Second Regular Session
Seventy-third General Assembly
STATE OF COLORADO
ENGROSSED
This Version Includes All Amendments Adopted
on Second Reading in the House of Introduction
LLS NO. 22-1058.01 Julie Pelegrin x2700
HOUSE BILL 22-1414
House Committees Senate Committees
Public & Behavioral Health & Human Services
Finance
Appropriations
A BILL FOR AN ACT
C
ONCERNING PROVIDING HEALTHY MEALS TO ALL PUBLIC SCHOOL101
STUDENTS, AND, IN CONNECTION THEREWITH , CREATING THE102
HEALTHY SCHOOL MEALS FOR ALL PROGRAM AND PROVIDING103
FUNDING FOR THE PROGRAM BY CAPPING ITEMIZED AND104
STANDARD STATE INCOME TAX DEDUCTIONS FOR TAXPAYERS105
WHO HAVE FEDERAL ADJUSTED GROSS INCOME OF $300,000 OR106
MORE.107
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
.)
HOUSE
2nd Reading Unamended
May 5, 2022
HOUSE SPONSORSHIP
Gonzales-Gutierrez and Michaelson Jenet,
SENATE SPONSORSHIP
Pettersen and Fields, Moreno
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing statute.
Dashes through the words indicate deletions from existing statute. The bill creates the healthy school meals for all program (program)
in the department of education (department) to:
! Reimburse school food authorities that choose to
participate in the program (participating school food
authorities) for free meals provided to students who are not
eligible for free or reduced-price meals under the federal
school meals programs;
! Provide local food purchasing grants to eligible
participating school food authorities;
! Provide funding to participating school food authorities to
increase the wages or provide stipends for individuals
employed to prepare and serve food; and
! Provide assistance to participating school food authorities
through the local school food purchasing technical
assistance and education grant program.
The portion of the program that provides reimbursement for school
meals begins operating in the 2023-24 budget year. The remaining
portions of the program begin operating in the first full budget year after
the state of Colorado begins participating in the federal demonstration
project to use medicaid eligibility to identify students who are eligible for
the federal school meals programs (demonstration project).
A participating school food authority must:
! Provide free meals to all students enrolled in the public
schools that the participating school food authority serves
and that participate in the national school lunch program or
national school breakfast program;
! Provide to the department annual notice of participation;
and
! Maximize the amount of federal reimbursement by
participating in the federal community eligibility provision
to identify students who are eligible for the federal school
meals programs.
The amount of reimbursement distributed pursuant to the program
is equal to the federal free reimbursement rate multiplied by the total
number of meals served minus any other federal or state reimbursement
the school food authority receives for providing meals.
The bill requires the department to:
! Participate in the federal community eligibility provision
for the state as a whole, if that option is available; and
! Apply to participate in the demonstration project.
Under the bill, a participating school food authority that creates a
parent and student committee to advise on food purchasing (advisory
committee) is eligible to receive a local food purchasing grant (grant) to
purchase Colorado grown, raised, or processed products for school meals.
1414
-2- Each eligible participating school food authority must comply with
reporting requirements. The bill establishes the amount of the grants,
limits on how the grant money may be spent, and the required
membership of the advisory committee. The department must annually
review a sample of the invoices for purchases made using grant money to
ensure compliance with purchasing requirements.
The bill creates the local school food purchasing technical
assistance and education grant program (grant program) under which a
statewide nonprofit organization distributes grants to promote the
purchase of Colorado grown, raised, or processed products by
participating school food authorities and to assist participating school
food authorities in preparing meals using basic ingredients rather than
processed products. The nonprofit organization must report annually to
the department concerning implementation of the grant program.
The department must submit to committees of the general
assembly a biennial report concerning implementation of the program.
The department must contract with an independent auditor to conduct a
biennial financial and performance audit of the program. The report and
the audit must include implementation of the program, implementation of
the local food purchasing grants, use of the additional amount for
increasing wages or providing stipends, and implementation of the grant
program.
The bill directs the general assembly to appropriate annually, by
line item in the annual appropriation bill, the amount necessary to
implement the program, including a specified amount for the grant
program.
Current law caps state income tax itemized deductions for
taxpayers who have federal adjusted gross income of $400,000 or more
at $30,000 for single filers and $60,000 for joint filers. The bill applies
the cap to both itemized and standard income tax deductions for taxpayers
who have federal adjusted gross income of $300,000 or more and lowers
the cap to $12,000 for single filers and $16,000 for joint filers. The
amount of revenue generated by the changes to the cap must be
appropriated to fund the program. If the program is repealed, the changes
to the cap no longer apply.
The bill takes effect only if it is approved by the voters at the
November 2022 general election. This approval is a voter-approved
revenue change that allows the state to retain and spend all revenue
generated by the changes to the cap on state income tax deductions.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, add part 2 to article2
1414-3- 82.9 of title 22 as follows:1
PART 22
HEALTHY SCHOOL MEALS FOR ALL PROGRAM3
22-82.9-201. Short title. T
HE SHORT TITLE OF THIS PART 2 IS THE4
"H
EALTHY SCHOOL MEALS FOR ALL ACT".5
22-82.9-202. Legislative declaration. (1) T
HE GENERAL6
ASSEMBLY FINDS AND DECLARES THAT :7
(a) N
O COLORADO CHILD SHOULD EXPERIENCE HUNGER , AND8
EVERY PUBLIC SCHOOL STUDENT SHOULD BENEFIT FROM ACCESS TO9
HEALTHY, LOCALLY PROCURED, AND FRESHLY PREPARED MEALS DURING10
THE SCHOOL DAY;11
(b) H
EALTHY SCHOOL MEALS ARE NECESSARY FOR ALL STUDENTS12
FOR EFFECTIVE LEARNING, AND COLORADO'S INVESTMENT IN EDUCATION13
SHOULD INCLUDE HEALTHY SCHOOL MEALS FOR ALL STUDENTS TO14
SUPPORT THE NOURISHMENT STUDENTS NEED TO ACHIEVE ACADEMIC15
SUCCESS;16
(c) A
CCESS TO HEALTHY SCHOOL MEALS SHOULD NOT CAUSE17
STIGMA OR STRESS FOR ANY STUDENT SEEKING AN EDUCATION ;18
(d) C
OLORADO'S HEALTHY SCHOOL MEALS PROGRAM SHOULD19
SUPPORT COLORADO'S FOOD SYSTEMS, INCLUDING LOCAL FARMERS AND20
RANCHERS;21
(e) C
OLORADO'S HEALTHY SCHOOL MEALS PROGRAM MUST22
SUPPORT STUDENTS' NUTRITION AND PROVIDE QUALITY MEALS TO BOOST23
THE HEALTH AND WELL-BEING OF COLORADO STUDENTS;24
(f) D
URING THE COVID-19 PANDEMIC, THE UNITED STATES25
DEPARTMENT OF AGRICULTURE EASED PROGRAM RESTRICTIONS TO ALLOW26
FREE MEALS TO CONTINUE TO BE AVAILABLE TO ALL STUDENTS27
1414
-4- UNIVERSALLY, ENSURING THAT ALL STUDENTS FACING HUNGER HAD1
ACCESS TO FOOD WHILE IN SCHOOL; AND2
(g) N
OW THAT STRATEGIES EXIST TO PREVENT HUNGER FOR ALL3
STUDENTS DURING THE SCHOOL DAY , IT IS IMPERATIVE THAT THE STATE4
EMBRACE THESE STRATEGIES TO MOVE TOWARD THE GOAL OF ENDING5
CHILD HUNGER.6
(2) T
HE GENERAL ASSEMBLY FINDS, THEREFORE, THAT IT IS IN THE7
BEST INTERESTS OF THE STUDENTS OF COLORADO AND THEIR FAMILIES TO8
ENACT THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM TO PROVIDE FREE9
MEALS IN PUBLIC SCHOOLS FOR ALL STUDENTS .10
22-82.9-203. Definitions. A
S USED IN THIS PART 2, UNLESS THE11
CONTEXT OTHERWISE REQUIRES :12
(1) "C
OLORADO GROWN , RAISED, OR PROCESSED PRODUCTS "13
MEANS ALL FRUITS, VEGETABLES, GRAINS, MEATS, AND DAIRY PRODUCTS,14
EXCEPT LIQUID MILK, GROWN, RAISED, OR PRODUCED IN COLORADO AND15
MINIMALLY PROCESSED PRODUCTS OR VALUE -ADDED PROCESSED16
PRODUCTS THAT MEET THE STANDARDS FOR THE COLORADO PROUD17
DESIGNATION, AS ESTABLISHED BY THE COLORADO DEPARTMENT OF18
AGRICULTURE, EVEN IF THE PRODUCT DOES NOT HAVE THE COLORADO19
PROUD DESIGNATION.20
(2) "C
OMMUNITY ELIGIBILITY PROVISION" MEANS THE FEDERAL21
PROGRAM CREATED IN 42 U.S.C. SEC. 1759a (a)(1)(F) THAT ALLOWS22
SCHOOL DISTRICTS TO CHOOSE TO RECEIVE FEDERAL SPECIAL ASSISTANCE23
PAYMENTS FOR SCHOOL MEALS IN EXCHANGE FOR PROVIDING FREE24
SCHOOL MEALS TO ALL STUDENTS ENROLLED IN ALL OR SELECTED25
SCHOOLS OF THE SCHOOL DISTRICT.26
(3) "D
EPARTMENT" MEANS THE DEPARTMENT OF EDUCATION27
1414
-5- CREATED IN SECTION 24-1-115.1
(4) "E
LIGIBLE MEAL" MEANS A LUNCH OR BREAKFAST THAT MEETS2
THE NUTRITIONAL REQUIREMENTS SPECIFIED IN 7 CFR 210.10, OR3
SUCCESSOR REGULATIONS, FOR THE NATIONAL SCHOOL LUNCH PROGRAM4
OR THE NATIONAL SCHOOL BREAKFAST PROGRAM .5
(5) "F
EDERAL FREE REIMBURSEMENT RATE " MEANS THE FREE6
REIMBURSEMENT RATE SET BY THE UNITED STATES DEPARTMENT OF7
AGRICULTURE FOR MEALS THAT QUALIFY FOR REIMBURSEMENT UNDER THE8
NATIONAL SCHOOL BREAKFAST PROGRAM AND THE NATIONAL SCHOOL9
LUNCH PROGRAM.10
(6) "I
DENTIFIED STUDENT PERCENTAGE " MEANS THE PERCENTAGE11
OF A PUBLIC SCHOOL'S OR SCHOOL DISTRICT'S STUDENT ENROLLMENT WHO12
ARE CERTIFIED AS ELIGIBLE FOR FREE MEALS BASED ON DOCUMENTATION13
OF BENEFIT RECEIPT OR CATEGORICAL ELIGIBILITY AS DESCRIBED IN 7 CFR14
245.6,
OR SUCCESSOR REGULATIONS.15
(7) "M
INIMALLY PROCESSED PRODUCTS " MEANS RAW OR FROZEN16
FABRICATED PRODUCTS ; PRODUCTS THAT RETAIN THEIR INHERENT17
CHARACTER, SUCH AS SHREDDED CARROTS OR DICED ONIONS ; AND DRIED18
PRODUCTS, SUCH AS BEANS, BUT DOES NOT INCLUDE ANY PRODUCTS THAT19
ARE HEATED, COOKED, OR CANNED.20
(8) "N
ATIONAL SCHOOL BREAKFAST PROGRAM " MEANS THE21
FEDERAL SCHOOL BREAKFAST PROGRAM CREATED IN 42 U.S.C. SEC. 1773.22
(9) "N
ATIONAL SCHOOL LUNCH PROGRAM " MEANS THE FEDERAL23
SCHOOL LUNCH PROGRAM CREATED IN THE "RICHARD B. RUSSELL24
N
ATIONAL SCHOOL LUNCH ACT", 42 U.S.C. SEC. 1751 ET SEQ.25
(10) "P
ARTICIPATING SCHOOL FOOD AUTHORITY " MEANS A SCHOOL26
FOOD AUTHORITY THAT CHOOSES TO PARTICIPATE IN THE HEALTHY27
1414
-6- SCHOOL MEALS FOR ALL PROGRAM .1
(11) "P
ROGRAM" MEANS THE HEALTHY SCHOOL MEALS FOR ALL2
PROGRAM CREATED IN SECTION 22-82.9-204.3
(12) "S
CHOOL FOOD AUTHORITY " HAS THE SAME MEANING AS4
PROVIDED IN SECTION 22-32-120 (8).5
(13) "S
TATE BOARD" MEANS THE STATE BOARD OF EDUCATION6
CREATED AND EXISTING PURSUANT TO SECTION 1 OF ARTICLE IX OF THE7
STATE CONSTITUTION.8
(14) "V
ALUE-ADDED PROCESSED PRODUCTS " MEANS PRODUCTS9
THAT ARE ALTERED FROM THEIR UNPROCESSED OR MINIMALLY PROCESSED10
STATE THROUGH PRESERVATION TECHNIQUES , INCLUDING COOKING,11
BAKING, OR CANNING.12
22-82.9-204. Healthy school meals for all program - created -13
rules. (1) (a) T
HERE IS CREATED IN THE DEPARTMENT THE HEALTHY14
SCHOOL MEALS FOR ALL PROGRAM THROUGH WHICH EACH SCHOOL FOOD15
AUTHORITY THAT CHOOSES TO PARTICIPATE IN THE PROGRAM :16
(I) O
FFERS ELIGIBLE MEALS, WITHOUT CHARGE, TO ALL STUDENTS17
ENROLLED IN THE PUBLIC SCHOOLS SERVED BY THE PARTICIPATING18
SCHOOL FOOD AUTHORITY THAT PARTICIPATE IN THE NATIONAL SCHOOL19
LUNCH PROGRAM OR NATIONAL SCHOOL BREAKFAST PROGRAM ;20
(II) R
ECEIVES REIMBURSEMENT FOR THE MEALS AS DESCRIBED IN21
SUBSECTION (1)(b) OF THIS SECTION;22
(III) I
S ELIGIBLE TO RECEIVE A LOCAL FOOD PURCHASING GRANT23
PURSUANT TO SECTION 22-82.9-205, SUBJECT TO SUBSECTION (4)(b) OF24
THIS SECTION;25
(IV) I
S ELIGIBLE TO RECEIVE FUNDING PURSUANT TO SECTION26
22-82.9-206
TO INCREASE WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS27
1414
-7- WHOM THE PARTICIPATING SCHOOL FOOD AUTHORITY EMPLOYS TO1
DIRECTLY PREPARE AND SERVE FOOD FOR SCHOOL MEALS , SUBJECT TO2
SUBSECTION (4)(b) OF THIS SECTION; AND3
(V) I
S ELIGIBLE TO RECEIVE ASSISTANCE THROUGH THE LOCAL4
SCHOOL FOOD PURCHASING TECHNICAL ASSISTANCE AND EDUCATION5
GRANT PROGRAM PURSUANT TO SECTION 22-82.9-207, SUBJECT TO6
SUBSECTION (4)(b) OF THIS SECTION.7
(b) T
HE AMOUNT OF THE REIMBURSEMENT PROVIDED THROUGH8
THE PROGRAM TO EACH PARTICIPATING SCHOOL FOOD AUTHORITY FOR9
EACH BUDGET YEAR IS EQUAL TO THE FEDERAL FREE REIMBURSEMENT10
RATE MULTIPLIED BY THE TOTAL NUMBER OF ELIGIBLE MEALS THAT THE11
PARTICIPATING SCHOOL F OOD AUTHORITY SERVES DURING THE12
APPLICABLE BUDGET YEAR MINUS THE TOTAL AMOUNT OF13
REIMBURSEMENT FOR ELIGIBLE MEALS SERVED DURING THE APPLICABLE14
BUDGET YEAR THAT THE PARTICIPATING SCHOOL FOOD AUTHORITY15
RECEIVES PURSUANT TO THE NATIONAL SCHOOL BREAKFAST PROGRAM ,16
THE NATIONAL SCHOOL LUNCH PROGRAM , SECTIONS 22-54-123 AND17
22-54-123.5,
ARTICLE 82.7 OF THIS TITLE 22, AND PART 1 OF THIS ARTICLE18
82.9.19
(c) T
HE DEPARTMENT SHALL DEVELOP PROCEDURES TO ALLOCATE20
AND DISBURSE, BEGINNING IN THE 2023-24 BUDGET YEAR, THE MONEY21
APPROPRIATED AS REIMBURSEMENTS PURSUANT TO THIS SECTION AMONG22
PARTICIPATING SCHOOL FOOD AUTHORITIES EACH BUDGET YEAR IN AN23
EQUITABLE MANNER AND IN COMPLIANCE WITH THE REQUIREMENTS OF24
THE NATIONAL SCHOOL BREAKFAST PROGRAM AND THE NATIONAL SCHOOL25
LUNCH PROGRAM.26
(2) A
SCHOOL FOOD AUTHORITY THAT CHOOSES TO PARTICIPATE27
1414
-8- IN THE PROGRAM MUST ANNUALLY GIVE NOTICE OF PARTICIPATION TO THE1
DEPARTMENT AS PROVIDED BY RULE OF THE STATE BOARD . AT A MINIMUM,2
THE NOTICE MUST INCLUDE EVIDENCE THAT THE SCHOOL FOOD AUTHORITY3
IS PARTICIPATING IN THE COMMUNITY ELIGIBILITY PROVISION AS REQUIRED4
IN SUBSECTION (3) OF THIS SECTION.5
(3) I
F THE UNITED STATES DEPARTMENT OF AGRICULTURE6
CREATES THE OPTION FOR THE STATE, AS A WHOLE, TO PARTICIPATE IN THE7
COMMUNITY ELIGIBILITY PROVISION , THE DEPARTMENT SHALL8
PARTICIPATE IN THE OPTION AND SHALL WORK WITH SCHOOL FOOD9
AUTHORITIES AND THE NECESSARY STATE AND LOCAL DEPARTMENTS TO10
COLLECT DATA AND IMPLEMENT THE COMMUNITY ELIGIBILITY PROVISION11
STATEWIDE. UNTIL SUCH TIME AS COLORADO PARTICIPATES IN THE12
COMMUNITY ELIGIBILITY PROVISION AS A STATE , EACH PARTICIPATING13
SCHOOL FOOD AUTHORITY , AS A CONDITION OF PARTICIPATING IN THE14
PROGRAM, MUST MAXIMIZE THE AMOUNT OF FEDERAL REIMBURSEMENT BY15
PARTICIPATING IN THE COMMUNITY ELIGIBILITY PROVISION FOR ALL16
SCHOOLS THAT QUALIFY FOR THE COMMUNITY ELIGIBILITY PROVISION AND17
THAT THE PARTICIPATING SCHOOL FOOD AUTHORITY SERVES .18
(4) (a) A
S SOON AS PRACTICABLE AFTER THE EFFECTIVE DATE OF19
THIS PART 2, THE DEPARTMENT SHALL APPLY TO THE FEDERAL SECRETARY20
OF AGRICULTURE TO PARTICIPATE IN THE DEMONSTRATION PROJECT21
OPERATED PURSUANT TO 42 U.S.C. SEC. 1758 (b)(15) FOR DIRECT22
CERTIFICATION FOR CHILDREN RECEIVING MEDICAID BENEFITS , WITH THE23
INTENT THAT THE DEMONSTRATION PROJECT IS IMPLEMENTED STATEWIDE24
TO THE EXTENT ALLOWABLE UNDER FEDERAL LAW . IF THE STATE IS25
SELECTED TO PARTICIPATE IN THE DEMONSTRATION PROJECT , THE26
DEPARTMENT SHALL COMPLY WITH ALL OF THE REQUIREMENTS OF THE27
1414
-9- DEMONSTRATION PROJECT , INCLUDING ENTERING INTO AN AGREEMENT1
WITH THE DEPARTMENT OF HEALTH CARE POLICY AND FINANCING TO2
ESTABLISH PROCEDURES BY WHICH A STUDENT MAY BE CERTIFIED ,3
WITHOUT FURTHER APPLICATION , AS MEETING THE ELIGIBILITY4
REQUIREMENTS FOR FREE OR REDUCED -PRICE MEALS PURSUANT TO THE5
NATIONAL SCHOOL BREAKFAST PROGRAM AND THE NATI ONAL SCHOOL6
LUNCH PROGRAM BASED ON INFORMATION COLLECTED BY THE7
DEPARTMENT OF HEALTH CARE POLICY AND FINANCING IN IMPLEMENTING8
THE MEDICAID PROGRAM.9
(b) I
MPLEMENTATION OF SECTIONS 22-82.9-205 TO 22-82.9-207 IS10
CONDITIONAL UPON THE STATE OF COLORADO BEING CERTIFIED TO11
PARTICIPATE IN THE DEMONSTRATION PROJECT FOR DIRECT CERTIFICATION12
FOR CHILDREN RECEIVING MEDICAID BENEFITS THAT IS OPERATED13
PURSUANT TO 42 U.S.C. SEC. 1758 (b)(15).14
(5) T
HE STATE BOARD SHALL PROMULGATE RULES AS NECESSARY15
TO IMPLEMENT THE PROGRAM , INCLUDING RULES TO MAXIMIZE THE16
AMOUNT OF FEDERAL FUNDING AVAILABLE TO IMPLEMENT THE PROGRAM .17
22-82.9-205. Local food purchasing grant - amount - advisory18
committee - verification of invoices. (1) (a) S
UBJECT TO SUBSECTION (5)19
OF THIS SECTION, EACH PARTICIPATING SCHOOL FOOD AUTHORITY THAT20
CREATES AN ADVISORY COMMITTEE AS DESCRIBED IN SUBSECTION (3) OF21
THIS SECTION IS ELIGIBLE TO RECEIVE A LOCAL FOOD PURCHASING GRANT22
PURSUANT TO THIS SECTION TO PURCHASE COLORADO GROWN, RAISED, OR23
PROCESSED PRODUCTS.24
(b) O
N OR BEFORE AUGUST 1 OF THE FIRST FULL BUDGET YEAR IN25
WHICH THIS SECTION IS EFFECTIVE AS PROVIDED IN SUBSECTION (5) OF THIS26
SECTION AND ON OR BEFORE AUGUST 1 OF EACH BUDGET YEAR27
1414
-10- THEREAFTER, EACH PARTICIPATING SCHOOL FOOD AUTHORITY SHALL1
TRACK AND REPORT TO THE DEPARTMENT FOR THE PRECEDING BUDGET2
YEAR:3
(I) T
HE TOTAL AMOUNT SPENT IN PURCHASING ALL PRODUCTS4
USED IN PREPARING MEALS AND HOW MUCH OF THAT TOTAL WAS5
ATTRIBUTABLE TO THE LOCAL FOOD PURCHASING GRANT THE6
PARTICIPATING SCHOOL FOOD AUTHORITY RECEIVED ;7
(II) T
HE TOTAL AMOUNT SPENT TO PURCHASE COLORADO GROWN,8
RAISED, OR PROCESSED PRODUCTS AND HOW MUCH OF THAT TOTAL WAS9
ATTRIBUTABLE TO THE LOCAL FOOD PURCHASING GRANT THE10
PARTICIPATING SCHOOL FOOD AUTHORITY RECEIVED ;11
(III) T
HE TOTAL AMOUNT SPENT TO PURCHASE VALUE -ADDED12
PROCESSED PRODUCTS AND HOW MUCH OF THAT TOTAL WAS13
ATTRIBUTABLE TO THE LOCAL FOOD PURCHASING GRANT THE14
PARTICIPATING SCHOOL FOOD AUTHORITY RECEIVED ; AND15
(IV) T
HE TOTAL NUMBER OF ELIGIBLE MEALS THE PARTICIPATING16
SCHOOL FOOD AUTHORITY PROVIDED TO STUDENTS .17
(2) (a) S
UBJECT TO THE PROVISIONS OF SUBSECTION (2)(b) OF THIS18
SECTION, AT THE BEGINNING OF EACH BUDGET YEAR THE DEPARTMENT ,19
SUBJECT TO AVAILABLE APPROPRIATIONS , SHALL DISTRIBUTE TO EACH20
PARTICIPATING SCHOOL FOOD AUTHORITY THAT IS ELIGIBLE TO RECEIVE A21
GRANT PURSUANT TO THIS SECTION THE GREATER OF FIVE THOUSAND22
DOLLARS OR AN AMOUNT EQUAL TO TWENTY -FIVE CENTS MULTIPLIED BY23
THE NUMBER OF LUNCHES THAT QUALIFIED AS AN ELIGIBLE MEAL THAT24
THE PARTICIPATING SCHOOL FOOD AUTHORITY SERVED TO STUDENTS IN25
THE PRECEDING SCHOOL YEAR . THE PARTICIPATING SCHOOL FOOD26
AUTHORITY SHALL USE THE MONEY RECEIVED PURSUANT TO THIS SECTION27
1414
-11- TO PURCHASE ONLY COLORADO GROWN, RAISED, OR PROCESSED PRODUCTS1
AND AS PROVIDED IN SUBSECTION (3)(b) OF THIS SECTION AND SHALL NOT2
USE MORE THAN TWENTY -FIVE PERCENT OF THE AMOUNT RECEIVED TO3
PURCHASE VALUE-ADDED PROCESSED PRODUCTS . IN ADDITION, A SCHOOL4
FOOD AUTHORITY MAY USE UP TO TEN PERCENT OF THE MONEY RECEIVED5
PURSUANT TO THIS SECTION TO PAY ALLOWABLE COSTS , AS IDENTIFIED BY6
RULES OF THE STATE BOARD, INCURRED IN COMPLYING WITH THIS SECTION.7
(b) A
T THE BEGINNING OF EACH BUDGET YEAR , EACH8
PARTICIPATING SCHOOL FOOD AUTHORITY SHALL SUBMIT TO THE9
DEPARTMENT AN ESTIMATE OF THE AMOUNT IT EXPECTS TO SPEND TO10
PURCHASE COLORADO GROWN, RAISED, OR PROCESSED PRODUCTS FOR THE11
BUDGET YEAR; A DESCRIPTION OF THE ITEMS AND AMOUNTS IT EXPECTS TO12
PURCHASE; AND A LIST OF THE SUPPLIERS FROM WHICH IT EXPECTS TO13
PURCHASE THE ITEMS. IF, BASED ON THE INFORMATION PROVIDED , THE14
DEPARTMENT DETERMINES THAT A PARTICIPATING SCHOOL FOOD15
AUTHORITY IS UNLIKELY TO SPEND THE FULL AMOUNT OF THE GRANT16
DESCRIBED IN SUBSECTION (2)(a) OF THIS SECTION, THE DEPARTMENT17
SHALL REDUCE THE AMOUNT OF THE GRANT ACCORDINGLY . THE18
DEPARTMENT SHALL DISTRIBUTE TO OTHER PARTICIPATING SCHOOL FOOD19
AUTHORITIES THAT ARE ELIGIBLE TO RECEIVE GRANTS PURSUANT TO THIS20
SECTION ANY AMOUNT THAT IS RETAINED PURSUANT TO THIS SUBSECTION21
(2)(b). T
HE DEPARTMENT SHALL DISTRIBUTE THE ADDITIONAL AMOUNTS22
TO THE PARTICIPATING SCHOOL FOOD AUTHORITIES FOR WHICH THE GRANT23
AMOUNT CALCULATED PURSUANT TO SUBSECTION (2)(a) OF THIS SECTION24
IS LESS THAN TWENTY-FIVE THOUSAND DOLLARS, PRIORITIZED BASED ON25
THE HIGHEST IDENTIFIED STUDENT PERCENTAGES AND GREATEST26
FINANCIAL NEED.27
1414
-12- (3) (a) TO RECEIVE A LOCAL FOOD PURCHASING GRANT PURSUANT1
TO THIS SECTION, A PARTICIPATING SCHOOL FOOD AUTHORITY MUST2
ESTABLISH AN ADVISORY COMMITTEE MADE UP OF STUDENTS AND3
PARENTS OF STUDENTS ENROLLED IN THE PUBLIC SCHOOLS SERVED BY THE4
PARTICIPATING SCHOOL FOOD AUTHORITY . IN SELECTING STUDENTS AND5
PARENTS TO SERVE ON THE ADVISORY COMMITTEE , THE PARTICIPATING6
SCHOOL FOOD AUTHORITY SHALL ENSURE THAT THE MEMBERSHIP OF THE7
ADVISORY COMMITTEE REFLECTS THE RACIAL , ETHNIC, AND8
SOCIOECONOMIC DEMOGRAPHICS OF THE STUDENT POPULATION ENROLLED9
BY THE PARTICIPATING SCHOOL FOOD AUTHORITY . THE ADVISORY10
COMMITTEE SHALL ADVISE THE PARTIC IPATING SCHOOL FOOD AUTHORITY11
CONCERNING THE SELECTION OF FOODS TO ENSURE THAT MEALS ARE12
CULTURALLY RELEVANT , HEALTHY, AND APPEALING TO ALL AGES OF THE13
STUDENT POPULATION.14
(b) A
PARTICIPATING SCHOOL FOOD AUTHORITY MAY USE UP TO15
TWELVE PERCENT OF THE AMOUNT RECEIVED PURSUANT TO SUBSECTION16
(2)
OF THIS SECTION TO SUPPORT IMPLEMENTATION OF THE ADVISORY17
COMMITTEE REQUIRED IN SUBSECTION (3)(a) OF THIS SECTION.18
(4) T
HE DEPARTMENT SHALL ANNUALLY REQUIRE A SELECTED19
GROUP OF PARTICIPATING SCHOOL FOOD AUTHORITIES THAT RECEIVED A20
GRANT PURSUANT TO THIS SECTION IN THE PRECEDING BUDGET YEAR TO21
SUBMIT TO THE DEPARTMENT A REPRESENTATIVE SAMPLE OF THE INVOICES22
FOR THE PRODUCTS PURCHASED USING THE GRANT MONEY . NO LATER23
THAN SEPTEMBER 1 OF THE SECOND BUDGET YEAR IN WHICH THIS SECTION24
IS EFFECTIVE AS PROVIDED IN SUBSECTION (5) OF THIS SECTION, AND NO25
LATER THAN SEPTEMBER 1 OF EACH YEAR THEREAFTER, THE DEPARTMENT26
SHALL REVIEW THE INVOICES TO VERIFY THAT THE PRODUCTS PURCHASED27
1414
-13- MET THE REQUIREMENTS SPECIFIED IN THIS SECTION. IF THE DEPARTMENT1
FINDS THAT A PARTICIPATING SCHOOL FOOD AUTHORITY USED A2
SIGNIFICANT PORTION OF THE GRANT MONEY , AS DETERMINED BY RULE OF3
THE STATE BOARD, TO PURCHASE PRODUCTS THAT DID NOT MEET THE4
REQUIREMENTS OF THIS SECTION , THE PARTICIPATING SCHOOL FOOD5
AUTHORITY IS INELIGIBLE TO RECEIVE A GRANT PURSUANT TO THIS6
SECTION FOR THE NEXT BUDGET YEAR FOLLOWING THE BUDGET YEAR IN7
WHICH THE DEPARTMENT COMPLETES THE REVIEW .8
(5) T
HIS SECTION IS EFFECTIVE BEGINNING IN THE FIRST FULL9
BUDGET YEAR AFTER THE STATE OF COLORADO IS CERTIFIED TO10
PARTICIPATE IN THE FEDERAL DEMONSTRATION PROJECT FOR DIRECT11
CERTIFICATION FOR CHILDREN RECEIVING MEDICAID BENEFITS AS12
PROVIDED IN SECTION 22-82.9-204 (4) AND BEGINS INCLUDING MEDICAID13
DIRECT CERTIFICATION IN DETERMINING SCHOOL DISTRICTS ' IDENTIFIED14
STUDENT PERCENTAGES.15
22-82.9-206. School meals food preparation and service16
employees - wage increase or stipend. (1) S
UBJECT TO SUBSECTION (2)17
OF THIS SECTION, IN ADDITION TO THE AMOUNTS RECEIVED PURSUANT TO18
SECTIONS 22-82.9-204 AND 22-82.9-205, A PARTICIPATING SCHOOL FOOD19
AUTHORITY MAY RECEIVE THE GREATER OF THREE THOUSAND DOLLARS OR20
AN AMOUNT EQUAL TO TWELVE CENTS MULTIPLIED BY THE NUMBER OF21
SCHOOL LUNCHES THAT QUALIFY AS ELIGIBLE MEALS THAT THE22
PARTICIPATING SCHOOL FOOD AUTHORITY PROVIDED IN THE PREVIOUS23
BUDGET YEAR, SO LONG AS THE PARTICIPATING SCHOOL FOOD AUTHORITY24
USES ONE HUNDRED PERCENT OF THE AMOUNT RECEIVED PURSUANT TO25
THIS SECTION TO INCREASE WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS26
WHOM THE PARTICIPATING SCHOOL FOOD AUTHORITY EMPLOYS TO27
1414
-14- DIRECTLY PREPARE AND SERVE FOOD FOR SCHOOL MEALS . TO RECEIVE THE1
AMOUNT DESCRIBED IN THIS SECTION , A PARTICIPATING SCHOOL FOOD2
AUTHORITY MUST SUBMIT DOCUMENTATION TO THE DEPARTMENT AS3
REQUIRED BY RULES OF THE STATE BOARD TO DEMONSTRATE THAT THE4
INCREASE IN WAGES OR PROVISION OF STIPENDS USING THE AMOUNT5
RECEIVED PURSUANT TO THIS SECTION IS IMPLEMENTED FOR THE BUDGET6
YEAR IN WHICH THE AMOUNT IS RECEIVED .7
(2) T
HIS SECTION IS EFFECTIVE BEGINNING IN THE FIRST FULL8
BUDGET YEAR AFTER THE STATE OF COLORADO IS CERTIFIED TO9
PARTICIPATE IN THE FEDERAL DEMONSTRATION PROJECT FOR DIRECT10
CERTIFICATION FOR CHILDREN RECEIVING MEDICAID BENEFITS AS11
PROVIDED IN SECTION 22-82.9-204 (4) AND BEGINS INCLUDING MEDICAID12
DIRECT CERTIFICATION IN DETERMINING SCHOOL DISTRICTS ' IDENTIFIED13
STUDENT PERCENTAGES.14
22-82.9-207. Local school food purchasing technical assistance15
and education grant program - created - report. (1) S
UBJECT TO16
SUBSECTION (4) OF THIS SECTION, THERE IS CREATED IN THE DEPARTMENT17
THE LOCAL SCHOOL FOOD PURCHASING TECHNICAL ASSISTANCE AND18
EDUCATION GRANT PROGRAM TO ISSUE A GRANT TO A STATEWIDE19
NONPROFIT ORGANIZATION TO DEVELOP AND MANAGE A GRANT PROGRAM20
TO ASSIST WITH THE PROMOTION OF COLORADO GROWN , RAISED, OR21
PROCESSED PRODUCTS TO PARTICIPATING SC HOOL FOOD AUTHORITIES AND22
TO ASSIST PARTICIPATING SCHOOL FOOD AUTHORITIES IN PREPARING23
MEALS USING BASIC INGREDIENTS , WITH MINIMAL RELIANCE ON24
PROCESSED PRODUCTS.25
(2) S
UBJECT TO AVAILABLE APPROPRIATIONS , THE NONPROFIT26
ORGANIZATION MAY AWARD GRANTS FOR :27
1414
-15- (a) TRAINING, TECHNICAL ASSISTANCE , AND PHYSICAL1
INFRASTRUCTURE, AWARDED TO PARTICIPATING SCHOOL FOOD2
AUTHORITIES, GROWER ASSOCIATIONS, OR OTHER ORGANIZATIONS THAT3
AGGREGATE PRODUCTS FROM PRODUCERS FOR :4
(I) P
ROFESSIONAL CONTRACTING SERVICES TO SUPPORT THE5
DEVELOPMENT AND SUSTAINABILITY OF LOCAL AND REGIONAL FOOD6
SYSTEMS;7
(II) C
HEF TRAINING ON FOOD HANDLING , MEAL PREPARATION8
USING BASIC INGREDIENTS, AND PROCUREMENT PRACTICES , AND FOR9
KITCHEN EQUIPMENT PURCHASES ;10
(III) G
OOD AGRICULTURAL PRACTICES CERTIFICATION COSTS AND11
GOOD HANDLING PRACTICES CERTIFICATION COSTS AND TRAINING ON12
SELLING TO SCHOOLS; AND13
(IV) C
APACITY BUILDING FOR LOCAL VALUE -ADDED PROCESSED14
PRODUCTS; AND15
(b) E
DUCATION, OUTREACH, AND PROMOTION FOR:16
(I) S
CHOOLS TO ENGAGE FAMILIES AND COMMUNITIES ON THE17
BENEFITS OF FARM-TO-SCHOOL AND WAYS TO SUPPORT FARM -TO-SCHOOL;18
AND19
(II) G
ROWER ASSOCIATIONS AND GROWERS TO COMMUNICATE TO20
SCHOOLS AND SCHOOL COMMUNITIES ABOUT THE MULTIPLE BENEFITS OF21
PURCHASING LOCAL PRODUCTS .22
(3) T
HE NONPROFIT ORGANIZATION SHALL ANNUALLY REPORT TO23
THE DEPARTMENT ON IMPLEMENTATION OF THE TECHNICAL ASSISTANCE24
AND EDUCATION GRANT PROGRAM , INCLUDING:25
(a) T
HE NUMBER AND TYPES OF ENTITIES RECEIVING GRANTS ;26
(b) T
HE NUMBER, TYPES, AND PURPOSES OF THE GRANTS AWARDED27
1414
-16- PURSUANT TO SUBSECTION (2)(a) OF THIS SECTION; AND1
(c) T
HE TYPES OF EDUCATION , OUTREACH, AND PROMOTION2
CONDUCTED BY PARTICIPATING SCHOOL FOOD AUTHORITIES AND OTHERS3
PURSUANT TO SUBSECTION (2)(b) OF THIS SECTION.4
(4) T
HIS SECTION IS EFFECTIVE BEGINNING IN THE FIRST FULL5
BUDGET YEAR AFTER THE STATE OF COLORADO IS CERTIFIED TO6
PARTICIPATE IN THE FEDERAL DEMONSTRATION PROJECT FOR DIRECT7
CERTIFICATION FOR CHILDREN RECEIVING MEDICAID BENEFITS AS8
PROVIDED IN SECTION 22-82.9-204 (4) AND BEGINS INCLUDING MEDICAID9
DIRECT CERTIFICATION IN DETERMINING SCHOOL DISTRICTS ' IDENTIFIED10
STUDENT PERCENTAGES.11
22-82.9-208. Report - audit. (1) (a) O
N OR BEFORE DECEMBER12
1,
2024, AND ON OR BEFORE DECEMBER 1 EVERY TWO YEARS THEREAFTER,13
THE DEPARTMENT SHALL PREPARE A REPORT CONCERNING THE14
IMPLEMENTATION OF SECTION 22-82.9-204 AND SECTIONS 22-82.9-205,15
22-82.9-206,
AND 22-82.9-207, TO THE EXTENT THOSE SECTIONS ARE IN16
EFFECT AS PROVIDED IN SECTION 22-82.9-204 (4)(b). AT A MINIMUM, THE17
REPORT MUST DESCRIBE:18
(I) T
HE INCREASE IN THE NUMBER OF STUDENTS WHO RECEIVE19
FREE ELIGIBLE MEALS AS A RESULT OF IMPLEMENTATION OF THE PROGRAM ;20
(II) T
HE EFFECT OF THE USE OF LOCAL FOOD PURCHASING GRANTS21
ON THE AMOUNT OF COLORADO GROWN, RAISED, OR PROCESSED PRODUCTS22
PURCHASED BY PARTICIPATING SCHOOL FOOD AUTHORITIES AND INCLUDE23
A COMPILATION OF THE INFORMATION REPORTED BY PARTICIPATING24
SCHOOL FOOD AUTHORITIES PURSUANT TO SECTION 22-82.9-205 (1)(b);25
(III) T
HE EFFECT OF THE DISTRIBUTION OF MONEY PURSUANT TO26
SECTION 22-82.9-206 ON THE AMOUNT OF WAGES PAID OR THE AMOUNT OF27
1414
-17- STIPENDS PROVIDED TO INDIVIDUALS WHO ARE EMPLOYED BY PUBLIC1
SCHOOLS TO PREPARE AND SERVE SCHOOL MEALS ; AND2
(IV) A
SUMMARY OF THE INFORMATION REPORTED BY THE3
NONPROFIT ORGANIZATION PURSUANT TO SECTION 22-82.9-207 (3)4
CONCERNING IMPLEMENTATION OF THE LOCAL SCHOOL FOOD PURCHASING5
TECHNICAL ASSISTANCE AND EDUCATION GRANT PROGRAM .6
(b) T
HE DEPARTMENT SHALL SUBMIT THE REPORT TO THE7
EDUCATION COMMITTEES OF THE HOUSE OF REPRESENTATIVES AND THE8
SENATE; THE AGRICULTURE, LIVESTOCK, AND WATER COMMITTEE OF THE9
HOUSE OF REPRESENTATIVES ; AND THE AGRICULTURE AND NATURAL10
RESOURCES COMMITTEE OF THE SENATE ; OR ANY SUCCESSOR COMMITTEES.11
(c) N
OTWITHSTANDING THE REQUIREMENT IN SECTION 24-1-13612
(11)(a)(I),
THE REQUIREMENT TO SUBMIT THE REPORT DESCRIBED IN THIS13
SUBSECTION (1) CONTINUES INDEFINITELY.14
(2) T
HE DEPARTMENT SHALL CONTRACT WITH AN INDEPENDENT15
AUDITOR TO CONDUCT A BIENNIAL FINANCIAL AND PERFORMANCE AUDIT16
OF THE IMPLEMENTATION OF THE PROGRAM , INCLUDING IMPLEMENTATION17
OF SECTION 22-82.9-204 AND INCLUDING IMPLEMENTATION OF LOCAL18
FOOD PURCHASING GRANTS PURSUANT TO SECTION 22-82.9-205,19
DISTRIBUTIONS FOR THE INCREASE IN WAGES OR PROVISION OF STIPENDS20
PURSUANT TO SECTION 22-82.9-206, AND IMPLEMENTATION OF THE LOCAL21
SCHOOL FOOD PURCHASING TECHNICAL ASSISTANCE AND EDUCATION22
GRANT PROGRAM PURSUANT TO SECTION 22-82.9-207, TO THE EXTENT23
SAID SECTIONS ARE IN EFFECT AS PROVIDED IN SECTION 22-82.9-20424
(4)(b). T
HE AUDIT OF THE TWO BUDGET YEARS IN EACH BIENNIAL CYCLE25
MUST BE COMPLETED BY DECEMBER 1 OF THE FOLLOWING BUDGET YEAR.26
T
HE DEPARTMENT SHALL MAKE THE AUDIT EASILY ACCESSIBLE BY THE27
1414
-18- PUBLIC ON THE DEPARTMENT WEBSITE .1
22-82.9-209. Program - funding. F
OR THE 2023-24 BUDGET YEAR2
AND FOR EACH BUDGET YEAR THEREAFTER , THE GENERAL ASSEMBLY3
SHALL APPROPRIATE TO THE DEPARTMENT , BY SEPARATE LINE ITEM IN THE4
ANNUAL GENERAL APPROPRIATION BILL , THE AMOUNT NECESSARY TO5
IMPLEMENT THE PROGRAM , INCLUDING THE AMOUNT REQUIRED TO6
REIMBURSE PARTICIPATING SCHOOL FOOD AUTHORITIES FOR ELIGIBLE7
MEALS PROVIDED TO STUDENTS PURSUANT TO SECTION 22-82.9-204 AND8
INCLUDING THE AMOUNT DISTRIBUTED AS LOCAL FOOD PURCHASING9
GRANTS PURSUANT TO SECTION 22-82.9-205, THE AMOUNT DISTRIBUTED10
PURSUANT TO SECTION 22-82.9-206 TO INCREASE THE WAGES OR PROVIDE11
STIPENDS FOR STAFF WHO PREPARE AND SERVE SCHOOL MEALS , AND AT12
LEAST FIVE MILLION DOLLARS ANNUALLY TO IMPLEMENT THE LOCAL13
SCHOOL FOOD PURCHASING TECHNICAL ASSISTANCE AND EDUCATION14
GRANT PROGRAM PURSUANT TO SECTION 22-82.9-207, TO THE EXTENT15
SAID SECTIONS ARE IN EFFECT AS PROVIDED IN SECTION 22-82.9-20416
(4)(b). T
HE DEPARTMENT MAY EXPEND NOT MORE THAN ONE AND17
FIVE-TENTHS PERCENT OF THE TOTAL AMOUNT ANNUALLY APPROPRIATED18
PURSUANT TO THIS SECTION TO OFFSET THE DIRECT AND INDIRECT COSTS19
INCURRED BY THE DEPARTMENT IN IMPLEMENTING THIS PART 2.20
SECTION 2. In Colorado Revised Statutes, amend 22-82.9-10121
as follows:22
22-82.9-101. Short title. This article shall be known and may be
23
cited as THE SHORT TITLE OF THIS PART 1 IS the "Child Nutrition School24
Lunch Protection Program Act".25
SECTION 3. In Colorado Revised Statutes, 22-82.9-103, amend26
the introductory portion as follows:27
1414
-19- 22-82.9-103. Definitions. As used in this article PART 1, unless1
the context otherwise requires:2
SECTION 4. In Colorado Revised Statutes, 22-82.9-105, amend3
(1) and (2) as follows:4
22-82.9-105. Program funding. (1) For each fiscal year, the5
general assembly shall make an appropriation by separate line item in the6
annual general appropriation bill to allow school food authorities to7
provide lunches at no charge for children in state-subsidized early8
childhood education programs administered by public schools or in9
kindergarten through twelfth grade, participating in the school lunch10
program, who would otherwise be required to pay a reduced price for11
lunch. The appropriation to the department for the program must be in12
addition to any appropriation made by the general assembly pursuant to13
section 22-54-123 or 22-54-123.5 (1). The department may expend not14
more than two percent of the money annually appropriated for the15
program to offset the direct and indirect costs incurred by the department16
in implementing the program pursuant to this article 82.9 PART 1.17
(2) The department is authorized to seek and accept gifts, grants,18
and donations from public and private sources for the purposes of this19
article PART 1, but receipt of gifts, grants, and donations shall not be ARE20
NOT a prerequisite to the implementation of the program.21
SECTION 5. In Colorado Revised Statutes, 22-82.9-107, amend22
(1) as follows:23
22-82.9-107. No individual entitlement. (1) Nothing in this24
article shall be interpreted to THIS PART 1 DOES NOT create a legal25
entitlement to any participant to assistance provided pursuant to the26
program.27
1414
-20- SECTION 6. In Colorado Revised Statutes, 39-22-104, amend1
(3)(p) introductory portion; and add (3)(p.5) as follows:2
39-22-104. Income tax imposed on individuals, estates, and3
trusts - single rate - report - legislative declaration - definitions -4
repeal. (3) There shall be added to the federal taxable income:5
(p) E
XCEPT AS OTHERWISE PROVIDED IN SUBSECTION (3)(p.5) OF6
THIS SECTION, for income tax years commencing on or after January 1,7
2022, for taxpayers who claim itemized deductions as defined in section8
63 (d) of the internal revenue code and who have federal adjusted gross9
income in the income tax year equal to or exceeding four hundred10
thousand dollars:11
(p.5) (I) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER12
J
ANUARY 1, 2023, FOR TAXPAYERS WHO CLAIM ITEMIZED DEDUCTIONS AS13
DEFINED IN SECTION 63 (d) OF THE INTERNAL REVENUE CODE OR THE14
STANDARD DEDUCTION AS DEFINED IN SECTION 63 (c) OF THE INTERNAL15
REVENUE CODE AND WHO HAVE FEDERAL ADJUSTED GROSS INCOME IN THE16
INCOME TAX YEAR EQUAL TO OR EXCEEDING THREE HUNDRED THOUSAND17
DOLLARS:18
(A) F
OR A TAXPAYER WHO FILES A SINGLE RETURN , THE AMOUNT19
BY WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME20
UNDER SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE21
STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION22
63 (c)
OF THE INTERNAL REVENUE CODE EXCEEDS , TWELVE THOUSAND23
DOLLARS; AND24
(B) F
OR TAXPAYERS WHO FILE A JOINT RETURN , THE AMOUNT BY25
WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME UNDER26
SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE27
1414
-21- STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION1
63 (c)
OF THE INTERNAL REVENUE CODE EXCEEDS , SIXTEEN THOUSAND2
DOLLARS.3
(II) F
OR THE 2023-24 STATE FISCAL YEAR AND STATE FISCAL4
YEARS THEREAFTER , THE GENERAL ASSEMBLY SHALL ANNUALLY5
APPROPRIATE AN AMOUNT OF GENERAL FUND REVENUE AT LEAST EQUAL6
TO THE AMOUNT OF REVENUE GENERATED BY THE ADDITION TO FEDERAL7
TAXABLE INCOME DESCRIBED IN SUBSECTION (3)(p.5)(I) OF THIS SECTION,8
BUT NOT MORE THAN THE AMOUNT REQUIRED , TO FULLY FUND THE DIRECT9
AND INDIRECT COSTS OF IMPLEMENTING THE HEALTHY SC HOOL MEALS FOR10
ALL PROGRAM AS PROVIDED IN SECTION 22-82.9-209. THE PROVISIONS OF11
SUBSECTION (3)(p.5)(I) OF THIS SECTION CONSTITUTE A VOTER-APPROVED12
REVENUE CHANGE , APPROVED BY THE VOTERS AT THE STATEWIDE13
ELECTION IN NOVEMBER OF 2022, AND THE REVENUE GENERATED BY THIS14
VOTER-APPROVED REVENUE CHANGE MAY BE COLLECTED , RETAINED,15
APPROPRIATED, AND SPENT WITHOUT SUBSEQUENT VOTER APPROVAL ,16
NOTWITHSTANDING ANY OTHER LIMITS IN THE STATE CONSTITUTION OR17
LAW. THE ADDITION TO FEDERAL TAXABLE INCOME DESCRIBED IN18
SUBSECTION (3)(p.5)(I) OF THIS SECTION DOES NOT APPLY FOR AN INCOME19
TAX YEAR THAT COMMENCES AFTER THE HEALTHY SCHOOL MEALS FOR20
ALL PROGRAM, OR ANY SUCCESSOR PROGRAM, IS REPEALED. UPON REPEAL21
OF THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM , OR ANY SUCCESSOR22
PROGRAM, THE COMMISSIONER OF EDUCATION SHALL PROMPTLY NOTIFY23
THE EXECUTIVE DIRECTOR IN WRITING THAT THE PROGRAM IS REPEALED .24
SECTION 7. In Colorado Revised Statutes, 22-2-112, add (1)(v)25
as follows:26
22-2-112. Commissioner - duties - report - legislative27
1414
-22- declaration - repeal. (1) Subject to the supervision of the state board,1
the commissioner has the following duties:2
(v) U
PON THE REPEAL OF PART 2 OF ARTICLE 82.9 OF THIS TITLE 223
AND IN ACCORDANCE WITH SECTION 39-22-104 (3)(p.5)(II), TO PROMPTLY4
NOTIFY THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE IN5
WRITING THAT THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM IS6
REPEALED.7
SECTION 8. Refer to people under referendum. At the8
election held on November 8, 2022, the secretary of state shall submit this9
act by its ballot title to the registered electors of the state for their10
approval or rejection. Each elector voting at the election may cast a vote11
either "Yes/For" or "No/Against" on the following ballot title: "Shall state12
taxes be increased $100,727,820 annually by a change to the Colorado13
Revised Statutes that, to support healthy meals for public school students,14
increases state taxable income only for individuals who have federal15
taxable income of $300,000 or more by limiting itemized or standard state16
income tax deductions to $12,000 for single tax return filers and $16,00017
for joint tax return filers, and, in connection therewith, creating the18
healthy school meals for all program to provide free school meals to19
students in public schools; providing grants for participating schools to20
purchase Colorado grown, raised, or processed products, to increase21
wages or provide stipends for employees who prepare and serve school22
meals, and to create parent and student advisory committees to provide23
advice to ensure school meals are healthy and appealing to all students;24
and creating a program to assist in promoting Colorado food products and25
preparing school meals using basic nutritious ingredients with minimal26
reliance on processed products?" Except as otherwise provided in section27
1414
-23- 1-40-123, Colorado Revised Statutes, if a majority of the electors voting1
on the ballot title vote "Yes/For", then the act will become part of the2
Colorado Revised Statutes.3
1414
-24-