OF MOTOR VEHICLES

(A) Administration

Agency Name or Title	Item & Subtotal	General Fund	Cash Funds	Reappropriated Funds
Personal Services	3,679,920	647,247	2,980,887^a	51,786^b
	(40.6 FTE)
Operating Expenses	558,433	63,731	491,312^a	3,390^b
DRIVES Maintenance and Support	9,317,558	18,000	9,299,558^a
	13,555,911

^a These amounts shall be from various sources of cash funds.

^b These amounts shall be transferred from the Department of Corrections from the Offender ID Program in the Institutions Section.

(B) Driver Services

Agency Name or Title	Item & Subtotal	General Fund	Cash Funds	Reappropriated Funds
Personal Services	27,258,120	3,228,433	23,906,705^a	122,982^b
	(426.9 FTE)
Operating Expenses	2,534,299	414,260	2,109,869^a	10,170^b
Drivers License Documents	8,143,739	3,498	8,140,241^c
Ignition Interlock Program	728,379		728,379^d
			(6.9 FTE)
Indirect Cost Assessment	3,617,569		3,617,569^a
	42,282,106

^a Of these amounts, an estimated $15,808,901shall be from the Colorado DRIVES Vehicle Services Account in the Highway Users Tax Fund created in Section 42-1-211 (2), C.R.S., $14,192 shall be from the First Time Drunk Driving Offender Account in the Highway Users Tax Fund created in Section 42-2-132 (4)(b)(II)(A), C.R.S. , and an estimated $13,811,050 shall be from various sources of cash funds.

^bThese amounts shall be transferred from the Department of Corrections from the Offender ID Program in the Institutions Section.

^c This amount shall be from the Colorado DRIVES Vehicle Services Account in the Highway Users Tax Fund created in Section 42-1-211 (2), C.R.S.

^d This amount shall be from the First Time Drunk Driving Offender Account in the Highway Users Tax Fund created in Section 42-2-132 (4)(b)(II)(A), C.R.S.

(C) Vehicle Services

Agency Name or Title	Item & Subtotal	General Fund	Cash Funds
Personal Services	3,482,267	711,899	2,770,368^a
	(54.2 FTE)
Operating Expenses	394,712	28,587	366,125^a
License Plate Ordering	13,730,582	247,800	13,482,782^b
Motorist Insurance Identification Database Program	354,702		354,702^c
			(1.0 FTE)
Emissions Program	1,283,266		1,283,266^d
			(15.0 FTE)
Indirect Cost Assessment	546,204		546,204^a
	19,791,733

^a Of these amounts, an estimated $2,088,965 shall be from the Colorado DRIVES Vehicle Services Account in the Highway Users Tax Fund created in Section 42-1-211 (2), C.R.S., C.R.S.,$1,392,580 shall be from the Department of Revenue Subaccount in the AIR Account, a subaccount in the Highway Users Tax Fund created in Section 42-3-304 (18)(c), C.R.S. and $201,152 shall be from the Electronic Transactions Fund created in Section 42-1-234(4)(a).

^b This amount shall be from the License Plate Cash Fund created in Section 42-3-301 (1)(b), C.R.S.

^c This amount shall be from the Colorado DRIVES Vehicle Services Account in the Highway Users Tax Fund created in Section 42-1-211 (2), C.R.S.

^d This amount shall be from the Department of Revenue Subaccount in the AIR Account, a subaccount in the Highway Users Tax Fund created in Section 42-3-304 (18)(c), C.R.S.

(D) County Support Services

Agency Name or Title	Item & Subtotal	Cash Funds
Operating Expenses	2,356,535	2,356,535^a
County Office Asset Maintenance	511,430	511,430^a
County Office Improvements	36,000	36,000^a
	2,903,965

^a These amounts shall be from the Colorado DRIVES Vehicle Services Account in the Highway Users Tax Fund created in Section 42-1-211 (2), C.R.S.

Agency Name or Title	Item & Subtotal	Total	General Fund	General Fund Exempt	Cash Funds	Reappropriated Funds	Federal Funds
		78,533,715

(4) SPECIALIZED BUSINESS GROUP

(A) Administration

Agency Name or Title	Item & Subtotal	General Fund	Cash Funds	Reappropriated Funds
Personal Services	1,176,030	8,427	837,974^a	329,629^b
	(11.0 FTE)
Operating Expenses	13,934	111	8,885^a	4,938^b
	1,189,964

^a These amounts shall be from various sources of cash funds.

^b These amounts shall be from the Limited Gaming Fund created in Section 44-30-701 (1), C.R.S., and shall be transferred from the Limited Gaming Division in this department.

(B) Limited Gaming Division

Agency Name or Title	Item & Subtotal	Cash Funds
Personal Services	9,604,145	9,604,145^a
		(106.0 FTE)
Operating Expenses	1,129,997	1,129,997^a
Payments to Other State Agencies	4,066,253	4,066,253^b
Distribution to Gaming Cities and Counties	26,035,153	26,035,153^b
Responsible Gaming Grant Program	3,200,000	3,200,000^c
Indirect Cost Assessment	944,512	944,512^b
	44,980,060

^a Of these amounts, $8,978,954 shall be from the Limited Gaming Fund created in Section 44-30-701 (1), C.R.S., and is included for informational purposes pursuant to Section 9 (5)(b)(I) of Article XVIII of the State Constitution and Section 44-30-701 (1)(b)(I), C.R.S., that specify that the State Treasurer is authorized to pay all ongoing expenses of the Limited Gaming Commission related to the administration of Limited Gaming, and that such payments shall not be conditioned on any appropriation by the General Assembly, and $1,755,188 shall be from the Sports Betting Fund created in Section 44-30-1509 (1)(a), C.R.S., which is continuously appropriated pursuant to Section 44-30-1509 (1)(b), C.R.S., and is included for informational purposes only.

^b These amounts shall be from the Limited Gaming Fund created in Section 44-30-701 (1), C.R.S., and are included for informational purposes pursuant to Section 9 (5)(b)(I) of Article XVIII of the State Constitution and Section 44-30-701 (1)(b)(I), C.R.S., that specify that the State Treasurer is authorized to pay all ongoing expenses of the Limited Gaming Commission related to the administration of Limited Gaming, and that such payments shall not be conditioned on any appropriation by the General Assembly.

^c These amounts shall be from the Responsible Gaming Grant Program Cash Fund created in Section 44-30-1702 (8)(a), C.R.S.

(C) Liquor and Tobacco Enforcement Division

Agency Name or Title	Item & Subtotal	General Fund	Cash Funds
Personal Services	5,286,470	199,790	5,086,680^a
	(65.4 FTE)
Operating Expenses	539,856	6,965	532,891^a
Indirect Cost Assessment	506,368		506,368^a
	6,332,694

^a Of these amounts, $5,775,939 shall be from the Liquor Enforcement Division and State Licensing Authority Cash Fund created in Section 44-6-101, C.R.S., and $350,000 shall be from the Tobacco Education Programs Fund created in Section 24-22-117 (2)(c)(I), C.R.S., which consists of revenues from additional state cigarette and tobacco taxes imposed pursuant to Section 21 of Article X of the State Constitution and thus is not subject to the limitation on state fiscal year spending imposed by Article X, Section 20 of the State Constitution and pursuant to Section 21 (4) of Article X of the State Constitution.

(D) Division of Racing Events

Agency Name or Title	Item & Subtotal	Cash Funds
Personal Services	1,452,119	1,452,119^a
		(11.7 FTE)
Operating Expenses	505,026	505,026^a
Purses and Breeders Awards	1,400,000	1,400,000^b
Indirect Cost Assessment	84,897	84,897^a
	3,442,042

^a These amounts shall be from the Racing Cash Fund created in Section 44-32-205 (1), C.R.S.

^b This amount shall be from racing tax revenues deposited into the Horse Breeders' and Owners' Awards and Supplemental Purse Fund created in Section 44-32-705 (1), C.R.S.

(E) Auto Industry Division

Agency Name or Title	Item & Subtotal	Cash Funds
Personal Services	2,905,640	2,905,640^a
		(32.3 FTE)
Operating Expenses	325,446	325,446^a
Indirect Cost Assessment	287,347	287,347^a
	3,518,433

^a These amounts shall be from the Auto Dealers License Fund created in Section 44-20-133 (1), C.R.S.

(F) Marijuana Enforcement

Agency Name or Title	Item & Subtotal	General Fund	Cash Funds
Marijuana Enforcement	16,604,617		16,604,617^a
			(158.6 FTE)
Natural Medicine	1,408,955	1,408,955
			(15.5 FTE)
Indirect Cost Assessment	1,538,861		1,538,861^a
	19,552,433

^a Of these amounts, $14,643,478 shall be from the Marijuana Cash Fund created in Section 44-10-801 (1)(a), C.R.S. and $3,500,000 shall be from the Marijuana Tax Cash Fund created in Section 39-28.8-501 (1), C.R.S.

Agency Name or Title	Item & Subtotal	Total	General Fund	General Fund Exempt	Cash Funds	Reappropriated Funds	Federal Funds
		79,015,626

(5) STATE LOTTERY DIVISION

Agency Name or Title	Item & Subtotal	Total	Cash Funds
Personal Services	9,726,496		9,726,496^a
			(102.1 FTE)
Operating Expenses	1,540,533		1,540,533^a
Payments to Other State Agencies	239,410		239,410^a
Marketing and Communications	14,900,000		14,900,000^a
Multi-State Lottery Fees	177,433		177,433^a
Vendor Fees	37,549,578		37,549,578^a
Retailer Compensation	85,000,000		85,000,000^a
Indirect Cost Assessment	890,727		890,727^a
		150,024,177

^a These amounts shall be from the Lottery Fund created in Section 44-40-111 (1), C.R.S.

Agency Name or Title	Total	General Fund	Cash Funds	Reappropriated Funds	Federal Funds
TOTALS PART XX
(REVENUE)	~~$525,369,300~~	$156,468,782^a	~~$358,439,946~~^b	$9,608,440	$852,132^c
	$524,783,777		$357,854,423^b

^a Of this amount, $42,306,089 contains an (I) notation and is included as information for the purpose of complying with the limitation on state fiscal year spending imposed by Section 20 of Article X of the State Constitution. These amounts are continuously appropriated by a permanent statute, and shall not be deemed to be an appropriation subject to the limitations of Section 24-75-201.1, C.R.S.

^b Of this amount, $41,780,060 contains an (I) notation.

^c This amount contains an (I) notation.

SECTION 2. Appropriation to the department of revenue for the fiscal year beginning July 1, 2023. In Session Laws of Colorado 2023, section 2 of chapter 365, (HB 23-1017), add (2) as follows:

Section 2. Appropriation.

(2) Of the money appropriated in section (1)(c) not expended prior to July 1, 2023, $1,600,000 remains available for expenditure until the close of the 2024-25 state fiscal year for the same purpose.

SECTION 3. Safety clause. The general assembly finds, determines, and declares that this act is necessary for the immediate preservation of the public peace, health, or safety or for appropriations for the support and maintenance of the departments of the state and state institutions.

Signed By: James Rashad Coleman, Sr., President of the Senate

Signed By: Julie McCluskie, Speaker of the House of Representatives

Signed By: Esther van Mourik, Secretary of the Senate

Signed By: Vanessa Reilly, Chief Clerk of the House of Representatives

Signed By: Jared S. Polis, Governor of the State of Colorado