Senate Committee of Reference Report

Committee on Finance

All text that will be removed from the bill will be indicated by strikethrough as follows:

This is text that is removed from law.

Text that is added to a bill will be indicated by either all capitals or bold & italic as follows:

  • This all capitals text would be added to law.
  • This is bold & italic text that would be added to law.

April 30, 2026

After consideration on the merits, the Committee recommends the following:

SB26-180     be amended as follows, and as so amended, be referred to the Committee on Appropriations with favorable recommendation:

Page 1, Line 1Amend printed bill, page 6, line 22, strike "seven" and substitute "nine".

Page 1, Line 2Page 6, strike line 27.

Page 1, Line 3Page 7, strike lines 1 through 13 and substitute:

Page 1, Line 4"(III)  An individual who has professional experience in

Page 1, Line 5managing federal, state, or local government money or

Page 1, Line 6managing the money of an institution of higher education or

Page 1, Line 7other endowment fund, appointed by the governor with the

Page 1, Line 8consent of the senate;

Page 1, Line 9(IV)  An individual who has professional experience in

Page 1, Line 10investment consulting or investment management, appointed by

Page 1, Line 11the governor with the consent of the senate;

Page 1, Line 12(V)  An individual who is a certified public accountant or

Page 1, Line 13who has professional experience in actuarial and risk

Page 1, Line 14management, appointed by the governor with the consent of the

Page 1, Line 15senate;

Page 1, Line 16(VI)  A representative of an eligible entity who holds a

Page 1, Line 17professional financial role, appointed by the governor;

Page 1, Line 18(VII)  The director of a county department of human or

Page 1, Line 19social services, appointed by the governor from a list of

Page 1, Line 20nominees provided by the Colorado human services directors

Page 1, Line 21association to the governor;

Page 1, Line 22(VIII)  An individual employed in the child care field,

Page 1, Line 23appointed by the speaker of the house of representatives; and

Page 1, Line 24(IX)  An individual working with a child care advocacy

Page 1, Line 25organization, appointed by the minority leader of the senate.".

Page 1, Line 26

Page 2, Line 1Page 7, strike lines 16 and 17 and substitute "pursuant to subsections

Page 2, Line 2(2)(a)(III), (2)(a)(VII), (2)(a)(IX), and".

Page 2, Line 3Page 7, after line 24 insert:

Page 2, Line 4"(III)  The appointments made to the board pursuant to

Page 2, Line 5sections (2)(a)(III) to (2)(a)(V) must be made with the consent of

Page 2, Line 6the senate. An appointment made while the senate is not in

Page 2, Line 7session is a temporary appointment, and the appointee serves on

Page 2, Line 8a temporary basis until the senate is in session and is able to

Page 2, Line 9confirm the appointment.".

Page 2, Line 10Page 9, line 20, strike "subsection (2)(a)(V)" and substitute

Page 2, Line 11"subsection (2)(a)(VIII)".

Page 2, Line 12Page 15, lines 20 through 22, strike "chair of the board, who is the

Page 2, Line 13state treasurer or the state treasurer's designee," and substitute

Page 2, Line 14"board".

Page 2, Line 15Page 15, after line 25 insert:

Page 2, Line 16"(a)  The majority of eligible electors voting on the

Page 2, Line 17question at a statewide general election, if the eligible entity

Page 2, Line 18is an enterprise that was created by an initiative, ballot issue,

Page 2, Line 19or referred measure;".

Page 2, Line 20Reletter succeeding paragraphs accordingly.

Page 2, Line 21Page 16, line 10, strike "assistance." and substitute "assistance -

Page 2, Line 22report.".

Page 2, Line 23Page 16, line 14, after "entities." add "Earnings include net changes

Page 2, Line 24in the asset value of securities, whether realized or not.".

Page 2, Line 25Page 16, lines 22 and 23, strike "earnings from the authority's

Page 2, Line 26investment of money" and substitute "amount of money that the

Page 2, Line 27authority actively invests".

Page 2, Line 28Page 16, line 27, strike "board;" and substitute "board, except that

Page 2, Line 29the authority shall not use the reserve for quarterly

Page 2, Line 30disbursements pursuant to subsection (1) of this section unless

Page 2, Line 31the quarterly earnings from the authority's investment of

Page 2, Line 32money on behalf of eligible entities is less than the book yield

Page 2, Line 33for the state treasurer's pooled funds;".

Page 3, Line 1Page 17, line 3, strike "coordination" and substitute "agreement".

Page 3, Line 2Page 17, after line 13 insert:

Page 3, Line 3"(c)  On or before each February 1, beginning in 2028, each

Page 3, Line 4county that receives a disbursement from the authority shall

Page 3, Line 5report to the authority, the child care assistance program

Page 3, Line 6allocation committee, and the department of early childhood

Page 3, Line 7the following information on the disbursements received from

Page 3, Line 8the authority pursuant to this section, based on the previous

Page 3, Line 9calendar year:

Page 3, Line 10(I)  The total amount of disbursements received;

Page 3, Line 11(II)  The total amount of expenditures made with

Page 3, Line 12disbursements received and the total amount expended on

Page 3, Line 13administrative costs, aggregated by program type;

Page 3, Line 14(III)  The total number of families served by expenditures

Page 3, Line 15made with disbursements received, aggregated by program type;

Page 3, Line 16and

Page 3, Line 17(IV)  How the expenditures made with disbursements

Page 3, Line 18received were monitored in accordance with the requirements

Page 3, Line 19of this section and in accordance with each program type's

Page 3, Line 20relevant monitoring laws, regulations, and procedures.".

Page 3, Line 21Page 17, before line 14 insert:

Page 3, Line 22"(4) (a)  The authority shall retain as a reserve pursuant

Page 3, Line 23to subsection (2)(b) of this section an amount equal to or

Page 3, Line 24greater than five percent of the total amount of money that the

Page 3, Line 25authority actively invests on behalf of eligible entities.

Page 3, Line 26(b)  To establish and maintain the reserve, the authority

Page 3, Line 27shall retain the following amounts that would otherwise have

Page 3, Line 28been disbursed to counties for child care assistance pursuant to

Page 3, Line 29subsections (2)(c) and (3) of this section:

Page 3, Line 30(I)  In its first year of operation, up to one hundred percent

Page 3, Line 31of the amount that would otherwise have been disbursed to

Page 3, Line 32counties for child care assistance;

Page 3, Line 33(II)  In its second year of operation, up to seventy-five

Page 3, Line 34percent of the amount that would otherwise have been

Page 3, Line 35disbursed to counties for child care assistance;

Page 3, Line 36(III)  In its third year of operation, up to fifty percent of

Page 3, Line 37the amount that would otherwise have been disbursed to

Page 3, Line 38counties for child care assistance;

Page 3, Line 39(IV)  In its fourth year of operation and any year

Page 3, Line 40thereafter, the amount necessary to maintain a reserve equal

Page 4, Line 1to or greater than the amount required by subsection (4)(a) of

Page 4, Line 2this section.".

Page 4, Line 3Page 17, lines 22 and 23, strike "fee revenue generated pursuant to

Page 4, Line 4section 24-36-120." and substitute "the cash fund created in section

Page 4, Line 524-22-115.".

Page 4, Line 6Page 18, line 6, strike "year." and substitute "year, including

Page 4, Line 7amalgamated data received from counties pursuant to section

Page 4, Line 824-118-107 (3)(c).".

Page 4, Line 9Strike "income" and substitute "earnings" on: Page 14, line 3; and Page

Page 4, Line 1018, line 26.