First Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
ENGROSSED
This Version Includes All Amendments Adopted
on Second Reading in the House of Introduction
LLS NO. 25-0133.01 Pierce Lively x2059
HOUSE BILL 25-1274
House Committees Senate Committees
Education
Finance
Appropriations
A BILL FOR AN ACT
C
ONCERNING THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM .101
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
.)
The bill refers 2 ballot issues to the voters at the November 2025
statewide election concerning funding for the healthy school meals for all
program.
Section 2 of the bill refers a ballot issue to the voters at the
November 2025 statewide election to allow the state to retain and spend
state revenue that would otherwise need to be refunded for exceeding the
estimate in the ballot information booklet analysis for Proposition FF and
to allow the state to maintain the increases in state taxable income
HOUSE
Amended 2nd Reading
April 16, 2025
HOUSE SPONSORSHIP
Garcia,
SENATE SPONSORSHIP
Michaelson Jenet,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law. established in Proposition FF that would otherwise need to be decreased.
If voters reject the ballot issue, the state will both:
! Refund $26,265,621 to individuals who have a federal
taxable income of $300,000 or more and claimed itemized
or standard state income tax deductions greater than
$12,000 for single tax return filers and $16,000 for joint tax
return filers; and
! Adjust the limit on itemized deductions established in
Proposition FF to a level that would have reduced the
amount of income tax revenue attributable to these
itemized deductions by $26,265,621.
If voters approve the ballot measure:
! The state will not refund $26,265,621 to individuals who
have a federal taxable income of $300,000 or more and
claimed itemized or standard state income tax deductions
greater than $12,000 for single tax return filers and $16,000
for joint tax return filers; and
! The increases in federal taxable income as a result of
Proposition FF will stay at the levels established by
Proposition FF.
Section 3 refers a ballot issue to the voters at the November 2025
statewide election to allow the state to increase taxes by $95 million
annually by increasing state taxable income to support the healthy school
meals for all program. If voters approve the ballot issue:
! Income tax deductions for individuals who have a federal
taxable income of $300,000 or more will be reduced from
current levels to $1,000 for single filers and $2,000 for
joint filers; and
! The state will allocate the additional revenue generated by
the reduction in income tax deductions to the healthy
school meals for all program.
If voters reject the ballot issue, income tax deductions will not be
reduced.
In addition to the income tax changes and potential refunds that
may result from voters approving or rejecting the ballot issues described
in sections 2 and 3, the bill also changes the healthy school meals for all
program cash fund (fund) and healthy school meals for all programs. If
voters approve the ballot issue submitted pursuant to section 2 and reject
the ballot issue submitted pursuant to section 3, $1 million is transferred
annually from the fund to local school food purchasing programs. If
voters approve the ballot issue submitted pursuant to section 3, regardless
of whether the voters approve the ballot issue submitted pursuant to
section 2:
! The permissible distribution of local food purchasing
grants is modified;
1274
-2- ! Certain school food authorities are allowed to collaborate
to implement advisory committees;
! The duties of an advisory committee are clarified; and
! The distribution of funds from the fund is changed so that
the amounts distributed through local food purchasing
grants for increasing wages or providing stipends for
individuals whom the participating school food authority
employs to directly prepare and serve food for school meals
and through the local school food purchasing technical
assistance and education grant program are modified based
on the amount of money in the fund.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. Legislative declaration. (1) The general assembly2
finds and declares that:3
(a) No child in Colorado should experience hunger; 4
(b) Every public school student should benefit from access to5
healthy, locally sourced, and freshly prepared meals to support their6
academic success and physical and mental well-being;7
(c) Investing in nutritious school meals for all public school8
students, free from stigma or stress, enables those students to focus on9
learning and is a critical investment in the success of Colorado's public10
schools;11
(d) Investing in nutritious school meals also supports Colorado12
farmers and ranchers, strengthening Colorado's local food systems;13
(e) That is why, in 2022, the general assembly enacted House Bill14
22-1414, which limited itemized and standard income tax deductions for15
taxpayers who have a federal adjusted gross income of $300,000 to16
$12,000 for single filers and $16,000 for joint filers to fund the17
implementation of a healthy school meals for all program, and18
subsequently referred Proposition FF, which sought voter approval for19
1274-3- these portions of House Bill 22-1414 to take effect;1
(f) Proposition FF was approved by the voters, with 56.7% of the2
votes in favor of the proposition;3
(g) Yet, in state fiscal year 2023-24 the revenue the state recorded4
exceeded the ballot information booklet estimate for state revenue from5
the new tax deduction limits in Proposition FF, and the state is required6
to refund revenues related to Proposition FF and proportionally reduce7
future revenue by changing the tax deduction limits in Proposition FF;8
(h) The refund is because section 20 (3)(c) of article X of the state9
constitution, commonly known as TABOR, requires the combined10
amount of state revenue in excess of the ballot information booklet11
estimate to be refunded, unless there is later voter approval to retain these12
excess revenues;13
(i) The potential increase in the tax deduction limits in Proposition14
FF is because paragraph (3)(c) of TABOR also requires a percentage15
reduction in the rate of a newly increased tax equal to the amount of16
revenue in excess of the ballot information booklet estimates as a17
percentage of the total state revenue from the increased tax, unless there18
is later voter approval;19
(j) Consequently, this act includes the referral of a new ballot20
issue to the voters at the first possible election to seek the voter approval21
necessary to avoid a refund under TABOR and to avoid increasing the tax22
deduction limits in Proposition FF;23
(k) If the voters approve that new ballot issue, the refund and tax24
deduction limit increases will be unnecessary, the money that would have25
otherwise been refunded will be retained and remain in the healthy school26
meals for all program cash fund, and the tax deduction limits will not be27
1274
-4- raised;1
(l) Since voters approved Proposition FF, the healthy school meals2
for all program went into effect in the 2023-24 state fiscal year and is3
reducing stigma, improving student physical and mental health and4
well-being, boosting academic success, and saving families money;5
(m) The healthy school meals for all program has been embraced6
by Colorado schools and students, with all 190 eligible school food7
authorities electing to participate in the program and meal participation8
increasing by more than 30% compared to the previous school year;9
(n) The healthy school meals for all program has proven to be an10
effective strategy for the goal of ending child hunger in Colorado;11
(o) Access to free school meals for all public school students,12
investment in local food purchasing, local food purchasing training and13
technical assistance, parent and student advisory committees, and wage14
boosts or stipends for fronting school nutrition professionals who are15
serving more students than ever, are all core components of the healthy16
school meals for all program established in Proposition FF and are critical17
for its effective implementation;18
(p) With high participation and rising food costs causing the19
healthy school meals for all program's expenditures to exceed available20
revenue, the general assembly finds it necessary to raise additional funds21
to continue to support all students' ability to access free, quality, nutritious22
meals at school and to fully implement all components of the healthy23
school meals for all program, including those that have not yet been24
implemented; and25
(q) Collecting additional tax revenue would also allow the state26
to build a reserve in the healthy school meals for all program cash fund27
1274
-5- to ensure the fiscal health and sustainability of the healthy school meals1
for all program.2
(2) Therefore, it is the general assembly's intent to include in this3
act the referral of a second ballot issue to raise additional revenue by4
lowering the tax deduction limits originally approved by the voters in5
Proposition FF, only on taxpayers with a federal taxable income of6
$300,000 or more, to fully fund and implement the healthy school meals7
for all program.8
SECTION 2. In Colorado Revised Statutes, add 22-82.9-212 as9
follows:10
22-82.9-212. Ballot issue related to Proposition FF refunds -11
repeal - definitions. (1) A
S USED IN THIS SECTION, UNLESS THE CONTEXT12
OTHERWISE REQUIRES:13
(a) "B
ALLOT ISSUE" MEANS THE BALLOT ISSUE REFERRED TO THE14
VOTERS PURSUANT TO SUBSECTION (2) OF THIS SECTION.15
(b) "P
ROPOSITION FF REFUND" MEANS AN AMOUNT EQUAL TO16
TWELVE MILLION FOUR HUNDRED THIRTY THOUSAND THREE HUNDRED17
EIGHTY-EIGHT DOLLARS.18
(c) "P
ROPOSITION FF TAXES" MEANS THE INCREASE IN STATE19
TAXABLE INCOME RESULTING FROM SECTION 39-22-104 (3)(p.5)(I).20
(2) (a) A
T THE STATEWIDE ELECTION HELD IN NOVEMBER 2025,21
THE SECRETARY OF STATE SHALL SUBMIT TO THE REGISTERED ELECTORS22
OF THE STATE FOR THEIR APPROVAL OR REJECTION THE FOLLOWING23
BALLOT ISSUE: "WITHOUT RAISING TAXES, MAY THE STATE KEEP AND24
SPEND ALL REVENUE GENERATED BY THE 2022 VOTER-APPROVED STATE25
TAX DEDUCTION LIMITS ON INDIVIDUALS WITH INCOMES OF $300,000 OR26
MORE AND MAINTAIN THESE DEDUCTION LIMITS IN ORDER TO CONTINUE27
1274
-6- FUNDING THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM , WHICH PAYS1
FOR PUBLIC SCHOOLS TO OFFER FREE BREAKFAST AND LUNCH TO ALL2
STUDENTS IN KINDERGARTEN THROUGH TWELFTH GRADE ?"3
(b) F
OR PURPOSES OF SECTION 1-5-407, THE BALLOT ISSUE IS A4
PROPOSITION. SECTION 1-40-106 (3)(d) DOES NOT APPLY TO THE BALLOT5
ISSUE.6
(3) I
F A MAJORITY OF THE ELECTORS VOTING ON THE BALLOT ISSUE7
VOTE "NO/AGAINST":8
(a) T
HE DEPARTMENT OF REVENUE SHALL DETERMINE A9
REASONABLE METHOD TO DISTRIBUTE THE PROPOSITION FF REFUND IN10
ACCORDANCE WITH SECTION 20 (3)(c) OF ARTICLE X OF THE STATE11
CONSTITUTION. THIS METHOD MUST INCLUDE THE DISTRIBUTION OF THE12
P
ROPOSITION FF REFUND TO TAXPAYERS WITH A FEDERAL ADJUSTED13
GROSS INCOME OF THREE HUNDRED THOUS AND OR MORE DOLLARS WHO14
PAID THE PROPOSITION FF TAXES.15
(b) O
N OR BEFORE JUNE 30, 2026, THE STATE TREASURER SHALL16
REFUND AN AMOUNT EQUAL TO THE PROPOSITION FF REFUND IN THE17
MANNER DETERMINED BY THE DEPART MENT OF REVENUE PURSUANT TO18
SUBSECTION (3)(a) OF THIS SECTION.19
(4) I
F A MAJORITY OF THE ELECTORS VOTING ON THE BALLOT ISSUE20
VOTE "YES/FOR" THEN THIS SECTION IS REPEALED, EFFECTIVE JULY 1,21
2026.22
SECTION 3. In Colorado Revised Statutes, add 22-82.9-213 as23
follows:24
22-82.9-213. Ballot issue related to Proposition FF revenue25
increase - repeal. (1) A
T THE STATEWIDE ELECTION HELD IN NOVEMBER26
2025,
THE SECRETARY OF STATE SHALL SUBMIT TO THE REGISTERED27
1274
-7- ELECTORS OF THE STATE FOR THEIR APPROVAL OR REJECTION THE1
FOLLOWING BALLOT ISSUE: "SHALL STATE TAXES BE INCREASED BY $952
MILLION ANNUALLY BY A CHANGE TO THE COLORADO REVISED STATUTES3
THAT, TO SUPPORT THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM ,4
INCREASES STATE TAXABLE INCOME ONLY FOR INDIVIDUALS WHO HAVE A5
FEDERAL TAX INCOME OF $300,000 OR MORE BY LIMITING ITEMIZED OR6
STANDARD STATE INCOME TAX DEDUCTIONS TO $1,000 FOR SINGLE TAX7
RETURN FILERS AND $2,000 FOR JOINT TAX RETURN FILERS FOR THE8
PURPOSES OF FULLY FUNDING THE HEALTHY SCHOOL MEALS FOR ALL9
PROGRAM TO CONTINUE PAYING FOR PUBLIC SCHOOLS TO OFFER FREE10
BREAKFAST AND LUNCH TO ALL PUBLIC SCHOOL STUDENTS WHILE ALSO11
INCREASING WAGES FOR EMPLOYEES WHO PREPARE AND SERVE SCHOOL12
MEALS, HELPING SCHOOLS USE BASIC, NUTRITIOUS INGREDIENTS, INSTEAD13
OF PROCESSED PRODUCTS, AND ENSURING THAT COLORADO GROWN AND14
RAISED PRODUCTS ARE PART OF SCHOOL MEALS ; AND SHALL THE STATE BE15
ALLOWED TO RETAIN AND SPEND AS A VOTER -APPROVED REVENUE16
CHANGE ALL ADDITIONAL TAX REVENUE GENERATED BY THESE TAX17
DEDUCTION CHANGES?"18
Changes in Income Taxes Owed by Income Category19
Income Category20 Proposed Change in Average
Income Tax Owed
$299,999 or less21 $0
$300,000 or more22 +$486
(2) F
OR PURPOSES OF SECTION 1-5-407, THE BALLOT ISSUE23
DESCRIBED IN SUBSECTION (1) OF THIS SECTION IS A PROPOSITION. SECTION24
1-40-106 (3)(d)
DOES NOT APPLY TO THE BALLOT ISSUE.25
(3) I
F A MAJORITY OF THE ELECTORS VOTING ON THE BALLOT ISSUE26
DESCRIBED IN SUBSECTION (1) OF THIS SECTION VOTE "YES/FOR", THIS27
1274
-8- CONSTITUTES A VOTER-APPROVED REVENUE CHANGE TO ALLOW THE1
RETENTION AND EXPENDITURE OF STATE REVENUES IN EXCESS OF THE2
LIMITATION ON STATE FISCAL YEAR SPENDING .3
(4) I
F A MAJORITY OF THE ELECTORS VOTING ON THE BALLOT ISSUE4
DESCRIBED IN SUBSECTION (1) OF THIS SECTION VOTE "NO/AGAINST",5
THEN THIS SECTION IS REPEALED, EFFECTIVE JULY 1, 2026.6
SECTION 4. In Colorado Revised Statutes, 22-82.9-203, add7
(5.5) as follows:8
22-82.9-203. Definitions. As used in this part 2, unless the9
context otherwise requires:10
(5.5) "F
UND" MEANS THE HEALTHY SCHOOL MEALS FOR ALL11
PROGRAM CASH FUND CREATED IN SECTION 22-82.9-211.12
SECTION 5. In Colorado Revised Statutes, 22-82.9-204, amend13
(7)(a)(IV) as follows:14
22-82.9-204. Healthy school meals for all program - created -15
advisory group - report - rules - definition - repeal. (7) (a) The healthy16
school meals for all program technical advisory group is created in the17
department. As soon as practicable, the department shall convene the18
advisory group and the advisory group shall collaborate with school19
districts, the office of state planning and budgeting, and a representative20
from the department of agriculture to:21
(IV) Strengthen the long-term resiliency of the healthy school
22
meals for all cash fund;23
SECTION 6. In Colorado Revised Statutes, 22-82.9-205, amend24
(1)(a), (2)(a)(I), and (3)(a); and add (3)(c), (3)(d), and (3)(e) as follows:25
22-82.9-205. Local food purchasing grant - amount - advisory26
committee - verification of invoices. (1) (a) Subject to subsection (5) of27
1274
-9- this section, each participating school food authority that creates COMMITS1
TO OPERATING an advisory committee as described in subsection (3) of2
this section is eligible to receive a local food purchasing grant pursuant3
to this section to purchase Colorado grown, raised, or processed products.4
I
T IS THE GENERAL ASSEMBLY 'S INTENT THAT THESE GRANTS BE USED5
PRIMARILY TO SUPPORT SMALL- AND MEDIUM-SIZED FARMS AND RANCHES.6
(2) (a) (I) Subject to the provisions of
subsection (2)(b) of this7
section, at the beginning of each budget year the department, subject to8
available appropriations, shall distribute to each participating school food9
authority that is eligible to receive a grant pursuant to this section the10
greater of five thousand dollars or an amount equal to twenty-five cents11
multiplied by the number of lunches that qualified as an eligible meal that12
the participating school food authority served to students in the preceding13
school year AN AMOUNT ESTABLISHED PURS UANT TO SECTION 22-82.9-21114
(3).15
(3) (a) To receive a local food purchasing grant pursuant to this16
section, a participating school food authority must
HAVE OR establish an17
advisory committee made up of students and parents of students enrolled18
in the public schools served by the participating school food authority. In19
selecting students and parents to serve on the advisory committee, the20
participating school food authority shall ensure that the membership of21
the advisory committee reflects the racial, ethnic, and socioeconomic22
demographics of the student population enrolled by the participating23
school food authority. The advisory committee shall advise the24
participating school food authority concerning the selection of foods to25
ensure that meals are culturally relevant, healthy, and appealing to all26
ages of the student population.27
1274
-10- (c) A SCHOOL FOOD AUTHORITY THAT PROVIDED ONE MILLION OR1
FEWER LUNCHES IN THE 2023-24 SCHOOL YEAR MAY , SUBJECT TO2
APPROVAL BY THE DEPARTMENT , WORK WITH OTHER SCHOOL FOOD3
AUTHORITIES TO IMPLEMENT AN ADVISORY COMMITTEE THAT4
COLLABORATES WITH MULTIPLE SCHOOL FOOD AUTHORITIES .5
(d) A
N ADVISORY COMMITTEE ESTABLISHED PURSUANT TO THIS6
SUBSECTION (3) IS NOT LIMITED TO, BUT MAY:7
(I) S
CHEDULE AND HOLD MEETINGS AS NECESSARY FOR THE8
ADVISORY COMMITTEE TO HAVE ONGOING COLLABORATION WITH THE9
PARTICIPATING SCHOOL FOOD AUTHORITY AND ACHIEVE THE ADVISORY10
COMMITTEE'S GOALS;11
(II) T
HROUGH STUDENT SURVEYS OR OTHER METHODS AS12
NECESSARY, GATHER STUDENT FEEDBACK ON MEALS AND MEAL13
PREFERENCES;14
(III) S
UGGEST THE TYPES OF PURCHASES OF LOCAL INGREDIENTS15
TO THE SCHOOL FOOD AUTHORITY THAT WOULD SUPPORT LOCAL FARMERS16
AND RANCHERS IN THE SCHOOL FOOD AUTHORITY 'S REGION;17
(IV) I
NFORM THE SCHOOL FOOD AUTHORITY OF RECIPES THAT ARE18
BOTH NUTRITIOUS AND REFLECT THE CULTURES OF THE STUDENT19
POPULATION ENROLLED BY THE PARTICIPATING SCHOOL FOOD AUTHORITY ; 20
(V) T
ASTE TEST HEALTHY MEAL OPTIONS ;21
(VI) D
EVELOP SOLUTIONS TO REDUCE FOOD WASTE ;22
(VII) A
SSIST THE SCHOOL FOOD AUTHORITY IN DEVELOPING PLANS23
TO SUPPORT MORE SCRATCH COOKING ;24
(VIII) A
SSIST THE SCHOOL FOOD AUTHORITY IN OBTAINING THE25
NECESSARY RESOURCES TO PROVIDE MEALS THAT ARE CULTURALLY26
RELEVANT, HEALTHY, AND APPEALING TO ALL AGES OF THE STUDENT27
1274
-11- POPULATION;1
(IX) I
NFORM THE SCHOOL FOOD AUTHORITY OF , AND ASSIST IN THE2
IMPLEMENTATION OF, STRATEGIES TO MAXIMIZE THE COLLECTION AND3
COMPLETION OF HOUSEHOLD INCOME APPLICATION FORMS FOR NATIONAL4
SCHOOL LUNCH PROGRAMS ;5
(X) E
VALUATE THE EFFECTIVENESS OF THE ADVISORY COMMITTEE6
IN SUPPORTING THE SCHOOL FOOD AUTHORITY IN IMPROVING MEAL7
QUALITY AND STUDENT SATISFACTION WITH THE MEALS PROVIDED BY THE8
SCHOOL FOOD AUTHORITY ; AND9
(XI) L
EARN FROM A SCHOOL FOOD AUTHORITY ABOUT THE10
LOGISTICS OF LOCAL FOOD PROCUREMENT , MENU REQUIREMENTS, AND11
OPERATIONAL MANAGEMENT TO SUPPORT THE ADVISORY COMMITTEE IN12
SUGGESTING REALISTIC AND ATTAINABLE CHANGES TO SCHOOL MEALS .13
(e) A
SCHOOL FOOD AUTHORITY MAY CONTRACT WITH AN14
EXTERNAL NONPROFIT ORGANIZATION TO CONVENE AND FACILITATE AN15
ADVISORY COMMITTEE PURSUANT TO THIS SUBSECTION (3).16
SECTION 7. In Colorado Revised Statutes, 22-82.9-206, amend17
(1) as follows:18
22-82.9-206. School meals food preparation and service19
employees - wage increase or stipend. (1) Subject to subsection (2) of20
this section, in addition to the amounts received pursuant to sections21
22-82.9-204 and 22-82.9-205, a participating school food authority may22
receive the greater of three thousand dollars or an amount equal to twelve
23
cents multiplied by the number of school lunches that qualify as eligible24
meals that the participating school food authority provided in the previous25
budget year AN AMOUNT DESCRIBED IN SECTION 22-82.9-211 (3), so long26
as the participating school food authority uses one hundred percent of the27
1274
-12- amount received pursuant to this section to increase wages or provide1
stipends for individuals whom the participating school food authority2
employs to directly prepare and serve food for school meals. To receive3
the amount described in this section, a participating school food authority4
must submit documentation to the department as required by rules of the5
state board to demonstrate that the increase in wages or provision of6
stipends using the amount received pursuant to this section is7
implemented for the budget year in which the amount is received.8
SECTION 8. In Colorado Revised Statutes, 22-82.9-207, amend9
(2)(b) as follows:10
22-82.9-207. Local school food purchasing technical assistance11
and education grant program - created - report. (2) Subject to12
available appropriations, the nonprofit organization may award grants for:13
(b) Education, outreach, and promotion for:14
(I) Schools to engage families and communities on the benefits of15
farm-to-school and ways to support farm-to-school; and16
(II) Grower associations and growers to communicate to schools17
and school communities about the multiple benefits of purchasing local18
products;
AND19
(III) O
THER ACTIVITIES THAT SUPPORT THE DEVELOPMENT AND20
USE OF LOCALLY PRODUCED PRODUCTS IN MEALS SERVED AT SCHOOL .21
SECTION 9. In Colorado Revised Statutes, 22-82.9-208, amend22
(1)(a)(II) as follows:23
22-82.9-208. Report - audit. (1) (a) On or before December 1,24
2024, and on or before December 1 every two years thereafter, the25
department shall prepare a report concerning the implementation of26
section 22-82.9-204 and sections 22-82.9-205, 22-82.9-206, and27
1274
-13- 22-82.9-207, to the extent those sections are in effect as provided in1
section 22-82.9-204 (4)(b). At a minimum, the report must describe:2
(II) The effect of the use of local food purchasing grants on the3
amount QUANTITY of Colorado grown, raised, or processed products4
purchased by participating school food authorities,
THE COST OF THESE5
PURCHASES, and include
a compilation of the information reported by6
participating school food authorities pursuant to section 22-82.9-2057
(1)(b);8
SECTION 10. In Colorado Revised Statutes, 22-82.9-211,9
amend (1)(b), (2), (3)(a) introductory portion, (3)(b), (4)(a), (4)(b), and10
(5); repeal (1)(a) and (7); and add (1)(a.5), (1)(c), (1)(d), (3)(a.5), (3)(c),11
(3)(d), (3)(e), (3)(f), (3)(g), (3)(h), (3)(i), and (4.5) as follows:12
22-82.9-211. Healthy school meals for all program cash fund13
- creation - uses - reporting requirements - legislative declaration -14
definitions. (1) As used in this section, unless the context otherwise15
requires:16
(a) "Cash fund" means the healthy school meals for all program17
cash fund created in this section.18
(a.5) "A
CCOUNT" MEANS THE HEALTHY SCHOOL MEALS FOR ALL19
PROGRAM FUND ACCOUNT CREATED IN SUBSECTION (2)(b) OF THIS20
SECTION.21
(b) "Healthy school meals for all program revenue" means:22
(I) F
OR TAX YEARS COMMENCING BEFORE JANUARY 1, 2026, the23
revenue generated by the addition to federal taxable income in section24
39-22-104 (3)(p.5), which revenue is a voter approved revenue change;25
AND26
(II) F
OR TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2026,27
1274
-14- THE REVENUE GENERATED BY THE ADDITION TO FEDERAL TAXABLE1
INCOME IN SECTION 39-22-104 (3)(p.7), WHICH REVENUE IS A VOTER2
APPROVED REVENUE CHANGE .3
(c) "RESERVE CALCULATION" MEANS A CALCULATION THAT4
DETERMINES THE AMOUNT EXPENDED BY THE DEPARTMENT FOR THE5
PURPOSES DESCRIBED IN SUBSECTIONS (3)(a)(II), (3)(a)(III), (3)(a)(IV),6
AND (3)(a.5) OF THIS SECTION IN ACCORDANCE WITH SUBSECTIONS (3)(c)7
TO (3)(g) OF THIS SECTION. THE RESERVE CALCULATION SHALL8
INDEPENDENTLY BE COMPUTED FOR SUBSECTIONS (3)(c) TO (3)(g) OF THIS9
SECTION BY LEGISLATIVE COUNCIL , IN CONSULTATION WITH THE10
DEPARTMENT, AND BASED ON THE RELEVANT PROJECTIONS IN THE MARCH11
ECONOMIC AND REVENUE FORECAST PREPARED BY LEGISLATIVE COUNCIL12
STAFF. THE COMPUTATION OF THE RESERVE CALCULATION FOR EACH OF13
SUBSECTIONS (3)(c) TO (3)(g) OF THIS SECTION SHALL RESULT IN A14
PERCENTAGE EQUAL TO THE ANTICIPATED BALANCE IN THE F UND AS OF15
THE BEGINNING OF THE FISCAL YEAR PLUS ANY ADDITIONAL MONEY THAT16
WILL BE DEPOSITED IN OR TRANSFERRED TO THE FUND OVER THE COURSE17
OF THE FISCAL YEAR MINUS THE ESTIMATED AMOUNT OF MONEY18
EXPENDED BY THE DEPARTMENT FOR THE PURPOSES DESCRIBED IN19
SUBSECTIONS (3)(a) AND (3)(a.5) OF THIS SECTION IN ACCORDANCE WITH20
THE SUBSECTION OF THIS SECTION FOR WHICH THE RESERVE CALCULATION21
IS COMPUTED DIVIDED BY THE ESTIMATED AMOUNT EXPENDED BY THE22
DEPARTMENT FOR THE PURPOSES DESCRIBED IN SUBSECTIONS (3)(a)(I) AND23
(3)(a)(V) OF THIS SECTION IN ACCORDANCE WITH THE SUBSECTION OF THIS24
SECTION FOR WHICH THE RESERVE CALCULATION IS COMPUTED .25
(d) "S
TATE EDUCATION FUND HEALTHY SCHOOL MEALS FOR ALL26
REVENUE" MEANS THE AMOUNT OF ADDITIONAL TAX REVENUE DEPOSITED27
1274
-15- IN THE STATE EDUCATION FUND AS A RESULT OF LIMITING , FOR INCOME1
TAX YEARS COMMENCING ON OR AFER JANUARY 1, 2026, THE AMOUNT OF2
DEDUCTIONS THAT TAXPAYERS WHO CLAIM ITEMIZED DEDUCTIONS AS3
DEFINED IN SECTION 63 (d) OF THE INTERNAL REVENUE CODE OR THE4
STANDARD DEDUCTION AS DEFINED IN SECTION 63 (c) OF THE INTERNAL5
REVENUE CODE AND WHO HAVE A FEDERAL ADJUSTED GROSS INCOME IN6
THE INCOME TAX YEAR EQUAL TO OR GREATER THAN THREE HUNDRED7
THOUSAND DOLLARS MAY CLAIM TO THE FOLLOWING :8
(I) F
OR A TAXPAYER WHO FILES A SINGLE RETURN , THE AMOUNT9
BY WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME10
UNDER SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE11
STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION12
63 (c)
OF THE INTERNAL REVENUE CODE EXCEEDS ONE THOUSAND13
DOLLARS, RATHER THAN TWELVE THOUSAND DOLLARS ; AND14
(II) F
OR TAXPAYERS WHO FILE A JOINT RETURN , THE AMOUNT BY15
WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME UNDER16
SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE17
STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION18
63 (c)
OF THE INTERNAL REVENUE CODE EXCEEDS , TWO THOUSAND19
DOLLARS, RATHER THAN SIXTEEN THOUSAND DOLLARS .20
(2) (a) The healthy school meals for all program cash
fund is21
created in the state treasury. The cash fund consists of healthy school22
meals for all program revenue deposited in the cash fund in accordance23
with subsection (4)(a) of this section
AND ANY OTHER MONEY THAT THE24
GENERAL ASSEMBLY MAY APPROPRIATE OR TRANSFER TO THE FUND . The25
state treasurer shall credit all interest and income derived from the deposit26
and investment of money in the cash
fund to the cash fund.27
1274
-16- (b) THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM FUND1
ACCOUNT IS CREATED IN THE FUND. THE ACCOUNT CONSISTS OF MONEY2
TRANSFERRED BY THE TREASURER FROM THE STATE EDUCATION FUND IN3
ACCORDANCE WITH SUBSECTION (4.5) OF THIS SECTION AND ANY OTHER4
MONEY THAT THE GENERAL ASSEMBLY MAY APPROPRIATE OR TRANSFER5
TO THE FUND. THE STATE TREASURER SHALL CREDIT ALL INTEREST AND6
INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE7
ACCOUNT TO THE ACCOUNT .8
(3) (a) Subject to annual appropriation by the general assembly,9
the department may expend money from the cash fund THAT IS NOT IN THE10
ACCOUNT for the following purposes:11
(a.5) (I) S
UBJECT TO ANNUAL APPROPRIATION BY THE GENERAL12
ASSEMBLY, THE DEPARTMENT MAY EXPEND MONEY FROM THE ACCOUNT13
FOR THE FOLLOWING PURPOSES:14
(A) A
WARDING LOCAL FOOD PURCHASING GRANTS PURSUANT TO15
SECTIONS 22-82.9-205 AND 22-82.9-302;16
(B) D
ISTRIBUTING MONEY TO A PARTICIPATING SCHOOL FOOD17
AUTHORITY TO INCREASE WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS18
WHOM THE PARTICIPATING SCHOOL FOOD AUTHORITY EMPLOYS TO19
DIRECTLY PREPARE AND SERVE FOOD FOR SCHOOL MEALS PURSUANT TO20
SECTION 22-82.9-206 (1);21
(C) A
WARDING LOCAL SCHOOL FOOD PURCHASING TECHNICAL22
ASSISTANCE AND EDUCATION GRANTS PURS UANT TO SECTIONS23
22-82.9-207
AND 22-82.9-303; AND24
(D) T
HE DIRECT AND INDIRECT COSTS OF ADMINISTERING THE25
PROGRAMS DESCRIBED IN THIS SUBSECTION (3)(a.5), SO LONG AS THESE26
COSTS DO NOT EXCEED ONE AND ONE -HALF PERCENT OF THE TOTAL27
1274
-17- AMOUNT THE GENERAL ASSEMBLY ANNUALLY APPROPRIATES IN THE SAME1
FISCAL YEAR FOR THE OTHER PURPOSES DESCRIBED IN SUBSECTION (3)(a)2
OF THIS SECTION AND THIS SUBSECTION (3)(a.5).3
(II) T
HE DEPARTMENT SHALL, AS PRACTICABLE, EXPEND ALL OF4
THE ESTIMATED AMOUNT OF MONEY IN THE ACCOUNT FOR THE PURPOSES5
DESCRIBED IN THIS SUBSECTION (3)(a.5) AND IN ACCORDANCE WITH THE6
DISTRIBUTION METHODS ESTABLISHED IN SUBSECTIONS (3)(c) THROUGH7
(3)(h)
OF THIS SECTION.8
(b) Money in the cash
fund shall not be used for the purposes9
described in subsections (3)(a)(II), (3)(a)(III), and (3)(a)(IV) of this10
section if the sum of the annual tax year revenue recorded in the cash11
fund and the balance in the cash fund, as calculated pursuant to12
subsection (4) of this section, is less than, or is anticipated to be less than,13
the annual expenditure anticipated to be required for the purposes14
described in subsections (3)(a)(I) and (3)(a)(V) of this section. 15
(c) N
OTWITHSTANDING SUBSECTION (3)(b) OF THIS SECTION, IF THE16
DEPARTMENT EXPENDING MONEY FROM THE FUND AS FOLLOWS WOULD17
RESULT IN
A RESERVE CALCULATION AMOUNT EQUAL TO LESS THAN TEN18
PERCENT, THEN THE DEPARTMENT SHALL EXPEND MONEY FROM THE19
ACCOUNT AS FOLLOWS:20
(I) A
WARDING LOCAL SCHOOL FOOD PURCHASING GRANTS21
PURSUANT TO SECTION 22-82.9-302 IN AMOUNTS DETERMINED BY THE22
DEPARTMENT THAT, IN COMBINATION WITH THE EXPENDITURES FROM THE23
ACCOUNT DESCRIBED IN SUBSECTIONS (3)(c)(II) AND (3)(c)(III) OF THIS24
SECTION, RESULT IN EXPENDING ALL OF THE ESTIMATED AMOUNT IN THE25
ACCOUNT;26
(II) D
ISTRIBUTING THE GREATER OF THREE THOUSAND DOLLARS OR27
1274
-18- AN AMOUNT EQUAL TO SIX CENTS MULTIPLIED BY THE NUMBER OF SCHOOL1
LUNCHES THAT QUALIFIED AS ELIGIBLE MEALS THAT THE PARTICIPATING2
SCHOOL FOOD AUTHORITY PROVIDED IN THE SCHOOL YEAR TWO SCHOOL3
YEARS PRIOR TO A PARTICIPATING SCHOOL FOOD AUTHORITY TO INCREASE4
WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS WHOM THE PARTICIPATING5
SCHOOL FOOD AUTHORITY EMPLOYS TO DIRECTLY PREPARE AND SERVE6
FOOD FOR SCHOOL MEALS PURSUANT TO SECTION 22-82.9-206 (1); AND7
(III) A
WARDING TWO HUNDRED FIFTY THOUSAND DOLLARS IN8
LOCAL SCHOOL FOOD PURCHASING TECHNICAL ASSISTANCE AND9
EDUCATION GRANTS PURSUANT TO SECTION 22-82.9-303.10
(d) I
F THE DEPARTMENT EXPENDING MONEY FROM THE FUND AS11
FOLLOWS WOULD RESULT IN
A RESERVE CALCULATION AMOUNT EQUAL TO12
OR GREATER THAN TEN PERCENT AND LESS THAN TWENTY -FIVE PERCENT,13
THEN THE DEPARTMENT SHALL EXPEND MONEY FROM THE FUND ,14
INCLUDING MONEY IN THE ACCOUNT IN ACCORDANCE WITH SUBSECTION15
(3)(a.5)(II)
OF THIS SECTION, AS FOLLOWS:16
(I) A
WARDING LOCAL FOOD PURCHASING GRANTS PURSUANT TO17
SECTION 22-82.9-205 IN AN AMOUNT EQUAL TO THE GREATER OF FIVE18
THOUSAND DOLLARS OR AN AMOUNT , AS DETERMINED BY THE19
DEPARTMENT, EQUAL TO OR GREATER THAN TEN AND EQUAL TO OR LESS20
THAN TWELVE AND ONE -HALF CENTS MULTIPLIED BY THE NUMBER OF21
LUNCHES THAT QUALIFIED AS AN ELIGIBLE MEAL THAT THE PARTICIPATING22
SCHOOL FOOD AUTHORITY SERVED TO STUDENTS IN THE SC HOOL YEAR23
TWO SCHOOL YEARS PRIOR;24
(II) D
ISTRIBUTING THE GREATER OF THREE THOUSAND DOLLARS OR25
AN AMOUNT EQUAL TO SIX CENTS MULTIPLIED BY THE NUMBER OF SCHOOL26
LUNCHES THAT QUALIFIED AS ELIGIBLE MEALS THAT THE PARTICIPATING27
1274
-19- SCHOOL FOOD AUTHORITY PROVIDED IN THE SCHOOL YEAR TWO SCHOOL1
YEARS PRIOR TO A PARTICIPATING SCHOOL FOOD AUTHORITY TO INCREASE2
WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS WHOM THE PARTICIPATING3
SCHOOL FOOD AUTHORITY EMPLOYS TO DIRECTLY PREPARE AND SERVE4
FOOD FOR SCHOOL MEALS PURSUANT TO SECTION 22-82.9-206 (1); AND5
(III) A
WARDING TWO MILLION FIVE HUNDRED THOUS AND DOLLARS6
IN LOCAL SCHOOL FOOD PURCHASING TECHNICAL ASSISTANCE AND7
EDUCATION GRANTS PURSUANT TO SECTION 22-82.9-207.8
(e) I
F THE DEPARTMENT EXPENDING MONEY FROM THE FUND AS9
FOLLOWS WOULD RESULT IN
A RESERVE CALCULATION AMOUNT EQUAL TO10
OR GREATER THAN TWENTY -FIVE PERCENT AND LESS THAN FORTY11
PERCENT, THEN THE DEPARTMENT SHALL EXPEND MONEY FROM THE FUND ,12
INCLUDING MONEY IN THE ACCOUNT IN ACCORDANCE WITH SUBSECTION13
(3)(a.5)(II)
OF THIS SECTION, AS FOLLOWS:14
(I) A
WARDING LOCAL FOOD PURCHASING GRANTS PURSUANT TO15
SECTION 22-82.9-205 IN AN AMOUNT EQUAL TO THE GREATER OF FIVE16
THOUSAND DOLLARS OR AN AMOUNT , AS DETERMINED BY THE17
DEPARTMENT, EQUAL TO OR GREATER THAN SIXTEEN AND LESS THAN OR18
EQUAL TO EIGHTEEN AND THREE -QUARTERS CENTS MULTIPLIED BY THE19
NUMBER OF LUNCHES THAT QUALIFIED AS AN ELIGIBLE MEAL THAT THE20
PARTICIPATING SCHOOL FOOD AUTHORITY SERVED TO STUDENTS IN THE21
SCHOOL YEAR TWO SCHOOL YEARS PRIOR ;22
(II) D
ISTRIBUTING THE GREATER OF THREE THOUSAND DOLLARS OR23
AN AMOUNT EQUAL TO NINE CENTS MULTIPLIED BY THE NUMBER OF24
SCHOOL LUNCHES THAT QUALIFIED AS ELIGIBLE MEALS THAT THE25
PARTICIPATING SCHOOL FOOD AUTHORITY PROVIDED IN THE SCHOOL YEAR26
TWO SCHOOL YEARS PRIOR TO A PARTICIPATING SCHOOL FOOD AUTHORITY27
1274
-20- TO INCREASE WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS WHOM THE1
PARTICIPATING SCHOOL FOOD AUTHORITY EMPLOYS TO DIRECTLY PREPARE2
AND SERVE FOOD FOR SCHOOL MEALS PURSUANT TO SECTION 22-82.9-2063
(1);
AND4
(III) A
WARDING THREE MILLION SEVEN HUNDRED FIFTY THOUSAND5
DOLLARS IN LOCAL SCHOOL F OOD PURCHASING TECHNICAL ASSISTANCE6
AND EDUCATION GRANTS PURSUANT TO SECTION 22-82.9-207.7
(f) I
F THE DEPARTMENT EXPENDING MONEY FROM THE FUND AS8
FOLLOWS WOULD RESULT IN
A RESERVE CALCULATION AMOUNT EQUAL TO9
OR GREATER THAN FORTY PERCENT AND , FOR STATE FISCAL YEARS10
COMMENCING ON OR AFTER JULY 1, 2029, LESS THAN FIFTY PERCENT, THEN11
THE DEPARTMENT SHALL EXPEND MONEY FROM THE FUND , INCLUDING12
MONEY IN THE ACCOUNT IN ACCORDANCE WITH SUBSECTION (3)(a.5)(II)13
OF THIS SECTION, AS FOLLOWS:14
(I) A
WARDING LOCAL FOOD PURCHASING GRANTS PURSUANT TO15
SECTION 22-82.9-205 IN AN AMOUNT EQUAL TO THE GREATER OF FIVE16
THOUSAND DOLLARS OR AN AMOUNT EQUAL TO TWENTY -FIVE CENTS17
MULTIPLIED BY THE NUMBER OF LUNCHES THAT QUALIFIED AS AN ELIGIBLE18
MEAL THAT THE PARTICIPATING SCHOOL FOOD AUTHORITY SERVED TO19
STUDENTS IN THE SCHOOL YEAR TWO SCHOOL YEARS PRIOR ;20
(II) D
ISTRIBUTING THE GREATER OF THREE THOUSAND DOLLARS OR21
AN AMOUNT EQUAL TO TWELVE CENTS MULTIPLIED BY THE NUMBER OF22
SCHOOL LUNCHES THAT QUALIFIED AS ELIGIBLE MEALS THAT THE23
PARTICIPATING SCHOOL FOOD AUTHORITY PROVIDED IN THE SCHOOL YEAR24
TWO SCHOOL YEARS PRIOR TO A PARTICIPATING SCHOOL FOOD AUTHORITY25
TO INCREASE WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS WHOM THE26
PARTICIPATING SCHOOL FOOD AUTHORITY EMPLOYS TO DIRECTLY PREPARE27
1274
-21- AND SERVE FOOD FOR SCHOOL MEALS PURSUANT TO SECTION 22-82.9-2061
(1);
AND2
(III) A
WARDING FIVE MILLION DOLLARS IN LOCAL SCHOOL FOOD3
PURCHASING TECHNICAL ASSISTANCE AND EDUCATION GRANTS PURS UANT4
TO SECTION 22-82.9-207.5
(g) F
OR FISCAL YEARS COMMENCING ON OR AFTER JULY 1, 2029,6
IF THE DEPARTMENT DETERMINES THAT DOING SO WOULD RESULT IN
A7
RESERVE CALCULATION AMOUNT EQUAL TO FIFTY PERCENT OR MORE ,8
THEN THE DEPARTMENT SHALL EXPEND MONEY FROM THE FUND ,9
INCLUDING MONEY IN THE ACCOUNT IN ACCORDANCE WITH SUBSECTION10
(3)(a.5)(II)
OF THIS SECTION, BY INCREASING THE AMOUNTS AWARDED11
AND DISTRIBUTED FROM THE FUND TO AMOUNTS GREATER THAN THOSE12
DESCRIBED IN SUBSECTION (3)(f) OF THIS SECTION.13
(h) (I) N
OTWITHSTANDING SUBSECTIONS (3)(d) THROUGH (3)(f) OF14
THIS SECTION, THE DEPARTMENT SHALL NOT REDUCE FROM ONE STATE15
FISCAL YEAR TO THE NEXT THE AMOUNT MULTIPLIED BY THE NUMBER OF16
LUNCHES THAT QUALIFY AS ELIGIBLE MEALS OR THE DOLLAR AMOUNT17
ALTERNATIVE USED TO CALCULATE THE AMOUNT THE DEPARTMENT18
AWARDS FOR THE PURPOSES DESCRIBED IN SUBSECTION (3)(a)(II), 19
(3)(a)(III), (3)(a.5)(I)(A),
AND (3)(a.5)(I)(B) OF THIS SECTION OR THE20
TOTAL AMOUNT THE DEPARTMENT AWARDS FOR THE PURPOSE DESCRIBED21
IN SUBSECTION (3)(a)(IV) AND (3)(a.5)(I)(C) OF THIS SECTION. THIS22
SUBSECTION (3)(h)(I) DOES NOT APPLY IN A FISCAL YEAR WHEN THE23
DEPARTMENT EXPENDS MONEY FROM THE FUND , INCLUDING MONEY IN THE24
ACCOUNT, PURSUANT TO SUBSECTIONS (3)(c) AND (3)(g) OF THIS SECTION.25
(II) N
OTWITHSTANDING SUBSECTIONS (3)(c) AND (3)(h)(I) OF THIS26
SECTION, IF, OVER THREE FISCAL YEARS, THE RESULT OF THE RESERVE27
1274
-22- CALCULATION FOR A SUBSECTION OF THIS SECTION (3) ACCORDING TO1
WHICH THE DEPARTMENT EXPENDED MONEY FROM THE FUND DECREASES2
BY TEN PERCENTAGE POINTS FROM THE FIRST TO THE THIRD FISCAL YEAR,3
EQUALS AN AMOUNT EQUAL TO FORTY PERCENT OR LESS IN BOTH THE4
SECOND AND THIRD FISCAL YEAR, AND DECREASES IN BOTH THE SECOND5
AND THIRD FISCAL YEAR, FOR THE THIRD FISCAL YEAR:6
(A) I
F THE DEPARTMENT WOULD OTHERWISE EXPEND MONEY FROM7
THE FUND IN THE AMOUNTS DESCRIBED IN SUBSECTION (3)(f) OF THIS8
SECTION, THE DEPARTMENT SHALL INSTEAD EXPEND MONEY FROM THE9
FUND IN THE AMOUNTS DESCRIBED IN SUBSECTION (3)(e) OF THIS SECTION;10
(B) I
F THE DEPARTMENT WOULD OTHERWISE EXPEND MONEY FROM11
THE FUND IN THE AMOUNTS DESCRIBED IN SUBSECTION (3)(e) OF THIS12
SECTION, EXCEPT FOR WHEN DOING SO PURSUANT TO THIS SUBSECTION13
(3)(h)(II),
THE DEPARTMENT SHALL INSTEAD EXPEND MONEY FROM THE14
FUND IN THE AMOUNTS DESCRIBED IN SUBSECTION (3)(d) OF THIS SECTION;15
AND16
(C) I
F THE DEPARTMENT WOULD OTHERWISE EXPEND MONEY FROM17
THE FUND IN THE AMOUNTS DESCRIBED IN SUBSECTION (3)(d) OF THIS18
SECTION, EXCEPT FOR WHEN DOING SO PURSUANT TO THIS SUBSECTION19
(3)(h)(II),
THE DEPARTMENT SHALL INSTEAD EXPEND MONEY FROM THE20
FUND IN THE AMOUNTS DESCRIBED IN SUBSECTION (3)(c) OF THIS SECTION.21
(i) IF LEGISLATIVE COUNCIL'S COMPUTATIONS OF THE RESERVE22
CALCULATION DO NOT RESULT IN AN AMOUNT THAT ALLOWS FOR THE23
EXPENDITURE OF MONEY BY THE DEPARTMENT IN ACCORDANCE WITH24
SUBSECTIONS (3)(c) TO (3)(g) OF THIS SECTION, THE DEPARTMENT SHALL25
EXPEND MONEY IN ACCORDANCE WITH THE SUBSECTION OF THIS SECTION26
THAT REQUIRES THE HIGHEST MAXIMUM RESERVE CALCULATION AMOUNT27
1274
-23- AMONG THE SUBSECTIONS OF THIS SECTION FOR WHICH , WHEN1
LEGISLATIVE COUNCIL COMPUTES THE RESERVE CALCULATION FOR THE2
RELEVANT SUBSECTION, THE RESERVE CALCULATION AMOUNT IS GREATER3
THAN THE MAXIMUM PERMISSIBLE RESERVE CALCULATION AMOUNT FOR4
THE SUBSECTION.5
(4) (a) The department of revenue shall, on a monthly basis,6
record revenues and deposit money in the cash fund in a manner that is7
aligned with exempt revenues determined pursuant to subsection (4)(b)8
of this section.9
(b) The department of revenue shall, on a monthly basis, report10
the amount of healthy school meals for all program revenue identified11
from tax returns to the office of state planning and budgeting and the12
legislative council staff. The office of state planning and budgeting shall13
calculate the amount of healthy school meals for all program revenue both14
projected to be received and actually received by the department of15
revenue based on income tax return data and other relevant factors. The16
office of state planning and budgeting shall also identify, in collaboration17
with the department of revenue, the revenue to be recorded and deposited18
on a monthly basis by the department of revenue in the cash fund19
pursuant to subsection (4)(a) of this section, and the total revenue to be20
recorded and deposited by the department of revenue in the cash fund for21
the fiscal year.22
(4.5) (a) O
N
JULY 1, 2026, AND EACH JULY 1 THEREAFTER, THE23
STATE TREASURER SHALL TRANSFER AN AMOUNT FROM THE STATE24
EDUCATION FUND TO THE ACCOUNT EQUAL TO THE AMOUNT REPORTED BY25
THE OFFICE OF STATE PLANNING AND BUDGETING PURSUANT TO26
SUBSECTION (4.5)(b) OF THIS SECTION.27
1274
-24- (b) BEFORE JULY 1, 2026, AND BEFORE EACH JULY 1 THEREAFTER,1
THE OFFICE OF STATE PLANNING AND B UDGETING SHALL , IN2
COLLABORATION WITH THE DEPARTMENT OF REVENUE , PREPARE AN3
ESTIMATE OF THE AMOUNT OF STATE EDUCATION FUND HEALTHY SCHOOL4
MEALS FOR ALL REVENUE FOR THE FOLLOWING FISCAL YEAR AND REPORT5
THAT ESTIMATE TO THE STATE TREASURER .6
(c) (I) ON JULY 1, 2026, IN ADDITION TO THE AMOUNT DESCRIBED7
IN SUBSECTION (4.5)(a) OF THIS SECTION, THE STATE TREASURER SHALL8
TRANSFER AN AMOUNT FROM THE STATE EDUCATION FUND TO THE FUND9
EQUAL TO THE AMOUNT REPORTED BY THE OFFICE OF STATE PLANNING10
AND BUDGETING PURSUANT TO SUBSECTION (4.5)(c)(II) OF THIS SECTION.11
(II) BEFORE JULY 1, 2026, THE OFFICE OF STATE PLANNING AND12
BUDGETING SHALL, IN COLLABORATION WITH THE DEPARTMENT OF13
REVENUE, PREPARE AN ESTIMATE OF THE AMOUNT OF STATE EDUCATION14
FUND HEALTHY SCHOOL MEALS FOR ALL REVENUE FOR THE IMMEDIATELY15
PRECEDING FISCAL YEAR AND REPORT THAT ESTIMATE TO THE STATE16
TREASURER.17
(d) THE GENERAL ASSEMBLY FINDS AND DECLARES THAT FOR18
PURPOSES OF SECTION 17 OF ARTICLE IX OF THE STATE CONSTITUTION,19
HEALTHY SCHOOL MEALS ARE AN ESSENTIAL COMPONENT TO STUDENT20
LEARNING. THE PROGRAMS DESCRIBED IN SUBSECTION (3)(a.5) OF THIS21
SECTION ARE AN IMPORTANT COMPONENT OF AN ACCOUNTABLE PROGRAM22
TO MEET STATE ACADEMIC STANDARDS , AND MAY THEREFORE RECEIVE23
MONEY FROM THE STATE EDUCATION FUND CREATED IN SECTION 17 (4) OF24
ARTICLE IX OF THE STATE CONSTITUTION.25
(5) If the department determines that there is an insufficient26
amount of money in the cash fund, EXCLUDING THE MONEY IN THE27
1274
-25- ACCOUNT, to provide for an expenditure authorized by the annual1
appropriation from the cash fund for the purposes described in subsection2
(3)(a)(I) of this section, the department may make the expenditure from3
the general fund.4
(7) On July 1, 2024, the state treasurer shall transfer the balance5
from the healthy school meals for all program general fund exempt6
account defined in section 22-82.9-210 to the cash fund pursuant to7
section 22-82.9-210 (8).8
SECTION 11. In Colorado Revised Statutes, 22-82.9-211,9
amend (3)(a)(IV), (3)(a)(V), and (3)(b); and add (3)(a)(VI) and (5.5) as10
follows:11
22-82.9-211. Healthy school meals for all program cash fund12
- creation - uses - reporting requirements - definitions. (3) (a) Subject13
to annual appropriation by the general assembly, the department may14
expend money from the cash fund for the following purposes:15
(IV) Awarding local school food purchasing technical assistance16
and education grants pursuant to section 22-82.9-207; and17
(V) The direct and indirect costs of administering the programs18
described in this subsection (3)(a), so long as these costs do not exceed19
one and five-tenths percent of the total amount the general assembly20
annually appropriates in the same fiscal year for the other purposes21
described in this subsection (3)(a);
AND22
(VI) P
ROVIDING REIMBURSEMENTS PURSUANT TO THE LOCAL23
SCHOOL FOOD PURCHASING PROGRAM CREATED IN SECTION 22-82.9-30224
AND GRANT AWARDS PURSUANT TO THE LOCAL SC HOOL FOOD PURCHASING25
TECHNICAL ASSISTANCE AND EDUCAT ION ASSISTANCE GRANT PROGRAM26
CREATED IN SECTION 22-82.9-303.27
1274
-26- (b) Money in the cash fund shall not be used for the purposes1
described in subsections (3)(a)(II), (3)(a)(III), and (3)(a)(IV), of this2
section if the sum of the annual tax year revenue recorded in the cash3
fund and the balance in the cash fund, as calculated pursuant to4
subsection (4) of this section, is less than, or is anticipated to be less than,5
the annual expenditure anticipated to be required for the purposes6
described in subsections (3)(a)(I), and (3)(a)(V), AND (3)(a)(VI) of this7
section.8
(5.5) T
HE DEPARTMENT SHALL , SUBJECT TO ANNUAL9
APPROPRIATION, ANNUALLY EXPEND ONE MILLION DOLLARS FROM THE10
CASH FUND FOR THE PURPOSE DESCRIBED IN SUBSECTION (3)(a)(VI) OF11
THIS SECTION.12
SECTION 12. In Colorado Revised Statutes, 22-82.9-302,13
amend (2)(b)(I), (2)(b)(II)(D), and (2)(c) as follows:14
22-82.9-302. Local school food purchasing program - creation15
- rules. (2) (b) (I) The department shall select participating providers that16
served fewer than two million one hundred fifty thousand school lunches17
in the 2023-24
school year TWO YEARS PRIOR TO THE SCHOOL YEAR FOR18
WHICH THE PARTICIPATING PROVIDER IS APPLYING FOR REIMBURSEMENT19
PURSUANT TO THIS SECTION. The department shall create a form for20
participating providers to track and report the Colorado grown, raised, or21
processed products purchased.22
(II) The department shall give preference to applicants that:23
(D) Served fewer than one million two hundred fifty thousand24
school lunches in the 2023-24 school year count TWO YEARS PRIOR TO THE25
SCHOOL YEAR FOR WHICH THE PARTICIPATING PROVIDER IS APPLYING FOR26
REIMBURSEMENT PURSUANT TO THIS SECTION ; and27
1274
-27- (c) On or before August 1 of the year following the participating1
provider's application, the participating provider shall track and report to2
the department for the school year in which it applied, and for the3
2023-24 school year TWO YEARS PRIOR TO THE SCHOOL YEAR FOR WHICH4
THE PARTICIPATING PROVIDER IS APPLYING FOR REIMBURSEMENT5
PURSUANT TO THIS SECTION, the total amount of Colorado grown, raised,6
or processed products it purchased for student meals and the total number7
of lunches that it provided to students.8
SECTION 13. In Colorado Revised Statutes, 22-82.9-302,9
amend (2)(b)(I), (2)(b)(II)(D), and (2)(c); and add (2)(b)(I.5) and (3.5)10
as follows:11
22-82.9-302. Local school food purchasing program - creation12
- rules. (2) (b) (I) The department shall select participating providers that13
served fewer than two million one hundred fifty thousand A NUMBER OF14
school lunches
DETERMINED BY THE DEPARTMENT PURS UANT TO15
SUBSECTION (2)(b)(I.5) OF THIS SECTION in the 2023-24
school year TWO16
YEARS PRIOR TO THE SCHOOL YEAR FOR WHICH THE PARTICIPATING17
PROVIDER IS APPLYING FOR REIMBURSEMENT PURSUANT TO THIS SECTION .18
The department shall create a form for participating providers to track and19
report the Colorado grown, raised, or processed products purchased.20
(I.5) T
HE DEPARTMENT SHALL ONLY SELECT PARTICIPATING21
PROVIDERS THAT SERVED FEWER THAN TWO MILLION ONE HUNDRED FIFTY22
THOUSAND SCHOOL LUNCHES IN THE SCHOOL YEAR TWO YEARS PRIOR TO23
THE SCHOOL YEAR FOR WHICH A PARTICIPATING PROVIDER IS APPLYING24
FOR REIMBURSEMENT PURSUANT TO THIS SECTION , UNLESS THE25
DEPARTMENT DETERMINES THAT IT CAN AWARD REIMBURSEMENTS TO26
THOSE PARTICIPATING PROVIDERS OF AT LEAST FIVE CENTS FOR EVERY27
1274
-28- SCHOOL LUNCH THAT THE PARTICIPATING PROVIDER PREPARED IN THE1
SCHOOL YEAR TWO YEARS PRIOR TO THE SCHOOL YEAR FOR WHICH THE2
PARTICIPATING PROVIDER IS APPLYING FOR REIMBURSEMENT PURSUANT TO3
THIS SECTION OR A MINIMUM OF ONE THOUSAND DOLLARS , WHICHEVER IS4
GREATER, IN WHICH CASE THE DEPARTMENT MAY SELECT ANY5
PARTICIPATING PROVIDER FOR REIMBURSEMENT PURSUANT TO THIS6
SECTION.7
(II) The department shall give preference to applicants that:8
(D) Served fewer than one million two hundred fifty thousand9
school lunches in the 2023-24 school year count TWO YEARS PRIOR TO THE10
SCHOOL YEAR FOR WHICH THE PARTICIPATING PROVIDER IS APPLYING FOR11
REIMBURSEMENT PURSUANT TO THIS SECTION ; and12
(c) On or before August 1 of the year following the participating13
provider's application, the participating provider shall track and report to14
the department for the school year in which it applied, and for the15
2023-24 school year TWO YEARS PRIOR TO THE SCHOOL YEAR FOR WHICH16
THE PARTICIPATING PROVIDER IS APPLYING FOR REIMBURSEMENT17
PURSUANT TO THIS SECTION, the total amount of Colorado grown, raised,18
or processed products it purchased for student meals and the total number19
of lunches that it provided to students.20
(3.5) D
URING EACH OCTOBER AFTER OCTOBER 2024 IN WHICH THE21
DEPARTMENT REIMBURSES PROVIDERS PARTICIPATING IN THE PURCHASING22
PROGRAM, THE DEPARTMENT SHALL REIMBURSE PARTICIPATING23
PROVIDERS IN AN AMOUNT ESTABLISHED PURSUANT TO SECTION24
22-82.9-211 (3)(c)(I).25
SECTION 14. In Colorado Revised Statutes, 22-82.9-304,26
amend (1) introductory portion as follows:27
1274
-29- 22-82.9-304. Evaluation - report. (1) On or before December 1,1
2025,
AND EACH DECEMBER 1 THEREAFTER, the department shall submit2
a report to the education committees of the house of representatives and3
the senate, the house of representatives agriculture, water, and natural4
resources committee, the senate agriculture and natural resources5
committee, or their successor committees, on the effect of the purchasing6
program on the amount
QUANTITY of Colorado grown, raised, or7
processed products purchased by participating providers, including:8
SECTION 15. In Colorado Revised Statutes, repeal 22-82.9-3069
as follows:10
22-82.9-306. Repeal of part. This part 3 is repealed, effective11
July 1, 2026.12
SECTION 16. In Colorado Revised Statutes, 39-22-104, amend13
(3)(p.5)(I) introductory portion and (3)(p.5)(II); and add (3)(p.5)(III) and14
(3)(p.7) as follows:15
39-22-104. Income tax imposed on individuals, estates, and16
trusts - single rate - report - tax preference performance statement17
- legislative declaration - definitions - repeal. (3) There shall be added18
to the federal taxable income: 19
(p.5) (I) For income tax years commencing on or after January 1,20
2023,
BUT BEFORE JANUARY 1, 2026, for taxpayers who claim itemized21
deductions as defined in section 63 (d) of the internal revenue code or the22
standard deduction as defined in section 63 (c) of the internal revenue23
code and who have federal adjusted gross income in the income tax year24
equal to or exceeding three hundred thousand dollars:25
(II) For the 2023-24 state fiscal year and state fiscal years26
thereafter, the general assembly shall annually appropriate an amount at27
1274
-30- least equal to the amount of revenue generated by the addition to federal1
taxable income described in subsection (3)(p.5)(I) of this section,2
calculated without regard to any temporary rate reduction pursuant to3
section 39-22-627, but not more than the amount required, to fully fund4
the direct and indirect costs of implementing the healthy school meals for5
all program as provided in section 22-82.9-209. The provisions of TO THE6
HEALTHY SCHOOL MEALS FOR ALL PROGRAM CASH FUND CREATED IN7
SECTION 22-82.9-211. Subsection (3)(p.5)(I) of this section constitute8
CONSTITUTES a voter-approved revenue change, approved by the voters9
at the statewide election in November of 2022, and the revenue generated10
by this voter-approved revenue change may be collected, retained,11
appropriated, and spent without subsequent voter approval,12
notwithstanding any other limits in the state constitution or law. The13
addition to federal taxable income described in subsection (3)(p.5)(I) of14
this section does not apply for an income tax year that commences after15
the healthy school meals for all program, or any successor program, is16
repealed. Upon repeal of the healthy school meals for all program, or any17
successor program, the commissioner of education shall promptly notify18
the executive director in writing that the program is repealed.19
(III) T
HIS SUBSECTION (3)(p.5) IS REPEALED, EFFECTIVE20
D
ECEMBER 31, 2028.21
(p.7) (I) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER22
J
ANUARY 1, 2026, FOR TAXPAYERS WHO CLAIM ITEMIZED DEDUCTIONS AS23
DEFINED IN SECTION 63 (d) OF THE INTERNAL REVENUE CODE OR THE24
STANDARD DEDUCTION AS DEFINED IN SECTION 63 (c) OF THE INTERNAL25
REVENUE CODE AND WHO HAVE A FEDERAL ADJUSTED GROSS INCOME IN26
THE INCOME TAX YEAR EQUAL TO OR EXCEEDING THREE HUNDRED27
1274
-31- THOUSAND DOLLARS:1
(A) F
OR A TAXPAYER WHO FILES A SINGLE RETURN , THE AMOUNT2
BY WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME3
UNDER SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE4
STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION5
63 (c)
OF THE INTERNAL REVENUE CODE EXCEEDS ONE THOUSAND6
DOLLARS; AND7
(B) F
OR TAXPAYERS WHO FILE A JOINT RETURN , THE AMOUNT BY8
WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME UNDER9
SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE10
STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION11
63 (c)
OF THE INTERNAL REVENUE CODE EXCEEDS TWO THOUSAND12
DOLLARS.13
(II) I
N ADDITION TO THE FUNDING APPROPRIATED IN SUBSECTION14
(3)(p.5)
OF THIS SECTION, FOR THE 2026-27 STATE FISCAL YEAR AND15
EVERY STATE FISCAL YEAR THEREAFTER , THE GENERAL ASSEMBLY SHALL16
ANNUALLY APPROPRIATE AN AMOUNT AT LEAST EQUAL TO THE AMOUNT17
OF REVENUE GENERATED BY THE ADDITION TO FEDERAL TAXABLE INCOME18
DESCRIBED IN THIS SUBSECTION (3)(p.7) TO THE HEALTHY SCHOOL MEALS19
FOR ALL PROGRAM CASH FUND CREATED IN SECTION 22-82.9-211. THE20
PROVISIONS OF THIS SUBSECTION (3)(p.7) CONSTITUTE A VOTER-APPROVED21
REVENUE CHANGE, APPROVED BY THE VOTERS AT THE STATEWIDE22
ELECTION IN NOVEMBER 2025, AND THE REVENUE GENERATED BY THIS23
VOTER-APPROVED REVENUE CHANGE MAY BE COLLECTED , RETAINED,24
APPROPRIATED, AND SPENT WITHOUT SUBSEQUENT VOTER APPROVAL ,25
NOTWITHSTANDING ANY OTHER LIMITS IN THE STATE CONSTITUTION OR26
LAW. THE ADDITION TO FEDERAL TAXABLE INCOME DESCRIBED IN THIS27
1274
-32- SUBSECTION (3)(p.7) DOES NOT APPLY FOR AN INCOME TAX YEAR THAT1
COMMENCES AFTER THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM , OR2
ANY SUCCESSOR PROGRAM , IS REPEALED. UPON REPEAL OF THE HEALTHY3
SCHOOL MEALS FOR ALL PROGRAM , OR ANY SUCCESSOR PROGRAM , THE4
COMMISSIONER OF EDUCATION SHALL PROMPTLY NOTIFY THE EXECUTIVE5
DIRECTOR IN WRITING THAT THE PROGRAM IS REPEALED .6
SECTION 17. In Colorado Revised Statutes, 39-22-104, amend7
(3)(p.5)(I) introductory portion and (3)(p.5)(II); and add (3)(p.5)(I.5) as8
follows:9
39-22-104. Income tax imposed on individuals, estates, and10
trusts - single rate - report - tax preference performance statement11
- legislative declaration - definitions - repeal. (3) There shall be added12
to the federal taxable income:13
(p.5) (I) For income tax years commencing on or after January 1,14
2023,
BUT BEFORE JANUARY 1, 2026, for taxpayers who claim itemized15
deductions as defined in section 63 (d) of the internal revenue code or the16
standard deduction as defined in section 63 (c) of the internal revenue17
code and who have federal adjusted gross income in the income tax year18
equal to or exceeding three hundred thousand dollars:19
(I.5) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER20
J
ANUARY 1, 2026, FOR TAXPAYERS WHO CLAIM ITEMIZED DEDUCTIONS AS21
DEFINED IN SECTION 63 (d) OF THE INTERNAL REVENUE CODE OR THE22
STANDARD DEDUCTION AS DEFINED IN SECTION 63 (c) OF THE INTERNAL23
REVENUE CODE AND WHO HAVE A FEDERAL ADJUSTED GROSS INCOME IN24
THE INCOME TAX YEAR EQUAL TO OR EXCEEDING THREE HUNDRED25
THOUSAND DOLLARS:26
(A) F
OR A TAXPAYER WHO FILES A SINGLE RETURN , THE AMOUNT27
1274
-33- BY WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME1
UNDER SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE2
STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION3
63 (c)
OF THE INTERNAL REVENUE CODE EXCEEDS , AN AMOUNT THAT IS4
GREATER THAN TWELVE THOUSAND DOLLARS , IS THREE-QUARTERS OF THE5
AMOUNT DESCRIBED IN SUBSECTION (3)(p.5)(I.5)(B) OF THIS SECTION, AND6
THAT THE DEPARTMENT OF REVENUE DETERMINES THAT , IN COMBINATION7
WITH THE AMOUNT DESCRIBED IN SUBSECTION (3)(p.5)(I.5)(B) OF THIS8
SECTION, HAD IT BEEN USED INSTEAD OF THE ADDITION TO FEDERAL9
TAXABLE INCOME REQUIRED BY SUBSECTION (3)(p.5)(I) OF THIS SECTION,10
WOULD HAVE REDUCED THE AMOUNT OF ADDITIONAL STATE INCOME TAX11
REVENUE FOR THE 2023-24 STATE FISCAL YEAR GENERATED BY THAT12
ADDITION TO ONE HUNDRED MILLION SEVEN HUNDRED TWENTY -SEVEN13
THOUSAND EIGHT HUNDRED TWENTY DOLLARS ; AND14
(B) F
OR TAXPAYERS WHO FILE A JOINT RETURN , THE AMOUNT BY15
WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME UNDER16
SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE17
STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION18
63 (c)
OF THE INTERNAL REVENUE CODE EXCEEDS , AN AMOUNT THAT IS19
GREATER THAN SIXTEEN THOUSAND DOLLARS , IS ONE-THIRD GREATER20
THAN THE AMOUNT DESCRIBED IN SUBSECTION (3)(p.5)(I.5)(A) OF THIS21
SECTION, AND THAT THE DEPARTMENT OF REVENUE DETERMINES THAT , IN22
COMBINATION WITH THE AMOUNT DESCRIBED IN SUBSECTION23
(3)(p.5)(I.5)(A)
OF THIS SECTION, HAD IT BEEN USED INSTEAD OF THE24
ADDITION TO FEDERAL TAXABLE INCOME REQUIRED BY SUBSECTION25
(3)(p.5)(I)
OF THIS SECTION, WOULD HAVE REDUCED THE AMOUNT OF26
ADDITIONAL STATE INCOME TAX REVENUE FOR THE 2023-24 STATE FISCAL27
1274
-34- YEAR GENERATED BY THAT ADDITION TO ONE HUNDRED MILLION SEVEN1
HUNDRED TWENTY-SEVEN THOUSAND EIGHT HUNDRED TWENTY DOLLARS .2
(II) For the 2023-24 state fiscal year and state fiscal years3
thereafter, the general assembly shall annually appropriate an amount at4
least equal to the amount of revenue generated by the addition to federal5
taxable income described in subsection (3)(p.5)(I) SUBSECTIONS6
(3)(p.5)(I)
AND (3)(p.5)(I.5) of this section, calculated without regard to7
any temporary rate reduction pursuant to section 39-22-627, but not more8
than the amount required, to fully fund the direct and indirect costs of9
implementing the healthy school meals for all program as provided in10
section 22-82.9-209. The provisions of subsection (3)(p.5)(I)
11
S
UBSECTIONS (3)(p.5)(I) AND (3)(p.5)(I.5) of this section constitute a12
voter-approved 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, appropriated,15
and spent without subsequent voter approval, notwithstanding any other16
limits in the state constitution or law. The addition to federal taxable17
income described in subsection (3)(p.5)(I)
SUBSECTIONS (3)(p.5)(I) AND18
(3)(p.5)(I.5) of this section does not apply for an income tax year that19
commences after the healthy school meals for all program, or any20
successor program, is repealed. Upon repeal of the healthy school meals21
for all program, or any successor program, the commissioner of education22
shall promptly notify the executive director in writing that the program is23
repealed.24
SECTION 18. Effective date - applicability. (1) Sections 1125
and 12 of this act take effect only if the ballot issue described in section26
22-82.9-212 is approved by the people at the next statewide election and27
1274
-35- the ballot issue described in section 22-82.9-213 is rejected by the people1
at the next statewide election, in which case sections 11 and 12 take effect2
on the date of the official declaration of the vote thereon by the governor.3
(2) Section 17 of this act takes effect only if the ballot issue4
described in section 22-82.9-212 and the ballot issue described in section5
22-82.9-213 are rejected by the people at the next statewide election, in6
which case section 17 of this act takes effect on the date of the official7
declaration of the vote thereon by the governor.8
(3) Sections 14 and 15 of this act take effect only if one or both9
of the ballot issue described in section 22-82.9-212 and the ballot issue10
described in section 22-82.9-213 are approved by the people at the next11
statewide election, in which case sections 14 and 15 of this act take effect12
on the date of the official declaration of the vote thereon by the governor.13
(4) Sections 4, 5, 6, 7, 8, 9, 10, 13, and 16 of this act take effect14
only if the ballot issue described in section 22-82.9-213 is approved by15
the people at the next statewide election, in which case sections 4, 5, 6,16
7, 8, 9, 10, 13, and 16 take effect on the date of the official declaration of17
the vote thereon by the governor.18
(5) Sections 1, 2, 3, 18, and 19 of this act take effect upon19
passage.20
SECTION 19. Safety clause. The general assembly finds,21
determines, and declares that this act is necessary for the immediate22
preservation of the public peace, health, or safety or for appropriations for23
the support and maintenance of the departments of the state and state24
institutions.25
1274
-36-