SENATE BILL 23-221
BY SENATOR(S) Bridges and Zenzinger, Kirkmeyer, Buckner, Coleman,
Cutter, Danielson, Exum, Fields, Ginal, Gonzales, Hansen, Hinrichsen,
Jaquez Lewis, Kolker, Marchman, Moreno, Mullica, Priola, Roberts,
Sullivan, Winter F., Fenberg;
also REPRESENTATIVE(S) Bird and Sirota, Bockenfeld, Amabile, Bacon,
Boesenecker, Brown, deGruy Kennedy, Epps, Froelich, Garcia,
Gonzales-Gutierrez, Hamrick, Jodeh, Joseph, Kipp, Lieder, Lindsay,
Lindstedt, Lukens, Mabrey, Marshall, Martinez, Michaelson Jenet, Ortiz,
Ricks, Snyder, Story, Titone, Valdez, Velasco, Vigil, Weissman, Willford,
Young, McCluskie.
C
ONCERNING THE FUNDING OF THE HEALTHY SCHOOL MEALS FOR ALL
PROGRAM
, AND, IN CONNECTION THEREWITH , CREATING THE
HEALTHY SCHOOL MEALS FOR ALL PROGRAM GENERAL FUND EXEMPT
ACCOUNT
, ALLOWING EXPENDITURES IN EXCESS OF APPROPRIATIONS
FOR THE PROGRAM
, CLARIFYING HOW THE PROGRAM SHOULD BE
ACCOUNTED FOR IN THE ANNUAL GENERAL APPROPRIATIONS BILL
,
AND MAKING AN APPROPRIATION .
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, add 22-82.9-210 as
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.
________
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act. follows:
22-82.9-210. Healthy school meals for all program general fund
exempt account - creation - uses - reporting requirements - definitions.
(1) A
S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE REQUIRES :
(a) "A
CCOUNT" MEANS THE HEALTHY SCHOOL MEALS FOR ALL
PROGRAM GENERAL FUND EXEMPT ACCOUNT CREATED IN THIS SECTION
.
(b) "H
EALTHY SCHOOL MEALS FOR ALL PROGRAM REVENUE " MEANS
THE REVENUE GENERATED BY THE ADDITION TO FEDERAL TAXABLE INCOME
IN SECTION
39-22-104 (3)(p.5), WHICH REVENUE IS A VOTER -APPROVED
REVENUE CHANGE
.
(2) T
HE HEALTHY SCHOOL MEALS FOR ALL PROGRAM GENERAL FUND
EXEMPT ACCOUNT IS HEREBY CREATED IN THE GENERAL FUND
. THE
ACCOUNT CONSISTS OF HEALTHY SCHOOL MEALS FOR ALL PROGRAM
REVENUE DEPOSITED IN THE ACCOUNT IN ACCORDANCE WITH SUBSECTION
(4)(a) OF THIS SECTION. THE STATE TREASURER SHALL CREDIT ALL INTEREST
AND INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN
THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM GENERAL FUND EXEMPT
ACCOUNT TO THE ACCOUNT
.
(3) (a) S
UBJECT TO ANNUAL APPROPRIATION BY THE GENERAL
ASSEMBLY
, THE DEPARTMENT MAY EXPEND MONEY FROM THE ACCOUNT FOR
THE FOLLOWING PURPOSES
:
(I) P
ROVIDING REIMBURSEMENTS TO A PARTICIPATING SCHOOL FOOD
AUTHORITY FOR OFFERING ELIGIBLE MEALS WITHOUT CHARGE PURSUANT TO
SECTION
22-82.9-204 (1)(b);
(II) A
WARDING LOCAL FOOD PURCHASING GRANTS PURSUANT TO
SECTION
22-82.9-205;
(III) D
ISTRIBUTING MONEY TO A PARTICIPATING SCHOOL FOOD
AUTHORITY TO INCREASE WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS
WHOM THE PARTICIPATING SCHOOL FOOD AUTHORITY EMPLOYS TO DIRECTLY
PREPARE AND SERVE FOOD FOR SCHOOL MEALS PURSUANT TO SECTION
22-82.9-206 (1);
PAGE 2-SENATE BILL 23-221 (IV) AWARDING LOCAL SCHOOL FOOD PURCHASING TECHNICAL
ASSISTANCE AND EDUCATION GRANTS PURSUANT TO SECTION
22-82.9-207;
AND
(V) THE DIRECT AND INDIRECT COSTS OF ADMINISTERING THE
PROGRAMS DESCRIBED IN THIS SUBSECTION
(3)(a), SO LONG AS THESE COSTS
DO NOT EXCEED ONE AND FIVE
-TENTHS PERCENT OF THE TOTAL AMOUNT THE
GENERAL ASSEMBLY ANNUALLY APPROPRIATES IN THE SAME FISCAL YEAR
FOR THE OTHER PURPOSES DESCRIBED IN THIS SUBSECTION
(3)(a).
(b) M
ONEY IN THE ACCOUNT SHALL ONLY BE USED FOR THE
PURPOSES DESCRIBED IN SUBSECTIONS
(3)(a)(II) AND (3)(a)(IV) OF THIS
SECTION IF THE SUM OF THE ANNUAL TAX YEAR REVENUE RECORDED IN THE
ACCOUNT AND THE BALANCE IN THE ACCOUNT
, AS CALCULATED PURSUANT
TO SUBSECTION
(4) OF THIS SECTION, IS GREATER THAN, OR IS ANTICIPATED
TO BE GREATER THAN
, THE ANNUAL EXPENDITURE ANTICIPATED TO BE
REQUIRED FOR THE PURPOSES DESCRIBED IN SUBSECTIONS
(3)(a)(I),
(3)(a)(III),
AND (3)(a)(V) OF THIS SECTION.
(4) (a) T
HE DEPARTMENT OF REVENUE SHALL , ON A MONTHLY BASIS,
RECORD REVENUES AND DEPOSIT MONEY TO THE ACCOUNT IN A MANNER
THAT IS ALIGNED WITH EXEMPT REVENUES DETERMINED PURSUANT TO
SUBSECTION
(4)(b) OF THIS SECTION.
(b) T
HE DEPARTMENT OF REVENUE SHALL , ON A MONTHLY BASIS,
REPORT THE AMOUNT OF PROGRAM REVENUE IDENTIFIED FROM TAX RETURNS
TO THE OFFICE OF STATE PLANNING AND BUDGETING AND THE LEGISLATIVE
COUNCIL STAFF
. THE OFFICE OF STATE PLANNING AND BUDGETING SHALL
CALCULATE THE AMOUNT OF HEALTHY SCHOOL MEALS FOR ALL PROGRAM
REVENUE BOTH PROJECTED TO BE RECEIVED AND ACTUALLY RECEIVED BY
THE DEPARTMENT OF REVENUE BASED ON INCOME TAX RETURN DATA AND
OTHER RELEVANT FACTORS
. THE OFFICE OF STATE PLANNING AND
BUDGETING SHALL ALSO IDENTIFY
, IN COLLABORATION WITH THE
DEPARTMENT OF REVENUE
, THE REVENUE TO BE RECORDED AND DEPOSITED
ON A MONTHLY BASIS BY THE DEPARTMENT OF REVENUE IN THE ACCOUNT
PURSUANT TO SUBSECTION
(4)(a) OF THIS SECTION, AND THE TOTAL REVENUE
TO BE RECORDED AND DEPOSITED BY THE DEPARTMENT OF REVENUE IN THE
ACCOUNT FOR THE FISCAL YEAR
.
(c) T
HE AMOUNT OF HEALTHY SCHOOL MEALS FOR ALL PROGRAM
PAGE 3-SENATE BILL 23-221 REVENUE IDENTIFIED BY THE OFFICE OF STATE PLANNING AND BUDGETING
FOR EACH FISCAL YEAR MUST INCLUDE ADJUSTMENTS FOR ESTIMATION
ERRORS DISCOVERED FOR ALL PRIOR FISCAL YEARS
. THE OFFICE SHALL
NOTIFY THE DEPARTMENT OF REVENUE AND THE LEGISLATIVE COUNCIL
STAFF OF THE GENERAL ASSEMBLY OF THE ADJUSTMENT AMOUNTS
.
(d) O
N DECEMBER 1, 2024, AND EVERY DECEMBER 1 THEREAFTER,
THE OFFICE OF STATE PLANNING AND BUDGETING SHALL REPORT THE
AMOUNT OF HEALTHY SCHOOL MEALS FOR ALL PROGRAM REVENUE RECEIVED
BY THE DEPARTMENT OF REVENUE IN THE PREVIOUS TAX YEAR BASED ON
INCOME TAX RETURN DATA AND OTHER RELEVANT FACTORS
. THE GENERAL
ASSEMBLY SHALL CONSIDER THIS REPORT WHEN ESTIMATING THE AMOUNT
OF MONEY TO APPROPRIATE FOR THE PURPOSES SPECIFIED IN SUBSECTION
(3)
OF THIS SECTION IN THE NEXT FISCAL YEAR.
(5) I
F THE DEPARTMENT DETERMINES THAT THERE IS AN
INSUFFICIENT AMOUNT OF MONEY IN THE ACCOUNT TO PROVIDE FOR AN
EXPENDITURE AUTHORIZED BY THE ANNUAL APPROPRIATION FROM THE
ACCOUNT FOR THE PURPOSES DESCRIBED IN SUBSECTIONS
(3)(a)(I) AND
(3)(a)(III) OF THIS SECTION, THE DEPARTMENT MAY MAKE THE EXPENDITURE
FROM THE GENERAL FUND
.
(6) I
N ITS ANNUAL SUBMISSION OF THE STATE DEPARTMENT 'S BUDGET
REQUEST TO THE JOINT BUDGET COMMITTEE
, THE OFFICE OF STATE PLANNING
AND BUDGETING SHALL REPORT
:
(a) T
HE TOTAL AMOUNT OF EXPENDITURES FROM THE ACCOUNT
MADE PURSUANT TO SUBSECTION
(3) OF THIS SECTION; AND
(b) THE TOTAL AMOUNT OF EXPENDITURES FROM THE GENERAL FUND
MADE PURSUANT TO SUBSECTION
(5) OF THIS SECTION.
(7) (a) P
URSUANT TO SECTION 24-75-201 (2)(c), ANY UNRESTRICTED
BALANCE REMAINING IN THE ACCOUNT AT THE END OF ANY FISCAL YEAR
SHALL NOT BE DESIGNATED AS A PART OF THE GENERAL FUND SURPLUS
.
(b) P
URSUANT TO SECTION 24-75-201.1 (2)(e), APPROPRIATIONS FOR
EXPENDITURES FROM THE ACCOUNT SHALL BE EXCLUDED FROM THE BASIS
FOR THE CALCULATION OF THE GENERAL FUND RESERVE
.
PAGE 4-SENATE BILL 23-221 SECTION 2. In Colorado Revised Statutes, amend 22-82.9-209 as
follows:
22-82.9-209. Program - funding. For the 2023-24 budget year and
for each budget year thereafter, the general assembly shall appropriate to the
department, by separate line item
ITEMS in the annual general appropriation
bill, the amount necessary to implement the program, including the amount
required to reimburse participating school food authorities for eligible meals
provided to students pursuant to section 22-82.9-204 and including the
amount distributed as local food purchasing grants pursuant to section
22-82.9-205, the amount distributed pursuant to section 22-82.9-206 to
increase the wages or provide stipends for staff who prepare and serve
school meals, and at least five million dollars annually to implement the
local school food purchasing technical assistance and education grant
program pursuant to section 22-82.9-207, to the extent said sections are in
effect as provided in section 22-82.9-204 (4)(b). The department may
expend not more than one and five-tenths percent of the total amount
annually appropriated pursuant to this section to offset the direct and
indirect costs incurred by the department in implementing this part 2.
SECTION 3. In Colorado Revised Statutes, 24-75-109, amend (5);
and add (1)(f) as follows:
24-75-109. Controller may allow expenditures in excess of
appropriations - limitations - appropriations for subsequent fiscal year
restricted - repeal. (1) For the purpose of closing the state's books, and
subject to the provisions of this section, the controller may, on or after May
1 of any fiscal year and before the forty-fifth day after the close thereof,
upon approval of the governor, allow any department, institution, or agency
of the state, including any institution of higher education, to make an
expenditure in excess of the amount authorized by an item of appropriation
for such fiscal year if:
(f) T
HE OVEREXPENDITURE IS BY THE DEPARTMENT OF EDUCATION
FOR EITHER
:
(I) P
ROVIDING REIMBURSEMENTS TO A PARTICIPATING SCHOOL FOOD
AUTHORITY FOR OFFERING ELIGIBLE MEALS WITHOUT CHARGE
, PURSUANT TO
SECTION
22-82.9-204 (1)(b); OR
PAGE 5-SENATE BILL 23-221 (II) DISTRIBUTING MONEY TO A PARTICIPATING SCHOOL FOOD
AUTHORITY TO INCREASE WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS
WHOM THE PARTICIPATING SCHOOL FOOD AUTHORITY EMPLOYS TO DIRECTLY
PREPARE AND SERVE FOOD FOR SCHOOL MEALS
, PURSUANT TO SECTION
22-82.9-206 (1).
(5) The limitation on general fund appropriations and the
requirement for a general fund reserve contained in section 24-75-201.1
shall not apply to overexpenditures from the general fund for medicaid
programs allowed pursuant to paragraph (a) of subsection (1)
SUBSECTION
(1)(a) of this section TO OVEREXPENDITURES BY THE DEPARTMENT OF
EDUCATION ALLOWED PURSUANT TO SUBSECTION
(1)(f) OF THIS SECTION, or
to supplemental general fund appropriations for medicaid programs enacted
pursuant to subsection (4) of this section. Overexpenditures for all other
purposes allowed pursuant to subsection (1) of this section and
supplemental general fund appropriations for all other purposes enacted
pursuant to subsection (4) of this section shall be considered appropriations
for the fiscal year in which the overexpenditure was allowed and shall
accordingly be subject to the limitations and requirements of section
24-75-201.1.
SECTION 4. In Colorado Revised Statutes, 24-75-201, add (2)(c)
as follows:
24-75-201. General fund - general fund surplus - custodial
money. (2) (c) A
NY UNRESTRICTED BALANCE REMAINING IN THE HEALTHY
SCHOOL MEALS FOR ALL PROGRAM GENERAL FUND EXEMPT ACCOUNT
CREATED IN SECTION
22-82.9-210 (2) AT THE END OF ANY FISCAL YEAR
SHALL NOT BE DESIGNATED AS PART OF THE GENERAL FUND SURPLUS
.
SECTION 5. In Colorado Revised Statutes, 24-75-201.1, add (2)(e)
as follows:
24-75-201.1. Restriction on state appropriations - legislative
declaration - definitions. (2) The basis for the calculation of the reserve
as specified in this section includes all appropriations for expenditure from
the general fund for such fiscal year, except for any appropriations for:
(e) E
XPENDITURES FROM THE HEALTHY SCHOOL MEALS FOR ALL
PROGRAM GENERAL FUND EXEMPT ACCOUNT CREATED IN SECTION
PAGE 6-SENATE BILL 23-221 22-82.9-210 (2).
SECTION 6. In Colorado Revised Statutes, 39-22-104, amend
(3)(p.5)(II) as follows:
39-22-104. Income tax imposed on individuals, estates, and
trusts - single rate - report - legislative declaration - definitions - repeal.
(3) There shall be added to the federal taxable income:
(p.5) (II) For the 2023-24 state fiscal year and state fiscal years
thereafter, the general assembly shall annually appropriate an amount of
general fund revenue at least equal to the amount of revenue generated by
the addition to federal taxable income described in subsection (3)(p.5)(I) of
this section, but not more than the amount required, to fully fund the direct
and indirect costs of implementing the healthy school meals for all program
as provided in section 22-82.9-209. The provisions of subsection (3)(p.5)(I)
of this section constitute a voter-approved revenue change, approved by the
voters at the statewide election in November of 2022, and the revenue
generated by this voter-approved revenue change may be collected,
retained, appropriated, and spent without subsequent voter approval,
notwithstanding any other limits in the state constitution or law. The
addition to federal taxable income described in subsection (3)(p.5)(I) of this
section does not apply for an income tax year that commences after the
healthy school meals for all program, or any successor program, is repealed.
Upon repeal of the healthy school meals for all program, or any successor
program, the commissioner of education shall promptly notify the executive
director in writing that the program is repealed.
SECTION 7. Appropriation. (1) For the 2023-24 state fiscal year,
$115,339,107 is appropriated to the department of education. This
appropriation is from the healthy school meals for all program general fund
exempt account. To implement this act, the department may use this
appropriation as follows:
(a) $268,088 for healthy school meals for all program
administration, which amount is based on an assumption that the
department will require an additional 3.1 FTE;
(b) $34,100 for health, life, and dental;
PAGE 7-SENATE BILL 23-221 (c) $349 for short-term disability;
(d) $10,892 for S.B. 04-257 amortization equalization disbursement;
(e) $10,892 for S.B. 06-235 supplemental amortization equalization
disbursement;
(f) $115,000,000 for school meal reimbursements; and
(g) $14,786 for the purchase of legal services.
(2) For the 2023-24 state fiscal year, $14,786 is appropriated to the
department of law. This appropriation is from reappropriated funds received
from the department of education under subsection (1)(g) of this section and
is based on an assumption that the department of law will require an
additional 0.1 FTE. To implement this act, the department of law may use
this appropriation to provide legal services for the department of education.
SECTION 8. Safety clause. The general assembly hereby finds,
PAGE 8-SENATE BILL 23-221 determines, and declares that this act is necessary for the immediate
preservation of the public peace, health, or safety.
____________________________ ____________________________
Steve Fenberg Julie McCluskie
PRESIDENT OF SPEAKER OF THE HOUSE
THE SENATE OF REPRESENTATIVES
____________________________ ____________________________
Cindi L. Markwell Robin Jones
SECRETARY OF CHIEF CLERK OF THE HOUSE
THE SENATE OF REPRESENTATIVES
APPROVED________________________________________
(Date and Time)
_________________________________________
Jared S. Polis
GOVERNOR OF THE STATE OF COLORADO
PAGE 9-SENATE BILL 23-221