A Bill for an Act
Page 1, Line 101Concerning the classification of certain state revenue for
Page 1, Line 102the purposes of calculating state fiscal year spending
Page 1, Line 103pursuant to section 20 of article X of the state
Page 1, Line 104constitution, and, in connection therewith, clarifying
Page 1, Line 105the statutory definitions of collections for another
Page 1, Line 106government and damage awards.
Bill Summary
(Note: This summary applies to this bill as introduced and does not reflect any amendments that may be subsequently adopted. If this bill passes third reading in the house of introduction, a bill summary that applies to the reengrossed version of this bill will be available at http://leg.colorado.gov.)
Section 20 of article X of the state constitution (TABOR) defines "fiscal year spending" as excluding "collections for another government" and "damage awards". Although TABOR does not define either "collections for another government" or "damage awards", the TABOR implementing statutes define both terms. The bill clarifies both of these definitions for state fiscal years commencing on or after July 1, 2025.
The bill clarifies that "collections for another government", as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes revenue from the excise tax on gasoline used as fuel for the propulsion of specified aircraft collected by the state and distributed to governmental or airport entities operating an FAA-designated public use airport.
The bill also clarifies that "damage award", as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes certain civil fines and penalties imposed by the state.
Page 2, Line 1Be it enacted by the General Assembly of the State of Colorado:
Page 2, Line 2SECTION 1. Legislative declaration.
Page 2, Line 3(1) The general assembly finds and declares that:
Page 2, Line 4(a) Section 20 (2)(e) of article X of the state constitution exempts
Page 2, Line 5"collections for another government" and "damage awards" from "fiscal
Page 2, Line 6year spending", as defined in section 20 (2)(e) of article X of the state
Page 2, Line 7constitution;
Page 2, Line 8(b) Under the existing statutory definition of "damage award",
Page 2, Line 9some money that the state collects as fines or penalties for violations of
Page 2, Line 10certain legal requirements is treated as state fiscal year spending when
Page 2, Line 11determining whether the state has exceeded the state's fiscal year
Page 2, Line 12spending limit despite the constitutional exemption for such collections;
Page 2, Line 13(c) It is inconsistent with section 20 of article X of the state
Page 2, Line 14constitution to treat money that the state collects as fines or penalties for
Page 2, Line 15violations of certain legal requirements as state revenue in light of the
Page 2, Line 16specific exemption for "damage awards";
Page 3, Line 1(d) Under the existing definition of "collections for another
Page 3, Line 2government", some money that the state collects from the excise tax on
Page 3, Line 3gasoline that is used as fuel for the propulsion of certain aircraft and that
Page 3, Line 4is distributed to other governmental or airport entities is treated as state
Page 3, Line 5fiscal year spending when determining whether the state has exceeded the
Page 3, Line 6state's fiscal year spending limit despite the constitutional exemption for
Page 3, Line 7such collections;
Page 3, Line 8(e) It is inconsistent with section 20 of article X of the state
Page 3, Line 9constitution to treat money that the state collects from the excise tax on
Page 3, Line 10gasoline that is used as fuel for the propulsion of certain aircraft and that
Page 3, Line 11is distributed to other governmental and airport entities as state fiscal year
Page 3, Line 12spending in light of the specific exemption for "collections for another
Page 3, Line 13government"; and
Page 3, Line 14(f) Nothing in this act operates to exclude any money that has
Page 3, Line 15been included as "collections for another government" or "damage
Page 3, Line 16awards" under the preexisting definition of those terms from the clarified
Page 3, Line 17definitions of those terms in this act - that money continues to be included
Page 3, Line 18in these clarified definitions.
Page 3, Line 19SECTION 2. In Colorado Revised Statutes, 24-77-102, amend
Page 3, Line 20(1)(b), (2)(a), (2)(b)(IV), and (2)(b)(V); and add (1)(e) and (2)(c) as
Page 3, Line 21follows:
Page 3, Line 2224-77-102. Definitions.
Page 3, Line 23As used in this article 77, unless the context otherwise requires:
Page 3, Line 24(1) (b) Except as otherwise specified in subsection (1)(b)(IV)
Page 3, Line 25of this section, for state fiscal years commencing on or after July 1,
Page 3, Line 262023, notwithstanding the definition of "collections for another
Page 3, Line 27government" in subsection (1)(a) of this section, the only revenues
Page 4, Line 1collected by the state for the benefit and use of another government other
Page 4, Line 2than the state and passed through to that government other than the state
Page 4, Line 3for the benefit of and use by that government that qualify as "collections
Page 4, Line 4for another government" without further identification by the general
Page 4, Line 5assembly are revenues collected pursuant to:
Page 4, Line 6(I) The authority of the government for whose benefit the state
Page 4, Line 7collects the revenue;
Page 4, Line 8(II) The authority of the state and apportioned to another
Page 4, Line 9government in connection with that government forgoing the imposition
Page 4, Line 10of certain taxes and collecting the corresponding tax revenue;
orPage 4, Line 11(III) A constitutional requirement that the state collect the revenue
Page 4, Line 12for the benefit of another government; or
Page 4, Line 13(IV) For state fiscal years commencing on or after July 1,
Page 4, Line 142025, the authority of the state to collect an excise tax on
Page 4, Line 15gasoline that is used as jet fuel and distribute the revenue to a
Page 4, Line 16non-state entity.
Page 4, Line 17(e) "Collections for another government", with respect
Page 4, Line 18to revenue that is collected in accordance with subsection
Page 4, Line 19(1)(b)(IV) of this section, includes the revenue from the excise
Page 4, Line 20tax on gasoline used as fuel for the propulsion of
Page 4, Line 21nonturbo-propeller, nonjet engine, turbo-propeller, or jet
Page 4, Line 22engine aircraft collected by the state pursuant to section
Page 4, Line 2339-27-102 (1)(a)(IV) that is placed, pursuant to section 39-27-112
Page 4, Line 24(2)(b), in the aviation fund created in section 43-10-109 and
Page 4, Line 25distributed in accordance with section 43-10-110 to
Page 4, Line 26governmental or airport entities operating an FAA-designated
Page 4, Line 27public use airport.
Page 5, Line 1(2) "Damage award" means any pecuniary compensation received
Page 5, Line 2by the state as a result of:
Page 5, Line 3(a) Any judgment or allowance in favor of the state;
andPage 5, Line 4(b) For state fiscal years commencing on or after July 1, 2024:
Page 5, Line 5(IV) A monetary fine or penalty collected by the division of
Page 5, Line 6administration of the department of public health and environment
Page 5, Line 7pursuant to section 25-7-115, 25-7-122, or 25-7-123 and deposited in the
Page 5, Line 8community impact cash fund created in section 25-7-129 or in the motor
Page 5, Line 9vehicle emissions assistance fund created in section 25-7-129.5;
andPage 5, Line 10(V) A monetary penalty collected by the division of labor
Page 5, Line 11standards and statistics of the department of labor and pursuant to section
Page 5, Line 128-1-114; and
Page 5, Line 13(c) For state fiscal years commencing on or after July 1,
Page 5, Line 142025:
Page 5, Line 15(I) A fine, penalty, or forfeiture that is credited to the
Page 5, Line 16highway users tax fund pursuant to sections 18-4-509 (2)(a),
Page 5, Line 1739-27-104 (1)(g), 42-1-217 (1)(a), 42-1-217 (1)(b), 42-1-217 (1)(d),
Page 5, Line 1842-1-217 (1)(e), 42-1-217 (2), 42-4-225 (3), and 42-4-235 (2)(a);
Page 5, Line 19(II) A monetary penalty collected pursuant to section
Page 5, Line 2010-1-310, 10-3-1108, or 10-3-1109, by the commissioner of
Page 5, Line 21insurance in the division of insurance in the department of
Page 5, Line 22regulatory agencies;
Page 5, Line 23(III) A civil money penalty collected pursuant to section
Page 5, Line 2411-30-106.5 or 11-44-123, by the commissioner of financial
Page 5, Line 25services in the division of financial services in the department of
Page 5, Line 26regulatory agencies;
Page 5, Line 27(IV) A civil money penalty collected pursuant to section
Page 6, Line 111-102-503 or 11-109-602, by the banking board in the division of
Page 6, Line 2banking in the department of regulatory agencies;
Page 6, Line 3(V) A civil monetary penalty collected pursuant to
Page 6, Line 4section 25-1-107.5, by the department of health care policy and
Page 6, Line 5financing;
Page 6, Line 6(VI) A fine collected pursuant to section 25-1.5-117, by the
Page 6, Line 7department of public health and environment;
Page 6, Line 8(VII) An overpayment or civil monetary penalty
Page 6, Line 9collected pursuant to section 25.5-4-301 (2)(a)(I), by the
Page 6, Line 10department of health care policy and financing;
Page 6, Line 11(VIII) Proceeds owing to the state as a result of an action
Page 6, Line 12or settlement of a claim pursuant to section 25.5-4-306;
Page 6, Line 13(IX) A civil penalty collected pursuant to section
Page 6, Line 1425-11-107 (4) by the department of public health and
Page 6, Line 15environment or by the attorney general on behalf of the
Page 6, Line 16department;
Page 6, Line 17(X) An administrative penalty collected pursuant to
Page 6, Line 18section 25-17-407, by the department of public health and
Page 6, Line 19environment;
Page 6, Line 20(XI) An administrative or civil penalty collected
Page 6, Line 21pursuant to section 25-15-309, by the department of public
Page 6, Line 22health and environment;
Page 6, Line 23(XII) An administrative or civil penalty collected
Page 6, Line 24pursuant to section 30-20-113 (5), by the department of public
Page 6, Line 25health and environment;
Page 6, Line 26(XIII) The sixty-five percent monetary penalty collected
Page 6, Line 27pursuant to section 8-81-101 (4)(a)(II), by the division of
Page 7, Line 1unemployment insurance in the department of labor and
Page 7, Line 2employment;
Page 7, Line 3(XIV) A penalty collected pursuant to section 38-12-1105,
Page 7, Line 4by the division of housing in the department of local affairs;
Page 7, Line 5(XV) A monetary penalty collected pursuant to section
Page 7, Line 644-30-524 by the Colorado limited gaming control commission in
Page 7, Line 7the division of gaming in the department of revenue;
Page 7, Line 8(XVI) A penalty collected pursuant to section 8-1-116 by
Page 7, Line 9the director of the division of labor standards and statistics in
Page 7, Line 10the department of labor and employment;
Page 7, Line 11(XVII) A penalty collected pursuant to section 25-5-1009
Page 7, Line 12by the state board of health in the department of public health
Page 7, Line 13and environment;
Page 7, Line 14(XVIII) Money deposited in the crime victim compensation
Page 7, Line 15fund of each judicial district pursuant to section 24-4.1-117 (2)
Page 7, Line 16including all money paid as a cost or surcharge levied on
Page 7, Line 17criminal actions pursuant to section 24-4.1-119; all money
Page 7, Line 18received from any action or suit to recover damages from an
Page 7, Line 19assailant for a compensable crime which was the basis for
Page 7, Line 20approval of, and limited to, compensation received under part 1
Page 7, Line 21of article 4.1 of this title 24; and any restitution paid by an
Page 7, Line 22assailant to a victim for damages for a compensable crime which
Page 7, Line 23was the basis for approval of compensation received under part
Page 7, Line 241 of article 4.1 of this title 24 and for damages for which the
Page 7, Line 25victim has received approval of, and limited to, compensation
Page 7, Line 26received under part 1 of article 4.1 of this title 24; and
Page 7, Line 27(XIX) Reimbursements collected pursuant to section
Page 8, Line 125.5-4-301 by the department of health care policy and financing
Page 8, Line 2from legally responsible parties when the department has paid
Page 8, Line 3claims on behalf of a member of the state's medicaid program;
Page 8, Line 4SECTION 3. Safety clause. The general assembly finds,
Page 8, Line 5determines, and declares that this act is necessary for the immediate
Page 8, Line 6preservation of the public peace, health, or safety or for appropriations for
Page 8, Line 7the support and maintenance of the departments of the state and state
Page 8, Line 8institutions.