Senate Bill 25-317

NOTE: This bill has been prepared for the signatures of the appropriate legislative officers and the Governor. To determine whether the Governor has signed the bill or taken other action on it, please consult the legislative status sheet, the legislative history, or the Session Laws.

BY SENATOR(S) Kirkmeyer and Bridges, Amabile;

also REPRESENTATIVE(S) Bird and Taggart, Sirota.

Concerning the transfer of interest and income derived from the deposit and investment of money in certain cash funds into the general fund.

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

SECTION 1. Legislative declaration. The general assembly finds and declares that the transfers from cash funds to the general fund on June 30, 2025, in this Senate Bill 25-317 are meant to transfer an amount equal to the interest and investment income that accrued in those cash funds during the 2024-25 state fiscal year.

SECTION 2. In Colorado Revised Statutes, 2-2-1601, amend (1)(c); and add (1)(d) as follows:

2-2-1601. Legislative department cash fund - redistricting accounts - creation - definition - repeal. (1) (c) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest ~~earned on the investment of moneys~~and income derived from the deposit and investment of money in the legislative department cash fund ~~shall be credited~~ to the legislative department cash fund.

(II) Notwithstanding subsection (1)(c)(III) of this section, for state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the legislative department cash fund to the general fund.

(III) Any ~~moneys~~money credited to the legislative department cash fund and unexpended at the end of any given fiscal year shall remain in the fund and shall not revert to the general fund.

(d) (I) On June 30, 2025, the state treasurer shall transfer six hundred seventy-seven thousand eight hundred twenty-two dollars from the legislative department cash fund to the general fund.

(II) This subsection (1)(d) is repealed, effective July 1, 2026.

SECTION 3. In Colorado Revised Statutes, 8-44-112, amend (7)(a); and add (7)(a.5) as follows:

8-44-112. Surcharge on workers' compensation insurance premiums - workers' compensation cash fund - repeal. (7) (a) All ~~moneys~~money collected pursuant to this section shall be transmitted to the state treasurer, who shall credit the same to the workers' compensation cash fund, which fund is ~~hereby~~ created. The ~~moneys~~money in the workers' compensation cash fund ~~shall be~~is subject to annual appropriation by the general assembly for the direct and indirect costs of the administration of the "Workers' Compensation Act of Colorado", articles 40 to 47 of this title. Any interest earned on the investment or deposit of moneys in the workers' compensation cash fund shall remain in the fund and shall not revert to the general fund of the state at the end of any fiscal yeartitle 8.

(a.5) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the workers' compensation cash fund to the workers' compensation cash fund.

(II) For the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the workers' compensation cash fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer seven hundred thirty-three thousand one hundred forty-seven dollars from the workers' compensation cash fund to the general fund.

(B) This subsection (7)(a.5)(III) is repealed, effective July 1, 2026.

SECTION 4. In Colorado Revised Statutes, 8-46-101, amend (1)(b)(II) introductory portion; and add (1)(b)(III) as follows:

8-46-101. Subsequent injury fund - repeal. (1) (b) (II) The unrestricted year-end balance of the subsequent injury fund, created pursuant to ~~subparagraph (I) of this paragraph (b)~~subsection (1)(b)(I) of this section, for the 1991-92 fiscal year ~~shall constitute~~constitutes a reserve, except as described in subsection (1)(b)(III) of this section, as defined in section 24-77-102 (12), ~~C.R.S.~~ and, for purposes of section 24-77-103: ~~C.R.S.~~

(III) (A) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the subsequent injury fund to the subsequent injury fund.

(B) Notwithstanding any subsection of this section to the contrary, for the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the subsequent injury fund to the general fund.

(C) On June 30, 2025, the state treasurer shall transfer two hundred ninety-one thousand two hundred three dollars from the subsequent injury fund to the general fund. This subsection (1)(b)(III)(C) is repealed, effective July 1, 2026.

SECTION 5. In Colorado Revised Statutes, 8-46-102, amend (2)(g) as follows:

8-46-102. Funding for subsequent injury fund and major medical insurance fund. (2) (g) All moneys collected pursuant to this subsection (2) shall be transmitted to the state treasurer, as custodian, who shall credit the same to the subsequent injury fund and to the major medical insurance fund as determined by the director in accordance with subsection (3) of this section. ~~Any interest earned on the investment or deposit of moneys in said funds shall remain in the funds and shall not revert to the general fund of the state at the end of any fiscal year.~~

SECTION 6. In Colorado Revised Statutes, 8-46-202, amend (1)(b) introductory portion; and add (1)(b.5) as follows:

8-46-202. Major medical insurance fund - tax imposed - returns - repeal. (1) (b) The unrestricted year-end balance of the major medical insurance fund, created pursuant to ~~paragraph (a) of this subsection (1)~~subsection (1)(a) of this section, for the 1991-92 fiscal year ~~shall constitute~~constitutes a reserve, except as described in subsection (1)(b.5) of this section, as defined in section 24-77-102 (12), ~~C.R.S.~~ and, for purposes of section 24-77-103: ~~C.R.S.~~

(b.5) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the major medical insurance fund to the major medical insurance fund.

(II) Notwithstanding any subsection of this section to the contrary, for the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the major medical insurance fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer one million six hundred twenty-eight thousand two hundred sixty-five dollars from the major medical insurance fund to the general fund.

(B) This subsection (1)(b.5)(III) is repealed, effective July 1, 2026.

SECTION 7. In Colorado Revised Statutes, 8-83-504, amend (1) as follows:

8-83-504. Just transition cash fund - transfer from general fund - transfer from account - definition - repeal. (1) (a) The just transition cash fund is created in the state treasury. The fund consists of money credited to the fund in accordance with section 39-29-108 (2)(d) and any other money that the general assembly may appropriate or transfer to the fund. ~~The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.~~ Subject to annual appropriation by the general assembly, the office may expend money from the fund and the department may expend money from the coal transition workforce assistance program account of the fund created in section 8-83-504.5 (1) for purposes specified in this part 5, including paying for the office's direct and indirect costs in administering this part 5. Any unexpended and unencumbered money in the fund at the end of any fiscal year remains in the fund and shall not be credited or transferred to the general fund.

(b) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the just transition cash fund to the just transition cash fund.

(II) Notwithstanding subsection (1)(a) of this section, for state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the just transition cash fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer eight hundred thirty-one thousand six hundred forty-five dollars from the just transition cash fund to the general fund.

(B) This subsection (1)(b)(III) is repealed, effective July 1, 2026.

SECTION 8. In Colorado Revised Statutes, 18-19-103, amend (4)(a); and add (4)(d) as follows:

18-19-103. Source of revenues - allocation of money - correctional treatment cash fund - repeal. (4) (a) There is ~~hereby~~ created in the state treasury the correctional treatment cash fund, referred to in this ~~paragraph (a)~~subsection (4)(a) as the "fund", which consists of ~~moneys~~money appropriated pursuant to section 39-28.8-501, ~~C.R.S., moneys~~money received by the state treasurer pursuant to ~~paragraph (d) of subsection (3) of this section and subsection (3.5)~~subsections (3)(d) and (3.5) of this section, and, in addition, each year, the general assembly shall appropriate at least two million two hundred thousand dollars generated from estimated savings from the enactment of Senate Bill 03-318, enacted in 2003, to the fund. The ~~moneys~~money in the fund shall be used for the purposes described in ~~paragraph (c) of subsection (5)~~subsection (5)(c) of this section. ~~All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.~~ Any ~~moneys~~money not appropriated by the general assembly shall remain in the fund and shall not be transferred or revert to the general fund of the state at the end of any fiscal year.

(d) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the correctional treatment cash fund to the correctional treatment cash fund.

(II) Notwithstanding subsection (4)(a) of this section, for state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the correctional treatment cash fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer eight hundred five thousand three hundred ninety-three dollars from the correctional treatment cash fund to the general fund.

(B) This subsection (4)(d)(III) is repealed, effective July 1, 2026.

SECTION 9. In Colorado Revised Statutes, 24-30-2304, amend (3) as follows:

24-30-2304. Revolving fund - definition - repeal. (3) (a) ~~The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.~~ Any unexpended and unencumbered money remaining in the fund at the end of a fiscal year shall remain in the fund.

(b) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(II) Notwithstanding subsection (3)(a) of this section, for state fiscal years commencing on and after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer six thousand two hundred fourteen dollars from the fund to the general fund.

(B) This subsection (3)(b)(III) is repealed, effective July 1, 2026.

SECTION 10. In Colorado Revised Statutes, 24-32-721, amend (3)(a); and add (3)(d) as follows:

24-32-721. Colorado affordable housing construction grants and loans - housing development grant fund - creation - housing assistance for persons with behavioral, mental health, or substance use disorders - cash fund - appropriation - report to general assembly - rules - definitions - repeal. (3) (a) Except as otherwise provided in section 24-75-226 (4)(c)(II), any money in the fund not expended or encumbered from any appropriation at the end of any fiscal year ~~including interest and income earned on the investment or deposit of money in the fund,~~ remains in the fund and does not revert to the general fund or any other fund and remains available for expenditure by the division in subsequent fiscal years for the purposes specified in subsection (1.5) or (2) of this section without further appropriation.

(d) (I) The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(II) (A) On June 30, 2025, the state treasurer shall transfer two million eight hundred twenty-one thousand one hundred fifty-seven dollars from the fund to the general fund.

(B) This subsection (3)(d)(II) is repealed, effective July 1, 2026.

SECTION 11. In Colorado Revised Statutes, 24-32-3207, amend (4) as follows:

24-32-3207. Colorado heritage communities fund - creation - source of funds - repeal. (4) (a) Except as otherwise provided in section 24-75-226 (4)(c)(II) and subsection (4)(b) of this section, all money ~~including interest and income earned on the investment or deposit of money in the fund,~~ shall remain in the fund and shall not revert to the general fund of the state at the end of any fiscal year.

(b) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(II) Notwithstanding subsections (3) and (4)(a) of this section, for state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the Colorado heritage communities fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer one hundred five thousand three hundred six dollars from the Colorado heritage communities fund to the general fund.

(B) This subsection (4)(b)(III) is repealed, effective July 1, 2026.

SECTION 12. In Colorado Revised Statutes, 24-33-111, amend (2)(a)(I)(A); and add (2)(f) as follows:

24-33-111. Conservation of native species - fund created - repeal. (2) Species conservation trust fund - creation. (a) (I) (A) There is ~~hereby~~ created in the state treasury the species conservation trust fund, which is subject to annual authorization by the general assembly to carry out the purposes of this section. The fund consists of all money transferred by the treasurer as specified in subsection (2)(a)(I)(B) of this section and all money appropriated to the fund pursuant to section 39-29-109.3 (1)(g)(I). ~~All income derived from the deposit and investment of money in the fund is credited to the fund.~~ At the end of any fiscal year, all unexpended money in the fund remains in the fund and shall not be credited or transferred to the general fund or any other fund. To the maximum extent practical, only interest from the fund shall be expended for activities pursuant to this section.

(f) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the species conservation trust fund to the fund.

(II) Notwithstanding subsection (2)(a)(I)(A) of this section, for the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the species conservation trust fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer six hundred twenty-nine thousand one hundred forty-three dollars from the species conservation trust fund to the general fund.

(B) This subsection (2)(f)(III) is repealed, effective July 1, 2026.

SECTION 13. In Colorado Revised Statutes, 24-33-117, amend (2) as follows:

24-33-117. Wildfire mitigation capacity development fund - established - financing - legislative intent - repeal. (2) (a) (I) ~~The state treasurer shall credit all interest and income derived from the deposit and investment of money in the wildfire mitigation capacity development fund to the fund~~For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the wildfire mitigation capacity development fund to the fund.

(II) For the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the wildfire mitigation capacity development fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer forty-eight thousand five hundred seventy-one dollars from the wildfire mitigation capacity development fund to the general fund.

(B) This subsection (2)(a)(III) is repealed, effective July 1, 2026.

SECTION 14. In Colorado Revised Statutes, 24-33.5-527, amend (4)(b) as follows:

24-33.5-527. Multidisciplinary crime prevention and crisis intervention grant program - committee - fund - reports - repeal. (4) (b) (I) The state treasurer may invest any money in the fund not expended for the purpose of this section as provided by law. ~~The state treasurer shall credit all interest and income derived from the investment and deposit of money in the fund to the fund.~~ Any unexpended and unencumbered money remaining in the fund at the end of a fiscal year remains in the fund and is not credited or transferred to the general fund or another fund.

(II) (A) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the multidisciplinary crime prevention and crisis intervention grant fund to the multidisciplinary crime prevention and crisis intervention grant fund.

(B) Notwithstanding subsection (4)(a) of this section, for state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the multidisciplinary crime prevention and crisis intervention grant fund to the general fund.

(C) On June 30, 2025, the state treasurer shall transfer one hundred ninety-two thousand three hundred twenty-six dollars from the multidisciplinary crime prevention and crisis intervention grant fund to the general fund. this subsection (4)(b)(II)(C) is repealed, effective July 1, 2026.

SECTION 15. In Colorado Revised Statutes, 24-33.5-528, amend (4)(b); and add (4)(e) as follows:

24-33.5-528. Law enforcement workforce recruitment, retention, and tuition grant program - committee - fund - reports - repeal. (4) (b) The state treasurer may invest any money in the fund not expended for the purpose of this section as provided by law. ~~The state treasurer shall credit all interest and income derived from the investment and deposit of money in the fund to the fund.~~ Any unexpended and unencumbered money remaining in the fund at the end of a fiscal year remains in the fund and is not credited or transferred to the general fund or another fund.

(e) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(II) Notwithstanding subsection (4)(b) of this section, for state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer one hundred nineteen thousand nine hundred seventy-four dollars from the law enforcement workforce recruitment, retention, and tuition grant fund to the general fund.

(B) This subsection (4)(e)(III) is repealed, effective July 1, 2026.

SECTION 16. In Colorado Revised Statutes, 24-33.5-1228, amend (3)(a); and add (3)(a.5) as follows:

24-33.5-1228. Colorado firefighting air corps - creation - powers - aircraft acquisitions required - center of excellence - unmanned aircraft systems study and pilot program - Colorado firefighting air corps fund - creation - report - rules - repeal. (3) (a) The division shall administer the Colorado firefighting air corps fund, which fund is ~~hereby~~ created in the state treasury. The division may seek and accept gifts, grants, reimbursements, investments, bond revenues, sales proceeds, commissions for services, sponsorships, advertising fees, licensing fees, profits, or donations from private or public sources for the purposes of this section. The fund consists of money transferred in accordance with subsection (3)(c) of this section; all money that may be appropriated to the fund by the general assembly; and all private and public funds received through gifts, grants, reimbursements, investments, bond revenues, sales proceeds, commissions for services, sponsorships, advertising fees, licensing fees, profits, or donations that are transmitted to the state treasurer and credited to the fund. ~~All interest earned from the investment of money in the fund is credited to the fund.~~ The money in the fund is continuously appropriated for the purposes indicated in subsection (3)(c) of this section. Any money not expended at the end of the fiscal year remains in the fund.

(a.5) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the Colorado firefighting air corps fund to the Colorado firefighting air corps fund.

(II) Notwithstanding subsection (3)(a) of this section, for the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the Colorado firefighting air corps fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer four hundred sixty-six thousand nine hundred sixty dollars from the Colorado firefighting air corps fund to the general fund.

(B) This subsection (3)(a.5)(III) is repealed, effective July 1, 2026.

SECTION 17. In Colorado Revised Statutes, 24-38.5-102.4, amend (1)(a)(I); and add (5) as follows:

24-38.5-102.4. Energy fund - creation - use of fund - definitions - report - repeal. (1) (a) (I) The energy fund is created in the state treasury. The principal of the fund consists of money transferred to the fund from the general fund; money transferred to the fund at the end of the 2006-07 state fiscal year and at the end of each succeeding state fiscal year from money received by the Colorado energy office; money received pursuant to the federal "American Recovery and Reinvestment Act of 2009", Pub.L. 111-5, or any amendments thereto; money received pursuant to revenue contracts, court settlement funds, supplemental environmental program funds, or the repayment or return of funds from eligible public depositories; money transferred to the fund pursuant to sections 6-7.5-110 (2)(a), 25-5-1406 (3)(a), and 25-7-1507 (3)(a); money received as gifts, grants, and donations; and any other money received by the Colorado energy office. ~~Interest and income earned on the deposit and investment of money in the energy fund are credited to the fund.~~ Money in the fund at the end of any state fiscal year remains in the fund and may not be credited to the state general fund or any other fund. Money in the fund may not be transferred to the innovative energy fund created in section 24-38.5-102.5.

(5) (a) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the energy fund to the fund.

(b) Notwithstanding subsection (1)(a)(I) of this section, for the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the energy fund to the general fund.

(c) (I) On June 30, 2025, the state treasurer shall transfer four hundred sixty-six thousand eight hundred two dollars from the energy fund to the general fund.

(II) This subsection (5)(c) is repealed, effective July 1, 2026.

SECTION 18. In Colorado Revised Statutes, 24-38.5-102.5, amend (1)(a) as follows:

24-38.5-102.5. Innovative energy fund - creation - use of fund - definitions - repeal. (1) (a) (I) The innovative energy fund is ~~hereby~~ created in the state treasury. The principal of the fund consists of money transferred to the fund by the general assembly, money transferred at the end of each state fiscal year from money received by the Colorado energy office, or from revenue contracts, court settlement funds, supplemental program funds, repayment or return of funds from eligible public depositories, and gifts, grants, and donations, and any other money received by the Colorado energy office. ~~Interest and income earned on the deposit and investment of money in the innovative energy fund is credited to the fund.~~ Money in the fund at the end of any state fiscal year remains in the fund and may not be credited to the state general fund or any other fund. Money in the fund may not be transferred to the energy fund created in section 24-38.5-102.4.

(II) (A) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the innovative energy fund to the innovative energy fund.

(B) Notwithstanding subsection (1)(a)(I) of this section, for state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the innovative energy fund to the general fund.

(C) On June 30, 2025, the state treasurer shall transfer four thousand two hundred eighty-five dollars from the innovative energy fund to the general fund. This subsection (1)(a)(II)(C) is repealed, effective July 1, 2026.

SECTION 19. In Colorado Revised Statutes, 24-38.5-115, amend (7)(b) as follows:

24-38.5-115. Sustainable rebuilding program - fund - creation - policies - report - definitions - repeal. (7) (b) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(II) For state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer five hundred fifty-seven thousand nine hundred sixty-nine dollars from the fund to the general fund.

(B) This subsection (7)(b)(III) is repealed, effective July 1, 2026.

SECTION 20. In Colorado Revised Statutes, 24-38.5-116, amend (6)(b)(I); and add (6)(d) as follows:

24-38.5-116. Industrial and manufacturing operations clean air grant program - creation - eligibility - fund created - gifts, grants, or donations - transfer - legislative declaration - definitions - reporting - repeal. (6) Fund. (b) (I) Except as otherwise provided in subsection (6)(b)(II) of this section, the money in the fund is continuously appropriated to the office for the purposes set forth in this section. ~~The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.~~ Any unexpended and unencumbered money remaining in the fund at the end of a state fiscal year remains in the fund; except that the state treasurer shall transfer any money remaining in the fund at the end of the 2027-28 state fiscal year to the general fund.

(d) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(II) Notwithstanding subsection (6)(b)(I) of this section, for state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer seven hundred thirty-two thousand eight hundred fifty dollars from the fund to the general fund.

(B) This subsection (6)(d)(III) is repealed, effective July 1, 2026.

SECTION 21. In Colorado Revised Statutes, 24-38.5-117, amend (2) as follows:

24-38.5-117. Cannabis resource optimization cash fund - creation - gifts, grants, or donations - repeal. (2) (a) The money in the fund is continuously appropriated to the Colorado energy office for the purposes set forth in subsection (1) of this section. ~~The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.~~

(b) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer forty-two thousand three hundred eight dollars from the fund to the general fund.

(B) This subsection (2)(b)(III) is repealed, effective July 1, 2026.

SECTION 22. In Colorado Revised Statutes, 24-38.5-118, amend (7)(a)(II) as follows:

24-38.5-118. Geothermal energy grant program - creation - procedures - fund - report - definitions - legislative declaration - repeal. (7) Fund. (a) (II) (A) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(B) For state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the general fund.

(C) On June 30, 2025, the state treasurer shall transfer three hundred thirty-eight thousand two hundred two dollars from the fund to the general fund. This subsection (7)(a)(II)(C) is repealed, effective July 1, 2026.

SECTION 23. In Colorado Revised Statutes, 24-38.5-119, amend (7)(b); and add (7)(c) as follows:

24-38.5-119. Streamlined solar permitting and inspection grant program - creation - eligibility - fund created - gifts, grants, or donations - reporting - legislative declaration - definitions - repeal. (7) (b) The money in the fund is annually appropriated by the general assembly to the office for the purposes set forth in this section. ~~The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.~~ Any unexpended and unencumbered money remaining in the fund at the end of a state fiscal year remains in the fund; except that the state treasurer shall transfer any money remaining in the fund at the end of the 2027-28 state fiscal year to the general fund.

(c) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(II) Notwithstanding subsection (7)(b) of this section, for state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer twenty-seven thousand three hundred seventy-one dollars from the fund to the general fund.

(B) This subsection (7)(c)(III) is repealed, effective July 1, 2026.

SECTION 24. In Colorado Revised Statutes, 24-38.5-406, amend (1); and add (4) as follows:

24-38.5-406. Clean air building investments fund - creation - use of fund - repeal. (1) The clean air building investments fund, referred to in this section as the "fund", is created in the state treasury. The principal of the fund consists of money transferred to the fund from the general fund and gifts, grants, and donations. ~~Interest and income earned on the deposit and investment of money in the fund are credited to the fund.~~

(4) (a) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(b) For state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the general fund.

(c) (I) On June 30, 2025, the state treasurer shall transfer five hundred seventy-two thousand two hundred fifty-five dollars from the fund to the general fund.

(II) This subsection (4)(c) is repealed, effective July 1, 2026.

SECTION 25. In Colorado Revised Statutes, 24-38.5-506, amend (2)(a); and add (5) as follows:

24-38.5-506. Community access to electric bicycles cash fund - creation - gifts, grants, or donations - transfer - repeal. (2) (a) Except as otherwise provided in subsection (2)(b) of this section, the money in the fund is continuously appropriated to the office for the purposes set forth in this part 5. ~~The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.~~ Any unexpended and unencumbered money remaining in the fund at the end of a state fiscal year remains in the fund; except that the state treasurer shall transfer any money remaining in the fund at the end of the 2026-27 state fiscal year to the general fund.

(5) (a) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the community access to electric bicycles cash fund to the fund.

(b) Notwithstanding subsection (2)(a) of this section, for state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the community access to electric bicycles cash fund to the general fund.

(c) (I) On June 30, 2025, the state treasurer shall transfer eighty-two thousand six hundred eighty dollars from the fund to the general fund.

(II) This subsection (4)(c) is repealed, effective July 1, 2026.

SECTION 26. In Colorado Revised Statutes, 24-46-105, amend (2) as follows:

24-46-105. Colorado economic development fund - creation - report - repeal. (2) (a) ~~The moneys~~Money in the fund ~~shall be~~is subject to annual appropriation by the general assembly, except as provided in subsection (2.5) of this section, for the purposes of this part 1. Any ~~moneys~~money not expended or encumbered from any appropriation at the end of any fiscal year ~~shall remain~~remains available for expenditure in the next fiscal year without further appropriation. Any interest earned on the investment or deposit of moneys in the fund shall not be credited to the general fund of the state but shall instead be credited to the revolving account created in subsection (2.5) of this section. Contributions of money, property, or services may be received from any state agency, county, municipality, federal agency, person, or corporation for use in carrying out the purposes of this part 1.

(b) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the revolving account created in subsection (2.5) of this section.

(II) Notwithstanding subsection (2)(a) of this section, for the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer two million nine thousand ninety-two dollars from the fund to the general fund.

(B) This subsection (2)(b)(III) is repealed, effective July 1, 2026.

SECTION 27. In Colorado Revised Statutes, 24-48.5-116, amend (5)(c); and add (5)(d) as follows:

24-48.5-116. Film, television, and media - performance-based incentive for film production in Colorado - Colorado office of film, television, and media operational account cash fund - creation - definition - repeal. (5) (c) All ~~moneys~~money not expended or encumbered ~~and all interest earned on the investment or deposit of moneys in the fund, remain~~remains in the fund and dodoes not revert to the general fund or any other fund at the end of any fiscal year. Any ~~moneys~~money not expended or encumbered from any appropriation at the end of any fiscal year ~~remain~~remains available for expenditure in the next fiscal year without further appropriation.

(d) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(II) Notwithstanding subsection (5)(c) of this section, for state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer one hundred eighty-three thousand one hundred thirty-two dollars from the fund to the general fund.

(B) This subsection (5)(d)(III) is repealed, effective July 1, 2026.

SECTION 28. In Colorado Revised Statutes, 24-48.5-117, amend (7)(d); and add (7)(d.5) as follows:

24-48.5-117. Advanced industry - grants - fund - definitions - repeal. (7) Fund. (d) As provided by law, the state treasurer may invest any unexpended ~~moneys~~money in the advanced industries acceleration cash fund. ~~All interest and income derived from the investment and deposit of moneys in the fund are credited to the fund.~~ Any unexpended and unencumbered ~~moneys~~money remaining in the fund at the end of a fiscal year shall not be credited or transferred to the general fund or another fund; except that any unexpended and unencumbered ~~moneys~~money remaining in the fund upon the repeal of this section ~~are~~is transferred to the general fund.

(d.5) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(II) Notwithstanding subsection (7)(d) of this section, for the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer one million two hundred fifty-five thousand five hundred forty-three dollars from the fund to the general fund.

(B) This subsection (7)(d.5)(III) is repealed, effective July 1, 2026.

SECTION 29. In Colorado Revised Statutes, 24-48.5-121, amend (8)(c); and add (8)(e) as follows:

24-48.5-121. Procurement technical assistance program - fund - legislative declaration - definitions - repeal. (8) Fund. (c) ~~All interest and income derived from the investment and deposit of moneys in the fund are credited to the fund.~~ Any unexpended and unencumbered ~~moneys~~money remaining in the fund at the end of a fiscal year shall not be credited or transferred to the general fund or another fund.

(e) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(II) Notwithstanding subsection (8)(c) of this section, for state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer four thousand three hundred thirty-one dollars from the fund to the general fund.

(B) This subsection (8)(e)(III) is repealed, effective July 1, 2026.

SECTION 30. In Colorado Revised Statutes, 24-48.5-131, amend (9)(b) as follows:

24-48.5-131. Colorado startup loan program - fund - creation - policies - report - legislative declaration - definitions - repeal. (9) (b) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund, except as otherwise provided in section 24-75-226 (4)(c)(II).

(III) (A) On June 30, 2025, the state treasurer shall transfer four hundred thousand six hundred twenty-seven dollars from the fund to the general fund.

(B) This subsection (9)(b)(III) is repealed, effective July 1, 2026.

SECTION 31. In Colorado Revised Statutes, 24-48.5-132, amend (5)(c) as follows:

24-48.5-132. Innovative housing incentive program - fund report - legislative declaration - definitions - repeal. (5) (c) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer five hundred forty-seven thousand nine hundred twenty-four dollars from the fund to the general fund.

(B) This subsection (5)(c)(III) is repealed, effective July 1, 2026.

SECTION 32. In Colorado Revised Statutes, 24-48.5-317, amend (6)(b); and add (6)(c) as follows:

24-48.5-317. Community revitalization grants - fund - reporting - compliance with federal requirements - legislative declaration - notice to revisor of statutes - definitions - repeal. (6) (b) Except as otherwise required by this subsection (6)(b), all money not expended or encumbered ~~and all interest earned on the investment or deposit of money in the fund~~ must remain in the fund and shall not revert to the general fund or any other fund at the end of any fiscal year. The money in the fund is continuously appropriated to the division for the purposes of this section. Any money in the fund not expended or encumbered by December 31, 2022, reverts to the general fund; except that all money in the fund not expended or encumbered by December 31, 2022, that was transferred to the fund from the economic recovery and relief cash fund created in section 24-75-228 (2)(a), reverts to the economic recovery and relief cash fund.

(c) (I) For state fiscal years commencing on or before July 1, 2024 the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(II) Notwithstanding subsection (6)(b) of this section, for state fiscal years commencing on or after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer thirteen thousand four hundred sixty-eight dollars from the fund to the general fund.

(B) This subsection (6)(c)(III) is repealed, effective July 1, 2026.

SECTION 33. In Colorado Revised Statutes, 24-48.5-608, amend (2) as follows:

24-48.5-608. Small business recovery and resiliency fund - repeal. (2) (a) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the small business recovery and resiliency fund to the fund.

(b) For the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the small business recovery and resiliency fund to the general fund.

(c) (I) On June 30, 2025, the state treasurer shall transfer one million sixty-three thousand five hundred twenty-six dollars from the small business recovery and resiliency fund to the general fund.

(II) This subsection (2)(c) is repealed, effective July 1, 2026.

SECTION 34. In Colorado Revised Statutes, 24-50-609, amend (5) as follows:

24-50-609. State contributions - supplemental state contribution fund - creation - repeal. (5) (a) The supplemental state contribution fund is ~~hereby~~ created in the state treasury. The principal of the fund consists of tobacco litigation settlement ~~moneys~~money transferred by the state treasurer to the fund pursuant to section 24-75-1104.5 (1.7)(j). The principal of the fund is continuously appropriated to the department of personnel and shall be expended in its entirety in each fiscal year by the department to pay the costs of increased nonsupplemental state contributions, as defined in section 24-50-609.5 (3)(c)(II), and supplement the state contribution, as defined in section 24-50-609.5 (2)(d), for each eligible state employee, as defined in section 24-50-609.5 (2)(a), enrolled in a qualifying group benefit plan, as defined in section 24-50-609.5 (2)(c), as required by section 24-50-609.5; except that the department shall expend no more than the amount needed to pay the costs of increased nonsupplemental state contributions and reduce the employee contribution, as defined in section 24-50-609.5 (2)(b), of each eligible state employee for all qualifying group benefit plans to zero. The principal of the fund remains in the fund until expended and shall not be transferred to the general fund or any other fund. Interest and income earned on the deposit and investment of ~~moneys~~money in the fund ~~shall be credited to the fund, shall not be transferred to the general fund or to any other fund, and~~ shall be used by the department, subject to annual appropriation, solely to pay the costs of the department related to the supplementation of the state contribution for each eligible state employee required by section 24-50-609.5.

(b) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the supplemental state contribution fund to the supplemental state contribution fund.

(II) Notwithstanding subsection (5)(a) of this section, for the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the supplemental state contribution fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer one hundred ninety-six thousand nine hundred nine dollars from the supplemental state contribution fund to the general fund.

(B) This subsection (5)(b)(III) is repealed, effective July 1, 2026.

SECTION 35. In Colorado Revised Statutes, 24-75-302, add (1)(c)(III) and (3.7)(a.5)(III) as follows:

24-75-302. Capital construction fund - capital assessment fees - calculation - information technology capital account - repeal. (1) (c) (III) (A) On June 30, 2025, the state treasurer shall transfer sixteen million three hundred sixty-six thousand three hundred fifty-nine dollars from the capital construction fund to the general fund.

(B) This subsection (1)(c)(III) is repealed, effective July 1, 2026.

(3.7) (a.5) (III) (A) On June 30, 2025, the state treasurer shall transfer five million twenty thousand nineteen dollars from the information technology capital account to the general fund.

(B) This subsection (3.7)(a.5)(III) is repealed, effective July 1, 2026.

SECTION 36. In Colorado Revised Statutes, 24-75-1401, amend (2) as follows:

24-75-1401. Indirect costs excess recovery fund - creation - departmental accounts - use of fund - definitions - repeal. (2) (a) The indirect costs excess recovery fund is created in the state treasury. A separate account for each principal department of state government other than the department of higher education is created within the fund. Before the close of the state's accounting system each fiscal year, the state treasurer shall credit all ~~moneys~~money collected by a state agency for indirect costs for the fiscal year in excess of the actual amount expended during the fiscal year to the account for the department that includes the agency. ~~The state treasurer shall credit all interest and income earned on the deposit and investment of moneys in any account of the fund to the account.~~

(b) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the indirect costs excess recovery fund to the indirect costs excess recovery fund.

(II) For the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the indirect costs excess recovery fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer seven hundred seventy-nine thousand five hundred seventy-five dollars from the indirect costs excess recovery fund to the general fund.

(B) This subsection (2)(b)(III) is repealed, effective July 1, 2026.

SECTION 37. In Colorado Revised Statutes, 24-77-104, amend (6)(a); and add (6)(a.5) as follows:

24-77-104. State emergency reserve - cash fund - creation - declaration of emergency - reimbursement of emergency reserve expenditures - definition - repeal. (6) (a) The state emergency reserve cash fund, referred to in this subsection (6) as the "fund", is ~~hereby~~ created in the state treasury. The fund consists of money transferred to the fund pursuant to subsection (6)(c) of this section, interest and income credited to the fund pursuant to section 24-75-226 (4)(c)(II), and any other money that the general assembly may appropriate to the fund. ~~The state treasurer shall credit all interest and income derived from the deposit and investment of money in the state emergency reserve cash fund to the fund.~~

(a.5) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer five million seven hundred twenty-four thousand five hundred forty-nine dollars from the state emergency reserve cash fund to the general fund.

(B) This subsection (6)(a.5)(III) is repealed, effective July 1, 2026.

SECTION 38. In Colorado Revised Statutes, 24-102-202.5, amend (2)(a); and add (2)(c) as follows:

24-102-202.5. Supplier database - fees - cash fund - program account - repeal. (2) (a) The executive director may require each business that wishes to be included in the database created pursuant to subsection (1) of this section to pay a registration fee as determined by the executive director. The executive director may set and collect ~~such~~ fees as ~~are~~ necessary to cover the direct and indirect costs that are incurred in implementing ~~the provisions of~~ this section. The revenue from such fees shall be transmitted to the state treasurer, who shall credit the same to the supplier database cash fund, which fund is ~~hereby~~ created. The general assembly shall make appropriations from ~~such~~the fund as necessary to implement ~~the provisions of~~ this section. All ~~moneys~~money not expended or encumbered ~~and all interest earned on the investment or deposit of the moneys in the fund~~ shall remain in the fund and shall not revert to the general fund or any other fund at the end of any fiscal year.

(c) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the supplier database cash fund to the supplier database cash fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer two hundred sixty-six thousand seven hundred ninety-eight dollars from the supplier database cash fund to the general fund.

(B) This subsection (2)(c)(III) is repealed, effective July 1, 2026.

SECTION 39. In Colorado Revised Statutes, 25-3.5-603, amend (1)(c); and add (1)(d) as follows:

25-3.5-603. Emergency medical services account - creation - allocation of funds - repeal. (1) (c) At the end of any fiscal year, all unexpended and unencumbered ~~moneys~~money in the emergency medical services account shall remain therein and shall not be credited or transferred to the general fund or any other fund. ~~Any interest earned on the investment or deposit of moneys in the account shall also remain in the account and shall not be credited to the general fund.~~

(d) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the emergency medical services account to the emergency medical services account.

(II) Notwithstanding subsections (1)(b) and (1)(c) of this section, for the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the emergency medical services account to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer two hundred eighty-five thousand two hundred ninety-four dollars from the emergency medical services account to the general fund.

(B) This subsection (1)(d)(III) is repealed, effective July 1, 2026.

SECTION 40. In Colorado Revised Statutes, 25-11-113, amend (2)(a); and add (2)(c) as follows:

25-11-113. Forfeitures - deposit - radiation control - decommissioning fund - long-term care fund - repeal. (2) (a) ~~A fund to be known as~~ The decommissioning fund is ~~hereby~~ created in the state treasury. The fund ~~shall be~~is interest-bearing and invested to return the maximum income feasible as determined by the state treasurer and consistent with otherwise applicable state law. All ~~moneys~~money collected from decommissioning warranties pursuant to this section shall be transmitted to the state treasurer, who shall credit the same to the decommissioning fund. All ~~moneys~~money deposited in the fund ~~and all interest earned on moneys in the fund~~ shall remain in the fund for the purposes set forth in this ~~article~~article 11, and no part of the fund shall be expended or appropriated for any other purpose.

(II) Notwithstanding subsections (2)(a) and (2)(b) of this section, for the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the decommissioning fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer five hundred eighty-five thousand seven hundred five dollars from the decommissioning fund to the general fund.

(B) This subsection (6)(c)(III) is repealed, effective July 1, 2026.

SECTION 41. In Colorado Revised Statutes, 25-16-104.7, amend (1); and add (5) as follows:

25-16-104.7. Natural resource damage recoveries - fund created - repeal. (1) Except as provided in subsection (3) of this section, money recovered through litigation by the state acting as trustee of natural resources pursuant to the federal act or the OPA ~~and any interest derived therefrom, are~~is credited to the natural resource damage recovery fund, which fund is ~~hereby~~ created. The department may expend the custodial money in the fund without further appropriation for purposes authorized by the federal act or the OPA, including the restoration, replacement, or acquisition of the equivalent of natural resources that have been injured, destroyed, or lost as a result of a release of a hazardous substance or oil. In addition, the department shall use the money in the natural resource damage recovery fund in a manner that is consistent with any judicial order, decree, or judgment governing the use of any particular recovery credited to the fund.

(b) For the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the natural resource damage recovery fund to the general fund.

(c) (I) On June 30, 2025, the state treasurer shall transfer six hundred twenty-four thousand six hundred seventeen dollars from the natural resource damage recovery fund to the general fund.

(II) This subsection (5)(c) is repealed, effective July 1, 2026.

SECTION 42. In Colorado Revised Statutes, 25.5-6-205, amend (3)(c) as follows:

25.5-6-205. Collection of penalties assessed against nursing facilities - creation of cash fund - repeal. (3) (c) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, all interest derived from the deposit and investment of ~~moneys~~money in the nursing home penalty cash fund shall be credited to the nursing home penalty cash fund.

(II) For the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the nursing home penalty cash fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer four hundred sixty-two thousand nine hundred twenty-nine dollars from the nursing home penalty cash fund to the general fund.

(B) This subsection (3)(c)(III) is repealed, effective July 1, 2026.

SECTION 43. In Colorado Revised Statutes, 29-35-210, amend (8)(a)(I); and add (8)(a)(IV) as follows:

29-35-210. Transit-oriented communities infrastructure grant program - transit-oriented communities infrastructure fund - definitions - repeal. (8) Transit-oriented communities infrastructure fund. (a) (I) The transit-oriented communities infrastructure fund is created in the state treasury. The fund consists of money transferred to the fund pursuant to subsection (8)(a)(III) of this section, gifts, grants, and donations, and any other money that the general assembly may appropriate or transfer to the fund. ~~The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.~~

(IV) (A) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(C) On June 30, 2025, the state treasurer shall transfer six hundred thirty-four thousand six hundred sixty-two dollars from the fund to the general fund. This subsection (8)(a)(IV)(C) is repealed, effective July 1, 2026.

SECTION 44. In Colorado Revised Statutes, 29-35-405, amend (7)(a); and add (7)(d) as follows:

29-35-405. Accessory dwelling unit fee reduction and encouragement grant program - created - application - criteria - awards - fund - reporting requirements - rules - definitions - repeal. (7) (a) The accessory dwelling unit fee reduction and encouragement grant program fund is created in the state treasury. The fund consists of any money that the general assembly may transfer or appropriate to the fund and gifts, grants, or donations credited to the fund. ~~The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.~~

(d) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer forty-nine thousand seven hundred forty-one dollars from the fund to the general fund.

(B) This subsection (7)(d)(III) is repealed, effective July 1, 2026.

SECTION 45. In Colorado Revised Statutes, 30-10-530, amend (7)(b) as follows:

30-10-530. Jail standards advisory committee - creation - duties - cash fund - definition - repeal. (7) (b) (I) For state fiscal years commencing on or before July 1, 2024, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the jail standards advisory committee cash fund to the fund.

(II) For state fiscal years commencing on and after July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the jail standards advisory committee cash fund to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer six thousand seventy-five dollars from the jail standards advisory committee cash fund to the general fund.

(B) This subsection (7)(b)(III) is repealed, effective July 1, 2026.

SECTION 46. In Colorado Revised Statutes, 35-1-106.3, amend (4); and add (4.5) as follows:

35-1-106.3. Plant health, pest control, and environmental protection cash fund - creation - repeal. (4) ~~All interest derived from the deposit and investment of money in the plant health, pest control, and environmental protection cash fund shall be credited to the fund.~~ At the end of each fiscal year, all unexpended and unencumbered money in the fund shall remain in the fund and shall not be credited or transferred to the general fund or any other fund; except that the state treasurer shall transfer any unexpended and unencumbered money that is requested by the commissioner to be transferred from the plant health, pest control, and environmental protection cash fund to the emergency invasive-pest response fund created in section 35-1-106.4.

(4.5) (a) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the plant health, pest control, and environmental protection cash fund to the plant health, pest control, and environmental protection cash fund.

(b) Notwithstanding subsection (4) of this section, for the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the plant health, pest control, and environmental protection cash fund to the general fund.

(c) (I) On June 30, 2025, the state treasurer shall transfer one hundred forty-two thousand three hundred forty-two dollars from the plant health, pest control, and environmental protection cash fund to the general fund.

(II) This subsection (4.5)(c) is repealed, effective July 1, 2026.

SECTION 47. In Colorado Revised Statutes, 35-1.2-105, amend (2) as follows:

35-1.2-105. Colorado agricultural future loan program cash fund - created - repeal. (2) (a) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(c) (I) On June 30, 2025, the state treasurer shall transfer one hundred ninety thousand eight hundred forty-seven dollars from the fund to the general fund.

(II) This subsection (2)(c) is repealed, effective July 1, 2026.

SECTION 48. In Colorado Revised Statutes, 39-29-109, amend (2)(c)(I); and add (2)(c)(I.5) as follows:

39-29-109. Severance tax trust fund and other funds - created - administration - distribution of money - legislative declaration - repeal. (2) State severance tax receipts must be credited to the severance tax trust fund as provided in section 39-29-108. All income derived from the deposit and investment of the money in the fund must be credited to the fund. At the end of any fiscal year, all unexpended and unencumbered money in the fund remains in the fund and must not be credited or transferred to the general fund or any other fund. All money in the fund is subject to appropriation by the general assembly for the following purposes:

(c) The water supply reserve fund. (I) There is created in the office of the state treasurer the water supply reserve fund, referred to in this subsection (2)(c) as the "fund", administered by the Colorado water conservation board. The state treasurer shall transfer money to the fund from the severance tax operational fund as specified in subsection (2)(a)(II.5)(B) of this section. The fund also includes any other money that the general assembly may appropriate or transfer to the fund. The money in the fund is continuously appropriated, for purposes authorized by this subsection (2)(c), to the Colorado water conservation board, referred to in this subsection (2)(c) as the "board". ~~All interest derived from the investment of money in the fund must be credited to~~ The statewide account of the fund ~~which account~~ is ~~hereby~~ created. Repayments of both the principal and interest on loans from the fund must be credited to the fund. Any balance remaining in the fund at the end of any fiscal year remains in the fund. The board shall allocate money by grant or loan from the fund only for water activities approved by a roundtable pursuant to article 75 of title 37. The approving roundtable is the roundtable for the basin in which a proposed water diversion or nonstructural activity would occur. If the applicant is a covered entity, as defined in section 37-60-126, the board shall allocate money by grant or loan from the fund only if the applicant has adopted a water conservation plan, as defined in section 37-60-126. The board, in consultation with the interbasin compact committee created in section 37-75-105, shall establish criteria and guidelines for allocating money from the fund, including criteria that ensure that the allocations will assist in meeting water supply needs identified pursuant to section 37-75-104 (2)(c), in a manner consistent with section 37-75-102, and facilitate both structural and nonstructural projects or methods. Eligible water activities include:

(I.5) (A) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the fund to the statewide account of the fund created in subsection (2)(c)(I) of this section.

(B) For the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the general fund.

(C) On June 30, 2025, the state treasurer shall transfer one million one hundred thirty-seven thousand nine hundred eighty-seven dollars from the fund to the general fund. This subsection (1.5)(a)(I.5)(C) is repealed, effective July 1, 2026.

SECTION 49. In Colorado Revised Statutes, 39-29-110, amend (1)(a)(I); and add (11) as follows:

39-29-110. Local government severance tax fund - creation - administration - definitions - repeal. (1) (a) (I) There is created in the department of local affairs a local government severance tax fund. In accordance with section 39-29-108, portions of the state severance tax receipts must be credited to the local government severance tax fund. ~~All income derived from the deposit and investment of the money in the local government severance tax fund must be credited to the local government severance tax fund.~~

(11) (a) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the local government severance tax fund to the local government severance tax fund.

(b) For the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the local government severance tax fund to the general fund.

(c) (I) On June 30, 2025, the state treasurer shall transfer eight million six hundred thirty-nine thousand ninety-three dollars from the local government severance tax fund to the general fund.

(II) This subsection (11)(c) is repealed, effective July 1, 2026.

SECTION 50. In Colorado Revised Statutes, 40-8.7-112, amend (2)(c); and add (2)(c.5) as follows:

40-8.7-112. Department of human services low-income energy assistance fund - energy outreach Colorado low-income energy assistance fund - Colorado energy office low-income energy assistance fund - creation of - definitions - repeal. (2) (c) The organization shall hold and administer all ~~moneys~~money it receives from the Colorado energy office pursuant to ~~paragraph (a) of this subsection (2)~~subsection (2)(a) of this section in a separately identifiable account, the use of which shall be restricted to the purposes set forth in ~~paragraph (b) of this subsection (2)~~subsection (2)(b) of this section. The organization shall maintain its books and records pertaining to any ~~moneys~~money received from the Colorado energy office in accordance with generally accepted accounting principles. If the organization commingles the ~~moneys~~money with other assets of the organization for investment purposes, the organization shall maintain accurate accounts of the investment ~~moneys~~money and shall credit or charge a pro rata portion of all investment earnings, gains, or losses to the account that holds the ~~moneys~~money received from the Colorado energy office pursuant to ~~paragraph (a) of this subsection (2)~~subsection (2)(a) of this section.

(c.5) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the energy outreach Colorado low-income energy assistance fund to the energy outreach Colorado low-income energy assistance fund in accordance with subsection (2)(c) of this section.

(III) (A) On June 30, 2025, the state treasurer shall transfer three hundred thirty-two thousand nine hundred seventy-four dollars from the energy outreach Colorado low-income energy assistance fund to the general fund.

(B) This subsection (2)(c.5)(III) is repealed, effective July 1, 2026.

SECTION 51. In Colorado Revised Statutes, 42-1-211, amend (2) as follows:

42-1-211. Driver's license, record, identification, and vehicle enterprise solution - DRIVES vehicle services account - repeal. (2) (a) ~~There is hereby created~~ The Colorado DRIVES vehicle services account is created in the highway users tax fund for the purpose of providing funds for the development and operation of Colorado DRIVES, including operations performed under articles 2, 3, 4, 6, 7, and 12 of this title 42, to cover the costs of administration and enforcement of the motorist insurance identification database program created in section 42-7-604, and to purchase and issue license plates, decals, and validating tabs in accordance with article 3 of this title 42. Money received from the fees imposed by sections 38-29-138 (1), (2), (4), and (5), 42-1-206 (2)(a), 42-1-210 (1)(a)(II), 42-1-231, 42-1-233 (3)(b), 42-2-107 (1)(a)(I), 42-2-114 (2)(b), (2)(c)(I), (2)(c)(II), (2)(e), and (4)(a), 42-2-114.5 (1), 42-2-117 (1), 42-2-118 (1)(b)(I)(C) and (1.5)(b), 42-2-133 (2), 42-2-306 (2), 42-2-406 (1), (2), (3)(d), and (6), 42-2-508 (1), 42-3-107 (22), 42-3-213 (1)(b)(IV), 42-3-304 (18)(d)(I)(B), 42-3-306 (14), 42-3-312, 42-3-313 (2)(c)(I), 42-6-110 (1.7)(c), 42-6-137 (1), (2), (4), (5), and (6), and 42-6-138 (1)(a), (2), and (4) and any money received through gifts, grants, and donations to the account from private or public sources for the purposes of this section, shall be credited by the state treasurer to the Colorado DRIVES vehicle services account. ~~The state treasurer shall credit all interest and income derived from the deposit and investment of money in the Colorado DRIVES vehicle services account to the account.~~ The general assembly shall appropriate annually the money in the account for the purposes of this subsection (2). If any unexpended and unencumbered money remains in the account at the end of a fiscal year, the balance remains in the account and is not transferred to the general fund or any other fund.

(b) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the Colorado DRIVES vehicle services account to the Colorado DRIVES vehicle services account.

(III) (A) On June 30, 2025, the state treasurer shall transfer nine hundred ninety-four thousand nine hundred forty-five dollars from the Colorado DRIVES vehicle services account to the general fund.

(B) This subsection (2)(b)(III) is repealed, effective July 1, 2026.

SECTION 52. In Colorado Revised Statutes, 42-3-304, amend (18)(a); and add (18)(a.5) as follows:

42-3-304. Registration fees - passenger-mile taxes - clean screen fund - pilot program - report - rules - definitions - repeal. (18) (a) In addition to any other fee imposed by this section, the owner shall pay, at the time of registration, a fee of fifty cents on every item of Class A, B, or C personal property required to be registered pursuant to this ~~article. Such~~article 3. The fee shall be transmitted to the state treasurer, who shall credit the same to a special account within the highway users tax fund, to be known as the AIR account, and such ~~moneys~~money shall be used, subject to appropriation by the general assembly, to cover the direct costs of the motor vehicle emissions activities of the department of public health and environment in the presently defined nonattainment area, and to pay for the costs of the commission in performing its duties under section 25-7-106.3. ~~C.R.S.~~ In the program areas within counties affected by this ~~article~~article 3, the authorized agent shall impose and retain an additional fee of up to seventy cents on every such registration to cover reasonable costs of administration of the emissions compliance aspect of vehicle registration. The department of public health and environment may accept and expend grants, gifts, and ~~moneys~~money from any source for the purpose of implementing its duties and functions under this section or section 25-7-106.3. ~~C.R.S.~~

(a.5) (I) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the AIR account to the AIR account.

(II) Notwithstanding subsection (1)(e) of this section to the contrary, for the state fiscal year commencing on July 1, 2025, in accordance with section 24-36-114 (1), the state treasurer shall credit all interest and income derived from the deposit and investment of money in the AIR account to the general fund.

(III) (A) On June 30, 2025, the state treasurer shall transfer two hundred forty-two thousand eleven dollars from the AIR account to the general fund.

(B) This subsection (18)(a.5)(III) is repealed, effective July 1, 2026.

SECTION 53. In Colorado Revised Statutes, 44-30-701, amend (1) introductory portion and (1)(c) as follows:

44-30-701. Limited gaming fund - created - repeal. (1) There is ~~hereby~~ created in the office of the state treasurer the limited gaming fund. The fund shall be maintained and operated as follows:

(c) (I) The state treasurer shall invest the money in the limited gaming fund so long as said money is readily available to pay the expenses of the division. Investments shall be those otherwise permitted by state law. ~~and interest or any other return on the investments shall be paid into the limited gaming fund.~~

(II) (A) For state fiscal years commencing on or before July 1, 2024, and on or after July 1, 2026, the state treasurer shall credit all interest and income derived from the limited gaming fund to the limited gaming fund.

(C) On June 30, 2025, the state treasurer shall transfer one million seven hundred fifty-five thousand one hundred fifty-four dollars from the limited gaming fund to the general fund. This subsection (1)(c)(II)(C) is repealed, effective July 1, 2026.

SECTION 54. 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