House Committee of Reference Report
Committee on Appropriations
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All text that will be removed from the bill will be indicated by strikethrough as follows:
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This is text that is removed from law. -
Text that is added to a bill will be indicated by either all capitals or bold & italic as follows:
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May 1, 2026
After consideration on the merits, the Committee recommends the following:
HB26-1289 be amended as follows, and as so amended, be referred to the Committee of the Whole with favorable recommendation:
Page 1, Line 1Amend printed bill, page 20, strike lines 25 through 27.
Page 1, Line 2Page 21 of the bill, strike lines 1 and 2 and substitute:
Page 1, Line 3"(A) The apportionable income of a member of the
Page 1, Line 4affiliated group that is effectively connected or treated as
Page 1, Line 5effectively connected pursuant to the internal revenue code
Page 1, Line 6with the conduct of a trade or business within the United States
Page 1, Line 7and, for that reason, subject to federal income tax and the
Page 1, Line 8related apportionment factors; and".
Page 1, Line 9Page 21 of the bill, line 4, strike "earns" and substitute "is a resident
Page 1, Line 10of a country that does not have a comprehensive income tax
Page 1, Line 11treaty with the United States and earns".
Page 1, Line 12Page 23 of the bill, line 11, strike "fails to comply with" and substitute
Page 1, Line 13"knowingly fails to comply with or recklessly disregards".
Page 1, Line 14Page 24 of the bill, line 26, strike "(3)(i)" and substitute "(1)(b)(I),
Page 1, Line 15(3)(i),".
Page 1, Line 16Page 25 of the bill, after line 1 insert:
Page 1, Line 17"(1) (b) (I) (A) For income tax years commencing on or after
Page 1, Line 18January 1, 2022, but before January 1, 2027, in the case of a C
Page 1, Line 19corporation that is not incorporated in the United States, or included in a
Page 1, Line 20consolidated federal corporate income tax return, "federal taxable
Page 1, Line 21income" means the C corporation's income or loss as determined from a
Page 2, Line 1profit and loss statement prepared for that C corporation on a separate
Page 2, Line 2entity basis in the currency in which its books of account are regularly
Page 2, Line 3maintained, provided this profit and loss statement is subject to an
Page 2, Line 4independent audit, adjusted to conform to the accounting principles
Page 2, Line 5generally accepted in the United States for the preparation of such
Page 2, Line 6statements and further modified to take into account any book-tax
Page 2, Line 7adjustments necessary to reflect federal and state tax law. Income or loss
Page 2, Line 8so computed includes all income wherever derived and is not limited to
Page 2, Line 9items of income from sources within the United States or effectively
Page 2, Line 10connected income within the meaning of the internal revenue code. Items
Page 2, Line 11of income, expense, gain or loss, and related apportionment factors that
Page 2, Line 12are denominated in a foreign currency must also be translated into United
Page 2, Line 13States dollars on a reasonable basis consistently applied year-to-year and
Page 2, Line 14entity-by-entity. Unrealized foreign currency gains and losses are not
Page 2, Line 15recognized. Income apportioned to this state is to be expressed in United
Page 2, Line 16States dollars.
Page 2, Line 17(B) For income tax years commencing on or after January
Page 2, Line 181, 2027, in the case of a C corporation that is included in a
Page 2, Line 19combined group pursuant to section 39-22-303, and that is not
Page 2, Line 20incorporated in the United States, or included in a consolidated
Page 2, Line 21federal corporate income tax return, "federal taxable income"
Page 2, Line 22means the C corporation's income or loss as determined from a
Page 2, Line 23profit and loss statement prepared for that C corporation on a
Page 2, Line 24separate entity basis in the currency in which its books of
Page 2, Line 25account are regularly maintained, provided this profit and loss
Page 2, Line 26statement is subject to an independent audit, adjusted to
Page 2, Line 27conform to the accounting principles generally accepted in the
Page 2, Line 28United States for the preparation of such statements, and
Page 2, Line 29further modified to take into account any book-tax adjustments
Page 2, Line 30necessary to reflect federal and state tax law. Income or loss
Page 2, Line 31so computed includes all income wherever derived and is not
Page 2, Line 32limited to items of income from sources within the United States
Page 2, Line 33or effectively connected income within the meaning of the
Page 2, Line 34internal revenue code. Items of income, expense, gain or loss,
Page 2, Line 35and related apportionment factors that are denominated in a
Page 2, Line 36foreign currency must also be translated into United States
Page 2, Line 37dollars on a reasonable basis consistently applied year-to-year
Page 2, Line 38and entity-by-entity. Unrealized foreign currency gains and
Page 2, Line 39losses are not recognized. Income apportioned to the state is to
Page 2, Line 40be expressed in United States dollars.
Page 2, Line 41(C) Subsection (1)(b)(I)(A) of this section and this
Page 2, Line 42subsection (1)(b)(I)(C) are repealed, effective December 31,
Page 2, Line 432031.".
Page 3, Line 1Page 28 of the bill, strike lines 16 though 24 and substitute:
Page 3, Line 2"(3) (a) In the case of two taxpayers filing a joint return, the
Page 3, Line 3amount of the credit shall not exceed six hundred twenty-five dollars in
Page 3, Line 4any taxable year. The amount of the credit allowed by this section
Page 3, Line 5is the same whether it is claimed by a single taxpayer or two
Page 3, Line 6taxpayers who file a joint return. In the case of two taxpayers who
Page 3, Line 7may legally file a joint return but actually file separate returns, only one
Page 3, Line 8of the taxpayers may claim the credit specified in this section.".
Page 3, Line 9Page 35 of the bill, line 19, strike "(3)(a)," and substitute "(2)(c)(III),
Page 3, Line 10(2)(c)(IV), (3)(a), (3)(e)(II),".
Page 3, Line 11Page 35 of the bill, strike line 20 and substitute "(2)(c)(V), (3)(e)(III), and
Page 3, Line 12(3)(f) as follows:".
Page 3, Line 13Page 36 of the bill, after line 5 insert:
Page 3, Line 14"(2) As used in this section, unless the context otherwise requires:
Page 3, Line 15(c) "Qualified retailer" means a retailer that sells lawn equipment
Page 3, Line 16and:
Page 3, Line 17(III) Has paid the taxes due on the monthly sales tax return; and
Page 3, Line 18(IV) Has registered with the department of revenue pursuant to
Page 3, Line 19subsection (3)(e)(II) of this section; and
Page 3, Line 20(V) Has not been disqualified by the department pursuant
Page 3, Line 21to subsection (3)(f) of this section.".
Page 3, Line 22Page 36 of the bill, line 7, strike "retailer qualified" and substitute
Page 3, Line 23"retailer qualified qualified retailer.".
Page 3, Line 24Page 36 of the bill, after line 12, insert:
Page 3, Line 25"(e) (II) Before selling a piece of new, electric-powered lawn
Page 3, Line 26equipment for which a retailer intends to claim a credit pursuant to this
Page 3, Line 27section, the retailer shall register as a qualified retailer by filing with the
Page 3, Line 28department of revenue a registration statement in the form and manner
Page 3, Line 29that the department prescribes and receive approval of their
Page 3, Line 30registration from the department.".
Page 3, Line 31Page 36 of the bill, line 13, strike "(e)".
Page 3, Line 32Page 36 of the bill, after line 16 insert:
Page 3, Line 33"(f) (I) After the notice and hearing held in accordance
Page 3, Line 34with sections 24-4-104 and 24-4-105, the department may
Page 3, Line 35disqualify a qualified retailer if the department determines:
Page 3, Line 36(A) The qualified retailer requested advance payment or
Page 4, Line 1claimed a credit with respect to a transaction that does not
Page 4, Line 2qualify for the credit allowed by this section;
Page 4, Line 3(B) The qualified retailer provided false or misleading
Page 4, Line 4information to the department; or
Page 4, Line 5(C) The qualified retailer no longer holds a sales tax
Page 4, Line 6license.
Page 4, Line 7(II) A retailer that has been disqualified pursuant to this
Page 4, Line 8subsection (3)(f) may not reapply to be a qualified retailer. The
Page 4, Line 9department shall not approve a registration submitted by a
Page 4, Line 10disqualified retailer.".
Page 4, Line 11Page 42 of the bill, line 27, after "amend" insert "(2)(g)(III), (2)(g)(IV),
Page 4, Line 12(3)(e)(III), and".
Page 4, Line 13Page 43 of the bill, line 1, strike "(6)" and substitute "(6); and add
Page 4, Line 14(2)(g)(V), (3)(e)(IV), and (4)(c)".
Page 4, Line 15Page 43 of the bill, after line 3 insert:
Page 4, Line 16"(2) Definitions. As used in this section, unless the context
Page 4, Line 17otherwise requires:
Page 4, Line 18(g) "Qualified retailer" means a retailer that sells qualified electric
Page 4, Line 19bicycles and:
Page 4, Line 20(III) Has paid the taxes due on the monthly sales tax return; and
Page 4, Line 21(IV) Has registered with the department pursuant to subsection
Page 4, Line 22(3)(e)(III) of this section; and
Page 4, Line 23(V) Has not been disqualified by the department pursuant
Page 4, Line 24to subsection (4)(c) of this section.
Page 4, Line 25(3) (e) (III) Prior to selling a qualified electric bicycle for which
Page 4, Line 26a retailer intends to claim a credit pursuant to this section, the retailer
Page 4, Line 27shall:
Page 4, Line 28(A) Register as a qualified retailer by filing with the department
Page 4, Line 29a registration statement in the form and manner prescribed by the
Page 4, Line 30department and receive approval of their registration from the
Page 4, Line 31department; and
Page 4, Line 32(B) Provide the office detailed information as the office
Page 4, Line 33may require regarding each model of qualified electric bicycle
Page 4, Line 34the retailer intends to sell for the credit allowed by this
Page 4, Line 35section. The office may require a qualified retailer to
Page 4, Line 36periodically update the information required by this subsection
Page 4, Line 37(3)(e)(III)(B).
Page 4, Line 38(IV) A qualified retailer may authorize the office to
Page 4, Line 39publicize the qualified retailer's intention to sell qualified
Page 4, Line 40electric bicycles pursuant to this section on the office's website.
Page 5, Line 1(4) (c) (I) After the notice and hearing held in accordance
Page 5, Line 2with sections 24-4-104 and 24-4-105, the department may
Page 5, Line 3disqualify a qualified retailer if the department determines:
Page 5, Line 4(A) The qualified retailer requested advance payment or
Page 5, Line 5claimed a credit with respect to a transaction that does not
Page 5, Line 6qualify for the credit allowed by this section;
Page 5, Line 7(B) The qualified retailer provided false or misleading
Page 5, Line 8information to the department or the office;
Page 5, Line 9(C) The qualified retailer failed to comply with the
Page 5, Line 10requirements set forth in subsection (3)(e)(III)(B) of this section;
Page 5, Line 11or
Page 5, Line 12(D) The qualified retailer no longer holds a sales tax
Page 5, Line 13license.
Page 5, Line 14(II) The department may consult with the office for the
Page 5, Line 15purpose of making a determination pursuant to this subsection
Page 5, Line 16(4)(c).
Page 5, Line 17(III) A retailer that has been disqualified pursuant to this
Page 5, Line 18subsection (4)(c) may not reapply to be a qualified retailer. The
Page 5, Line 19department shall not approve a registration submitted by a
Page 5, Line 20disqualified retailer.
Page 5, Line 21(IV) Upon notification by the department of a retailer's
Page 5, Line 22disqualification, the office shall remove the disqualified
Page 5, Line 23retailer from the list published pursuant to subsection (3)(e)(IV)
Page 5, Line 24of this section.".
Page 5, Line 25Page 43 of the bill, after line 15 insert:
Page 5, Line 26"SECTION 14. In Colorado Revised Statutes, 39-21-113, add
Page 5, Line 27(40) as follows:
Page 5, Line 2839-21-113. Reports and returns - rule - repeal.
Page 5, Line 29(40) Notwithstanding the provisions of this section, the
Page 5, Line 30executive director may provide to the Colorado energy office
Page 5, Line 31detailed taxpayer information pertinent to a claim for an
Page 5, Line 32income tax credit for the retail sale of a qualified electric
Page 5, Line 33bicycle pursuant to section 39-22-555. Any information provided
Page 5, Line 34pursuant to this subsection (40) must remain confidential, and
Page 5, Line 35all persons who receive this information are subject to the
Page 5, Line 36limitations specified in subsection (4) of this section and the
Page 5, Line 37penalties specified in subsection (6) of this section.".
Page 5, Line 38Renumber succeeding sections accordingly.
Page 5, Line 39Amend the House Finance Committee Report, dated March 23, 2026,
Page 6, Line 1page 9, line 9, strike "state."." and substitute "state.
Page 6, Line 2(d) If a credit is allowed pursuant to this section to a
Page 6, Line 3qualified purchaser that is an airport, airfield, or airpark, no
Page 6, Line 4additional credit is allowed to a qualified purchaser that
Page 6, Line 5purchases the sustainable aviation fuel, directly or indirectly,
Page 6, Line 6from the qualified purchaser to which the credit was allowed.
Page 6, Line 7The qualified purchaser for which a credit was reserved shall
Page 6, Line 8disclose to any purchaser that it has reserved a credit with
Page 6, Line 9respect to the sustainable aviation fuel sold.".".
Page 6, Line 10Page 52 of the bill, strike line 10 and substitute "(1) as follows:".
Page 6, Line 11Page 52 of the bill, strike lines 13 through 17 and substitute:
Page 6, Line 12"(1) (a) For the state fiscal years commencing on or after July 1,
Page 6, Line 132014, Except as otherwise provided in subsection (1)(b) of this
Page 6, Line 14section, all sales, storage, and use of qualified property, on or after
Page 6, Line 15July 1, 2024, but before January 1, 2027, for use in space flight is
Page 6, Line 16exempt from taxation under parts 1 and 2 of this article article 26.
Page 6, Line 17(b) On or after January 1, 2030, all sales, storage, and use
Page 6, Line 18of qualified property for use in space flight is exempt from
Page 6, Line 19taxation under parts 1 and 2 of this article 26.
Page 6, Line 20(c) Subsection (1)(a) of this section and this subsection
Page 6, Line 21(1)(c) are repealed, effective December 31, 2029.".
Page 6, Line 22Page 54 of the bill, strike lines 2 through 4 and substitute "January 1,
Page 6, Line 232027, the allowance of two percent provided for in section 39-27-102
Page 6, Line 24(1)(b)(I)(A) shall section 39-27-102 (1)(b)(I) must be taken into
Page 6, Line 25account. In computing the amount of tax for tax".
Page 6, Line 26Page 11 of the report, after line 27 insert:
Page 6, Line 27"SECTION 31. In Colorado Revised Statutes, 39-22-123.5,
Page 6, Line 28amend (3.5)(b)(I) and (3.5)(c) introductory portion; and add (2.7)(d) as
Page 6, Line 29follows:
Page 6, Line 30 39-22-123.5. Earned income tax credit - legislative declaration
Page 6, Line 31- repeal.
Page 6, Line 32(2.7) (d) (I) For income tax years commencing on or after
Page 6, Line 33January 1, 2028, a resident individual is allowed an earned
Page 6, Line 34income tax credit against the taxes due under this article 22
Page 6, Line 35that is equal to the applicable percentage, set forth in
Page 6, Line 36subsection (2.7)(d)(II) of this section, of the federal credit that
Page 6, Line 37the resident individual would have been allowed under section
Page 7, Line 132 (n)(2) of the internal revenue code, notwithstanding the date
Page 7, Line 2limitation set forth in section 32(n) of the internal revenue code
Page 7, Line 3as specified in section 9621 (a) of the "American Rescue Plan Act
Page 7, Line 4of 2021", Pub.L. 117-2.
Page 7, Line 5(II) Except as otherwise provided in subsection (3.5) of this
Page 7, Line 6section, the percentage used to calculate the amount of credit
Page 7, Line 7that can be claimed pursuant to subsection (2.7)(d)(I) of this
Page 7, Line 8section is twenty-five percent.
Page 7, Line 9(3.5) (b) (I) For the income tax year commencing on January 1,
Page 7, Line 102025, the percentage of the federal earned income tax credit that the
Page 7, Line 11resident individual claimed or could have claimed that is used to calculate
Page 7, Line 12the amount of earned income tax credit allowed pursuant to subsections
Page 7, Line 13(2)(d), (2.5)(e), and (2.7)(c), and (2.7)(d) of this section is increased by
Page 7, Line 14fifteen percentage points if the estimated adjustment factor is equal to or
Page 7, Line 15greater than two percent.
Page 7, Line 16(c) For income tax years commencing on or after January 1, 2026,
Page 7, Line 17the percentage of the federal earned income tax credit that the resident
Page 7, Line 18individual claimed or could have claimed that is used to calculate the
Page 7, Line 19amount of earned income tax credit allowed pursuant to subsections
Page 7, Line 20(2)(d), (2.5)(e), and (2.7)(c), and (2.7)(d) of this section is increased as
Page 7, Line 21follows if the estimated adjustment factor is as follows:".
Page 7, Line 22Renumber succeeding sections accordingly.
Page 7, Line 23Page 11 of the report, line 29, after "(12)(b)(III)" insert "and (16)".
Page 7, Line 24Page 12 of the report, after line 21 insert:
Page 7, Line 25"(16) (a) During the state fiscal year beginning July 1,
Page 7, Line 262027, and every fourth state fiscal year thereafter, the
Page 7, Line 27department shall engage a contractor to examine whether a
Page 7, Line 28country that is identified as a listed jurisdiction should remain
Page 7, Line 29a listed jurisdiction.
Page 7, Line 30(b) The department shall require the contractor to
Page 7, Line 31examine each listed jurisdiction and to make recommendations
Page 7, Line 32about the status of a listed jurisdiction in a written report
Page 7, Line 33submitted to the executive committee of the legislative council
Page 7, Line 34and the governor no later than one hundred eighty calendar
Page 7, Line 35days after the effective date of the contract engaging the
Page 7, Line 36contractor to conduct the study.
Page 7, Line 37(c) When examining a listed jurisdiction, the department
Page 7, Line 38shall require the contractor to recommend whether a listed
Page 7, Line 39jurisdiction should continue to be a listed jurisdiction based on
Page 7, Line 40whether the listed jurisdiction:
Page 8, Line 1(I) Assesses a corporate tax rate of less than fifteen
Page 8, Line 2percent;
Page 8, Line 3(II) Allows tax deductions, incentives, or credits that
Page 8, Line 4lower effective tax rates artificially, with special
Page 8, Line 5consideration given to intellectual property and
Page 8, Line 6foreign-source royalties;
Page 8, Line 7(III) Targets profit-shifting of foreign-controlled
Page 8, Line 8corporations;
Page 8, Line 9(IV) Lacks transparency and does not engage in data
Page 8, Line 10sharing or cooperate with other countries' revenue agencies
Page 8, Line 11during audits and investigations or does not participate in
Page 8, Line 12country-by-country reporting;
Page 8, Line 13(V) Does not require a corporation to engage in
Page 8, Line 14substantial activity or deliver economic substance in the listed
Page 8, Line 15jurisdiction in order to be incorporated in that jurisdiction;
Page 8, Line 16(VI) Does not maintain a beneficial ownership registry or
Page 8, Line 17does not provide the public with access to company information;
Page 8, Line 18(VII) Allows hybrid-mismatch relationships;
Page 8, Line 19(VIII) Allows overly lenient transfer pricing;
Page 8, Line 20(IX) Allows income-shifting between corporate affiliates
Page 8, Line 21or other indicators of profit-shifting;
Page 8, Line 22(X) Has not undertaken reforms to address allegations
Page 8, Line 23that it is a tax haven and that it should not be a listed
Page 8, Line 24jurisdiction;
Page 8, Line 25(XI) Provides certain tax or other benefits exclusively
Page 8, Line 26for foreign firms and not to domestic entities;
Page 8, Line 27(XII) Engages in other tax evasion indicators; or
Page 8, Line 28(XIII) Issues corporate profit or foreign direct investment
Page 8, Line 29statistics that are significantly out of proportion to local
Page 8, Line 30economic development or the local workforce.
Page 8, Line 31(d) A country may submit to the contractor or the
Page 8, Line 32department information about international tax reform and
Page 8, Line 33evolving best practices.
Page 8, Line 34(e) The contractor may recommend that a country be
Page 8, Line 35deemed a listed jurisdiction or recommend that a country no
Page 8, Line 36longer be a listed jurisdiction.".
Page 8, Line 37Page 70 of the bill, before line 23 insert:
Page 8, Line 38"SECTION 35. Appropriation - adjustments to 2026 long bill.
Page 8, Line 39(1) Except as provided in subsection (3) of this section, to implement this
Page 8, Line 40act, appropriations made in the annual general appropriation act for the
Page 8, Line 412026-27 state fiscal year to the department of health care policy and
Page 9, Line 1financing are adjusted as follows:
Page 9, Line 2(a) The general fund appropriation for medical and long-term care
Page 9, Line 3services for Medicaid eligible individuals is decreased by $52,560, which
Page 9, Line 4is subject to the "(M)" notation as defined in the annual general
Page 9, Line 5appropriation act for the same fiscal year;
Page 9, Line 6(b) The appropriation for medical and long-term care services for
Page 9, Line 7Medicaid eligible individuals is increased by $52,560 cash funds, which
Page 9, Line 8consists of $50,900 from the health care expansion fund created in section
Page 9, Line 924-22-117 (2)(a)(I), C.R.S., and $1,660 from the tobacco tax cash fund
Page 9, Line 10created in section 24-22-117 (1)(a), C.R.S.;
Page 9, Line 11(c) The appropriation for the primary care fund program is
Page 9, Line 12increased by $21,024, which is from the primary care fund created in
Page 9, Line 13section 24-22-117 (2)(b)(I), C.R.S.;
Page 9, Line 14(d) The general fund appropriation for the children's basic health
Page 9, Line 15plan medical and dental costs is decreased by $332.; and
Page 9, Line 16(e) The appropriation for the children's basic health medical and
Page 9, Line 17dental costs is increased by $332, which is from the children's basic
Page 9, Line 18health plan trust fund created in section 25.5-8-105 (1), C.R.S.
Page 9, Line 19(2) For the 2026-27 state fiscal year, the general assembly
Page 9, Line 20anticipates that the department of health care policy and financing will
Page 9, Line 21receive $20,710 in federal funds for the primary care fund program to
Page 9, Line 22implement this act, which amount is subject to the "(I)" notation as
Page 9, Line 23defined in the annual general appropriation act for the same fiscal year.
Page 9, Line 24The appropriation in subsection (1)(c) of this section is based on the
Page 9, Line 25assumption that the department will receive this amount of federal funds.
Page 9, Line 26(3) Subsection (1) of this section does not require a reduction of
Page 9, Line 27an appropriation in the annual general appropriation act for the 2026-27
Page 9, Line 28state fiscal year for the department of health care policy and financing if:
Page 9, Line 29(a) The amount of the general fund appropriation for medical and
Page 9, Line 30long-term care services for Medicaid eligible individuals is less than the
Page 9, Line 31amount of the adjustment required in subsection (1)(a) of this section;
Page 9, Line 32(b) The amount of the general fund appropriation for the children's
Page 9, Line 33basic health plan medical and dental costs is less than the amount of the
Page 9, Line 34adjustment required in subsection (1)(c) of this section; or
Page 9, Line 35(c) The annual general appropriation act for the 2026-27 state
Page 9, Line 36fiscal year does not include an appropriation to the department of health
Page 9, Line 37care policy and financing.
Page 9, Line 38SECTION 36. Appropriation. (1) For the 2026-27 state fiscal
Page 9, Line 39year, $48,482 is appropriated to the department of revenue. This
Page 9, Line 40appropriation is from the general fund. To implement this act, the
Page 9, Line 41department may use this appropriation as follows:
Page 9, Line 42(a) $20,024 for for tax administration IT system (GenTax) support;
Page 9, Line 43(b) $15,338 to the taxation business group for personal services
Page 10, Line 1related to taxation serivces; and
Page 10, Line 2(c) $13,120 to the executive director's office for personal services
Page 10, Line 3related to administration and support.
Page 10, Line 4(2) For the 2026-27 state fiscal year, $25,000 is appropriated to the
Page 10, Line 5office of the governor for use by economic development programs. This
Page 10, Line 6appropriation is from the general fund. To implement this act, the office
Page 10, Line 7may use this appropriation for administration.
Page 10, Line 8(3) For the 2026-27 state fiscal year, $996,276 is appropriated to
Page 10, Line 9the department of early childhood. This appropriation is from the
Page 10, Line 10preschool programs cash fund created in section
Page 10, Line 1126.5-4-209 (1)(a), C.R.S. To implement this act, the department may use
Page 10, Line 12this appropriation for universal preschool program.
Page 10, Line 13(4) For the 2026-27 state fiscal year, $35,741 is appropriated to the
Page 10, Line 14department of public health and environment. This appropriation consists
Page 10, Line 15of $17,704 from the tobacco education programs fund created in section
Page 10, Line 1624-22-117 (2)(c)(I), C.R.S., $17,704 from the prevention, early detection,
Page 10, Line 17and treatment fund created in section 24-22-117 (2)(d)(I), C.R.S., and
Page 10, Line 18$333 from the tobacco tax cash fund created in section 24-22-117 (1)(a),
Page 10, Line 19C.R.S. To implement this act, the department may use this appropriation
Page 10, Line 20as follows:
Page 10, Line 21(a) $17,704 from the tobacco education programs fund for tobacco
Page 10, Line 22education, prevention, and cessation program administration;
Page 10, Line 23(b) $17,704 from the prevention, early detection, and treatment
Page 10, Line 24fund for cancer, cardiovascular disease, and chronic pulmonary disease
Page 10, Line 25grants; and
Page 10, Line 26(c) $333 from the tobacco tax cash fund for appropriation from the
Page 10, Line 27tobacco tax cash fund to the general fund.
Page 10, Line 28(5) For the 2026-27 state fiscal year, $333 is appropriated to the
Page 10, Line 29department of public health and environment. This appropriation is from
Page 10, Line 30the general fund exempt account created in section 24-77-103.6 (2),
Page 10, Line 31C.R.S. To implement this act, the department may use this appropriation
Page 10, Line 32for immunization operating expenses.
Page 10, Line 33SECTION 37. Effective date. This act takes effect upon passage;
Page 10, Line 34except that section 40 of this act takes effect only if the annual general
Page 10, Line 35appropriation act for the 2026-27 state fiscal year becomes law, in which
Page 10, Line 36case section 40 takes effect upon the effective date of this act or of the
Page 10, Line 37annual general appropriation act for state fiscal year 2026-27, whichever
Page 10, Line 38is later.".
Page 10, Line 39Renumber succeeding section accordingly.
Page 10, Line 40Strike "2027," and substitute "2026," on: Page 28, line 26; and Page 29,
Page 10, Line 41lines 9 and 11.
Page 11, Line 1Page 1 of the bill, line 101, strike, "expenditures." and substitute
Page 11, Line 2"expenditures, and, in connection therewith, making and
Page 11, Line 3reducing an appropriation.".