Colorado 2025 Regular Session

Colorado House Bill HB1274 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		First Regular Session
2	2		Seventy-fifth General Assembly
3	3		STATE OF COLORADO
4		-	~~REENGROSSED~~
5		-	This Version Includes All Amendments
6		-	~~Adopted~~ in the House of Introduction
	4	+	ENGROSSED
	5	+	This Version Includes All Amendments Adopted
	6	+	on Second Reading in the House of Introduction
7	7		LLS NO. 25-0133.01 Pierce Lively x2059
8	8		HOUSE BILL 25-1274
9	9		House Committees Senate Committees
10	10		Education
11	11		Finance
12	12		Appropriations
13	13		A BILL FOR AN ACT
14	14		C
15	15		ONCERNING THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM .101
16	16		Bill Summary
17	17		(Note: This summary applies to this bill as introduced and does
18	18		not reflect any amendments that may be subsequently adopted. If this bill
19	19		passes third reading in the house of introduction, a bill summary that
20	20		applies to the reengrossed version of this bill will be available at
21	21		http://leg.colorado.gov
22	22		.)
23	23		The bill refers 2 ballot issues to the voters at the November 2025
24	24		statewide election concerning funding for the healthy school meals for all
25	25		program.
26	26		Section 2 of the bill refers a ballot issue to the voters at the
27	27		November 2025 statewide election to allow the state to retain and spend
28	28		state revenue that would otherwise need to be refunded for exceeding the
29	29		estimate in the ballot information booklet analysis for Proposition FF and
30	30		to allow the state to maintain the increases in state taxable income
31	31		HOUSE
32		-	3rd Reading Unamended
33		-	April 21, 2025
34		-	HOUSE
35	32		Amended 2nd Reading
36	33		April 16, 2025
37	34		HOUSE SPONSORSHIP
38		-	Garcia, Boesenecker, Brown, Camacho, Carter, Clifford, Duran, English, Gilchrist,
39		-	Hamrick, Jackson, Lieder, Lindsay, Lindstedt, Mabrey, Martinez, McCormick, Phillips,
40		-	Rutinel, Sirota, Stewart K., Story, Velasco, Willford, Woodrow, Zokaie
	35	+	Garcia,
41	36		SENATE SPONSORSHIP
42	37		Michaelson Jenet,
43	38		Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
44	39		Capital letters or bold & italic numbers indicate new material to be added to existing law.
45	40		Dashes through the words or numbers indicate deletions from existing law. established in Proposition FF that would otherwise need to be decreased.
46	41		If voters reject the ballot issue, the state will both:
47	42		! Refund $26,265,621 to individuals who have a federal
48	43		taxable income of $300,000 or more and claimed itemized
49	44		or standard state income tax deductions greater than
50	45		$12,000 for single tax return filers and $16,000 for joint tax
51	46		return filers; and
52	47		! Adjust the limit on itemized deductions established in
53	48		Proposition FF to a level that would have reduced the
54	49		amount of income tax revenue attributable to these
55	50		itemized deductions by $26,265,621.
56	51		If voters approve the ballot measure:
57	52		! The state will not refund $26,265,621 to individuals who
58	53		have a federal taxable income of $300,000 or more and
59	54		claimed itemized or standard state income tax deductions
60	55		greater than $12,000 for single tax return filers and $16,000
61	56		for joint tax return filers; and
62	57		! The increases in federal taxable income as a result of
63	58		Proposition FF will stay at the levels established by
64	59		Proposition FF.
65	60		Section 3 refers a ballot issue to the voters at the November 2025
66	61		statewide election to allow the state to increase taxes by $95 million
67	62		annually by increasing state taxable income to support the healthy school
68	63		meals for all program. If voters approve the ballot issue:
69	64		! Income tax deductions for individuals who have a federal
70	65		taxable income of $300,000 or more will be reduced from
71	66		current levels to $1,000 for single filers and $2,000 for
72	67		joint filers; and
73	68		! The state will allocate the additional revenue generated by
74	69		the reduction in income tax deductions to the healthy
75	70		school meals for all program.
76	71		If voters reject the ballot issue, income tax deductions will not be
77	72		reduced.
78	73		In addition to the income tax changes and potential refunds that
79	74		may result from voters approving or rejecting the ballot issues described
80	75		in sections 2 and 3, the bill also changes the healthy school meals for all
81	76		program cash fund (fund) and healthy school meals for all programs. If
82	77		voters approve the ballot issue submitted pursuant to section 2 and reject
83	78		the ballot issue submitted pursuant to section 3, $1 million is transferred
84	79		annually from the fund to local school food purchasing programs. If
85	80		voters approve the ballot issue submitted pursuant to section 3, regardless
86	81		of whether the voters approve the ballot issue submitted pursuant to
87	82		section 2:
88	83		! The permissible distribution of local food purchasing
89	84		grants is modified;
90	85		1274
91	86		-2- ! Certain school food authorities are allowed to collaborate
92	87		to implement advisory committees;
93	88		! The duties of an advisory committee are clarified; and
94	89		! The distribution of funds from the fund is changed so that
95	90		the amounts distributed through local food purchasing
96	91		grants for increasing wages or providing stipends for
97	92		individuals whom the participating school food authority
98	93		employs to directly prepare and serve food for school meals
99	94		and through the local school food purchasing technical
100	95		assistance and education grant program are modified based
101	96		on the amount of money in the fund.
102	97		Be it enacted by the General Assembly of the State of Colorado:1
103	98		SECTION 1. Legislative declaration. (1) The general assembly2
104	99		finds and declares that:3
105	100		(a) No child in Colorado should experience hunger; 4
106	101		(b) Every public school student should benefit from access to5
107	102		healthy, locally sourced, and freshly prepared meals to support their6
108	103		academic success and physical and mental well-being;7
109	104		(c) Investing in nutritious school meals for all public school8
110	105		students, free from stigma or stress, enables those students to focus on9
111	106		learning and is a critical investment in the success of Colorado's public10
112	107		schools;11
113	108		(d) Investing in nutritious school meals also supports Colorado12
114	109		farmers and ranchers, strengthening Colorado's local food systems;13
115	110		(e) That is why, in 2022, the general assembly enacted House Bill14
116	111		22-1414, which limited itemized and standard income tax deductions for15
117	112		taxpayers who have a federal adjusted gross income of $300,000 to16
118	113		$12,000 for single filers and $16,000 for joint filers to fund the17
119	114		implementation of a healthy school meals for all program, and18
120	115		subsequently referred Proposition FF, which sought voter approval for19
121	116		1274-3- these portions of House Bill 22-1414 to take effect;1
122	117		(f) Proposition FF was approved by the voters, with 56.7% of the2
123	118		votes in favor of the proposition;3
124	119		(g) Yet, in state fiscal year 2023-24 the revenue the state recorded4
125	120		exceeded the ballot information booklet estimate for state revenue from5
126	121		the new tax deduction limits in Proposition FF, and the state is required6
127	122		to refund revenues related to Proposition FF and proportionally reduce7
128	123		future revenue by changing the tax deduction limits in Proposition FF;8
129	124		(h) The refund is because section 20 (3)(c) of article X of the state9
130	125		constitution, commonly known as TABOR, requires the combined10
131	126		amount of state revenue in excess of the ballot information booklet11
132	127		estimate to be refunded, unless there is later voter approval to retain these12
133	128		excess revenues;13
134	129		(i) The potential increase in the tax deduction limits in Proposition14
135	130		FF is because paragraph (3)(c) of TABOR also requires a percentage15
136	131		reduction in the rate of a newly increased tax equal to the amount of16
137	132		revenue in excess of the ballot information booklet estimates as a17
138	133		percentage of the total state revenue from the increased tax, unless there18
139	134		is later voter approval;19
140	135		(j) Consequently, this act includes the referral of a new ballot20
141	136		issue to the voters at the first possible election to seek the voter approval21
142	137		necessary to avoid a refund under TABOR and to avoid increasing the tax22
143	138		deduction limits in Proposition FF;23
144	139		(k) If the voters approve that new ballot issue, the refund and tax24
145	140		deduction limit increases will be unnecessary, the money that would have25
146	141		otherwise been refunded will be retained and remain in the healthy school26
147	142		meals for all program cash fund, and the tax deduction limits will not be27
148	143		1274
149	144		-4- raised;1
150	145		(l) Since voters approved Proposition FF, the healthy school meals2
151	146		for all program went into effect in the 2023-24 state fiscal year and is3
152	147		reducing stigma, improving student physical and mental health and4
153	148		well-being, boosting academic success, and saving families money;5
154	149		(m) The healthy school meals for all program has been embraced6
155	150		by Colorado schools and students, with all 190 eligible school food7
156	151		authorities electing to participate in the program and meal participation8
157	152		increasing by more than 30% compared to the previous school year;9
158	153		(n) The healthy school meals for all program has proven to be an10
159	154		effective strategy for the goal of ending child hunger in Colorado;11
160	155		(o) Access to free school meals for all public school students,12
161	156		investment in local food purchasing, local food purchasing training and13
162	157		technical assistance, parent and student advisory committees, and wage14
163	158		boosts or stipends for fronting school nutrition professionals who are15
164	159		serving more students than ever, are all core components of the healthy16
165	160		school meals for all program established in Proposition FF and are critical17
166	161		for its effective implementation;18
167	162		(p) With high participation and rising food costs causing the19
168	163		healthy school meals for all program's expenditures to exceed available20
169	164		revenue, the general assembly finds it necessary to raise additional funds21
170	165		to continue to support all students' ability to access free, quality, nutritious22
171	166		meals at school and to fully implement all components of the healthy23
172	167		school meals for all program, including those that have not yet been24
173	168		implemented; and25
174	169		(q) Collecting additional tax revenue would also allow the state26
175	170		to build a reserve in the healthy school meals for all program cash fund27
176	171		1274
177	172		-5- to ensure the fiscal health and sustainability of the healthy school meals1
178	173		for all program.2
179	174		(2) Therefore, it is the general assembly's intent to include in this3
180	175		act the referral of a second ballot issue to raise additional revenue by4
181	176		lowering the tax deduction limits originally approved by the voters in5
182	177		Proposition FF, only on taxpayers with a federal taxable income of6
183	178		$300,000 or more, to fully fund and implement the healthy school meals7
184	179		for all program.8
185	180		SECTION 2. In Colorado Revised Statutes, add 22-82.9-212 as9
186	181		follows:10
187	182		22-82.9-212. Ballot issue related to Proposition FF refunds -11
188	183		repeal - definitions. (1) A
189	184		S USED IN THIS SECTION, UNLESS THE CONTEXT12
190	185		OTHERWISE REQUIRES:13
191	186		(a) "B
192	187		ALLOT ISSUE" MEANS THE BALLOT ISSUE REFERRED TO THE14
193	188		VOTERS PURSUANT TO SUBSECTION (2) OF THIS SECTION.15
194	189		(b) "P
195	190		ROPOSITION FF REFUND" MEANS AN AMOUNT EQUAL TO16
196	191		TWELVE MILLION FOUR HUNDRED THIRTY THOUSAND THREE HUNDRED17
197	192		EIGHTY-EIGHT DOLLARS.18
198	193		(c) "P
199	194		ROPOSITION FF TAXES" MEANS THE INCREASE IN STATE19
200	195		TAXABLE INCOME RESULTING FROM SECTION 39-22-104 (3)(p.5)(I).20
201	196		(2) (a) A
202	197		T THE STATEWIDE ELECTION HELD IN NOVEMBER 2025,21
203	198		THE SECRETARY OF STATE SHALL SUBMIT TO THE REGISTERED ELECTORS22
204	199		OF THE STATE FOR THEIR APPROVAL OR REJECTION THE FOLLOWING23
205	200		BALLOT ISSUE: "WITHOUT RAISING TAXES, MAY THE STATE KEEP AND24
206	201		SPEND ALL REVENUE GENERATED BY THE 2022 VOTER-APPROVED STATE25
207	202		TAX DEDUCTION LIMITS ON INDIVIDUALS WITH INCOMES OF $300,000 OR26
208	203		MORE AND MAINTAIN THESE DEDUCTION LIMITS IN ORDER TO CONTINUE27
209	204		1274
210	205		-6- FUNDING THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM , WHICH PAYS1
211	206		FOR PUBLIC SCHOOLS TO OFFER FREE BREAKFAST AND LUNCH TO ALL2
212	207		STUDENTS IN KINDERGARTEN THROUGH TWELFTH GRADE ?"3
213	208		(b) F
214	209		OR PURPOSES OF SECTION 1-5-407, THE BALLOT ISSUE IS A4
215	210		PROPOSITION. SECTION 1-40-106 (3)(d) DOES NOT APPLY TO THE BALLOT5
216	211		ISSUE.6
217	212		(3) I
218	213		F A MAJORITY OF THE ELECTORS VOTING ON THE BALLOT ISSUE7
219	214		VOTE "NO/AGAINST":8
220	215		(a) T
221	216		HE DEPARTMENT OF REVENUE SHALL DETERMINE A9
222	217		REASONABLE METHOD TO DISTRIBUTE THE PROPOSITION FF REFUND IN10
223	218		ACCORDANCE WITH SECTION 20 (3)(c) OF ARTICLE X OF THE STATE11
224	219		CONSTITUTION. THIS METHOD MUST INCLUDE THE DISTRIBUTION OF THE12
225	220		P
226	221		ROPOSITION FF REFUND TO TAXPAYERS WITH A FEDERAL ADJUSTED13
227	222		GROSS INCOME OF THREE HUNDRED THOUS AND OR MORE DOLLARS WHO14
228	223		PAID THE PROPOSITION FF TAXES.15
229	224		(b) O
230	225		N OR BEFORE JUNE 30, 2026, THE STATE TREASURER SHALL16
231	226		REFUND AN AMOUNT EQUAL TO THE PROPOSITION FF REFUND IN THE17
232	227		MANNER DETERMINED BY THE DEPART MENT OF REVENUE PURSUANT TO18
233	228		SUBSECTION (3)(a) OF THIS SECTION.19
234	229		(4) I
235	230		F A MAJORITY OF THE ELECTORS VOTING ON THE BALLOT ISSUE20
236	231		VOTE "YES/FOR" THEN THIS SECTION IS REPEALED, EFFECTIVE JULY 1,21
237	232		2026.22
238	233		SECTION 3. In Colorado Revised Statutes, add 22-82.9-213 as23
239	234		follows:24
240	235		22-82.9-213. Ballot issue related to Proposition FF revenue25
241	236		increase - repeal. (1) A
242	237		T THE STATEWIDE ELECTION HELD IN NOVEMBER26
243	238		2025,
244	239		THE SECRETARY OF STATE SHALL SUBMIT TO THE REGISTERED27
245	240		1274
246	241		-7- ELECTORS OF THE STATE FOR THEIR APPROVAL OR REJECTION THE1
247	242		FOLLOWING BALLOT ISSUE: "SHALL STATE TAXES BE INCREASED BY $952
248	243		MILLION ANNUALLY BY A CHANGE TO THE COLORADO REVISED STATUTES3
249	244		THAT, TO SUPPORT THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM ,4
250	245		INCREASES STATE TAXABLE INCOME ONLY FOR INDIVIDUALS WHO HAVE A5
251	246		FEDERAL TAX INCOME OF $300,000 OR MORE BY LIMITING ITEMIZED OR6
252	247		STANDARD STATE INCOME TAX DEDUCTIONS TO $1,000 FOR SINGLE TAX7
253	248		RETURN FILERS AND $2,000 FOR JOINT TAX RETURN FILERS FOR THE8
254	249		PURPOSES OF FULLY FUNDING THE HEALTHY SCHOOL MEALS FOR ALL9
255	250		PROGRAM TO CONTINUE PAYING FOR PUBLIC SCHOOLS TO OFFER FREE10
256	251		BREAKFAST AND LUNCH TO ALL PUBLIC SCHOOL STUDENTS WHILE ALSO11
257	252		INCREASING WAGES FOR EMPLOYEES WHO PREPARE AND SERVE SCHOOL12
258	253		MEALS, HELPING SCHOOLS USE BASIC, NUTRITIOUS INGREDIENTS, INSTEAD13
259	254		OF PROCESSED PRODUCTS, AND ENSURING THAT COLORADO GROWN AND14
260	255		RAISED PRODUCTS ARE PART OF SCHOOL MEALS ; AND SHALL THE STATE BE15
261	256		ALLOWED TO RETAIN AND SPEND AS A VOTER -APPROVED REVENUE16
262	257		CHANGE ALL ADDITIONAL TAX REVENUE GENERATED BY THESE TAX17
263	258		DEDUCTION CHANGES?"18
264	259		Changes in Income Taxes Owed by Income Category19
265	260		Income Category20 Proposed Change in Average
266	261		Income Tax Owed
267	262		$299,999 or less21 $0
268	263		$300,000 or more22 +$486
269	264		(2) F
270	265		OR PURPOSES OF SECTION 1-5-407, THE BALLOT ISSUE23
271	266		DESCRIBED IN SUBSECTION (1) OF THIS SECTION IS A PROPOSITION. SECTION24
272	267		1-40-106 (3)(d)
273	268		DOES NOT APPLY TO THE BALLOT ISSUE.25
274	269		(3) I
275	270		F A MAJORITY OF THE ELECTORS VOTING ON THE BALLOT ISSUE26
276	271		DESCRIBED IN SUBSECTION (1) OF THIS SECTION VOTE "YES/FOR", THIS27
277	272		1274
278	273		-8- CONSTITUTES A VOTER-APPROVED REVENUE CHANGE TO ALLOW THE1
279	274		RETENTION AND EXPENDITURE OF STATE REVENUES IN EXCESS OF THE2
280	275		LIMITATION ON STATE FISCAL YEAR SPENDING .3
281	276		(4) I
282	277		F A MAJORITY OF THE ELECTORS VOTING ON THE BALLOT ISSUE4
283	278		DESCRIBED IN SUBSECTION (1) OF THIS SECTION VOTE "NO/AGAINST",5
284	279		THEN THIS SECTION IS REPEALED, EFFECTIVE JULY 1, 2026.6
285	280		SECTION 4. In Colorado Revised Statutes, 22-82.9-203, add7
286	281		(5.5) as follows:8
287	282		22-82.9-203. Definitions. As used in this part 2, unless the9
288	283		context otherwise requires:10
289	284		(5.5) "F
290	285		UND" MEANS THE HEALTHY SCHOOL MEALS FOR ALL11
291	286		PROGRAM CASH FUND CREATED IN SECTION 22-82.9-211.12
292	287		SECTION 5. In Colorado Revised Statutes, 22-82.9-204, amend13
293	288		(7)(a)(IV) as follows:14
294	289		22-82.9-204. Healthy school meals for all program - created -15
295	290		advisory group - report - rules - definition - repeal. (7) (a) The healthy16
296	291		school meals for all program technical advisory group is created in the17
297	292		department. As soon as practicable, the department shall convene the18
298	293		advisory group and the advisory group shall collaborate with school19
299	294		districts, the office of state planning and budgeting, and a representative20
300	295		from the department of agriculture to:21
301	296		(IV) Strengthen the long-term resiliency of the healthy school
302	297		22
303	298		meals for all cash fund;23
304	299		SECTION 6. In Colorado Revised Statutes, 22-82.9-205, amend24
305	300		(1)(a), (2)(a)(I), and (3)(a); and add (3)(c), (3)(d), and (3)(e) as follows:25
306	301		22-82.9-205. Local food purchasing grant - amount - advisory26
307	302		committee - verification of invoices. (1) (a) Subject to subsection (5) of27
308	303		1274
309	304		-9- this section, each participating school food authority that creates COMMITS1
310	305		TO OPERATING an advisory committee as described in subsection (3) of2
311	306		this section is eligible to receive a local food purchasing grant pursuant3
312	307		to this section to purchase Colorado grown, raised, or processed products.4
313	308		I
314	309		T IS THE GENERAL ASSEMBLY 'S INTENT THAT THESE GRANTS BE USED5
315	310		PRIMARILY TO SUPPORT SMALL- AND MEDIUM-SIZED FARMS AND RANCHES.6
316	311		(2) (a) (I) Subject to the provisions of
317	312		subsection (2)(b) of this7
318	313		section, at the beginning of each budget year the department, subject to8
319	314		available appropriations, shall distribute to each participating school food9
320	315		authority that is eligible to receive a grant pursuant to this section the10
321	316		greater of five thousand dollars or an amount equal to twenty-five cents11
322	317		multiplied by the number of lunches that qualified as an eligible meal that12
323	318		the participating school food authority served to students in the preceding13
324	319		school year AN AMOUNT ESTABLISHED PURS UANT TO SECTION 22-82.9-21114
325	320		(3).15
326	321		(3) (a) To receive a local food purchasing grant pursuant to this16
327	322		section, a participating school food authority must
328	323		HAVE OR establish an17
329	324		advisory committee made up of students and parents of students enrolled18
330	325		in the public schools served by the participating school food authority. In19
331	326		selecting students and parents to serve on the advisory committee, the20
332	327		participating school food authority shall ensure that the membership of21
333	328		the advisory committee reflects the racial, ethnic, and socioeconomic22
334	329		demographics of the student population enrolled by the participating23
335	330		school food authority. The advisory committee shall advise the24
336	331		participating school food authority concerning the selection of foods to25
337	332		ensure that meals are culturally relevant, healthy, and appealing to all26
338	333		ages of the student population.27
339	334		1274
340	335		-10- (c) A SCHOOL FOOD AUTHORITY THAT PROVIDED ONE MILLION OR1
341	336		FEWER LUNCHES IN THE 2023-24 SCHOOL YEAR MAY , SUBJECT TO2
342	337		APPROVAL BY THE DEPARTMENT , WORK WITH OTHER SCHOOL FOOD3
343	338		AUTHORITIES TO IMPLEMENT AN ADVISORY COMMITTEE THAT4
344	339		COLLABORATES WITH MULTIPLE SCHOOL FOOD AUTHORITIES .5
345	340		(d) A
346	341		N ADVISORY COMMITTEE ESTABLISHED PURSUANT TO THIS6
347	342		SUBSECTION (3) IS NOT LIMITED TO, BUT MAY:7
348	343		(I) S
349	344		CHEDULE AND HOLD MEETINGS AS NECESSARY FOR THE8
350	345		ADVISORY COMMITTEE TO HAVE ONGOING COLLABORATION WITH THE9
351	346		PARTICIPATING SCHOOL FOOD AUTHORITY AND ACHIEVE THE ADVISORY10
352	347		COMMITTEE'S GOALS;11
353	348		(II) T
354	349		HROUGH STUDENT SURVEYS OR OTHER METHODS AS12
355	350		NECESSARY, GATHER STUDENT FEEDBACK ON MEALS AND MEAL13
356	351		PREFERENCES;14
357	352		(III) S
358	353		UGGEST THE TYPES OF PURCHASES OF LOCAL INGREDIENTS15
359	354		TO THE SCHOOL FOOD AUTHORITY THAT WOULD SUPPORT LOCAL FARMERS16
360	355		AND RANCHERS IN THE SCHOOL FOOD AUTHORITY 'S REGION;17
361	356		(IV) I
362	357		NFORM THE SCHOOL FOOD AUTHORITY OF RECIPES THAT ARE18
363	358		BOTH NUTRITIOUS AND REFLECT THE CULTURES OF THE STUDENT19
364	359		POPULATION ENROLLED BY THE PARTICIPATING SCHOOL FOOD AUTHORITY ; 20
365	360		(V) T
366	361		ASTE TEST HEALTHY MEAL OPTIONS ;21
367	362		(VI) D
368	363		EVELOP SOLUTIONS TO REDUCE FOOD WASTE ;22
369	364		(VII) A
370	365		SSIST THE SCHOOL FOOD AUTHORITY IN DEVELOPING PLANS23
371	366		TO SUPPORT MORE SCRATCH COOKING ;24
372	367		(VIII) A
373	368		SSIST THE SCHOOL FOOD AUTHORITY IN OBTAINING THE25
374	369		NECESSARY RESOURCES TO PROVIDE MEALS THAT ARE CULTURALLY26
375	370		RELEVANT, HEALTHY, AND APPEALING TO ALL AGES OF THE STUDENT27
376	371		1274
377	372		-11- POPULATION;1
378	373		(IX) I
379	374		NFORM THE SCHOOL FOOD AUTHORITY OF , AND ASSIST IN THE2
380	375		IMPLEMENTATION OF, STRATEGIES TO MAXIMIZE THE COLLECTION AND3
381	376		COMPLETION OF HOUSEHOLD INCOME APPLICATION FORMS FOR NATIONAL4
382	377		SCHOOL LUNCH PROGRAMS ;5
383	378		(X) E
384	379		VALUATE THE EFFECTIVENESS OF THE ADVISORY COMMITTEE6
385	380		IN SUPPORTING THE SCHOOL FOOD AUTHORITY IN IMPROVING MEAL7
386	381		QUALITY AND STUDENT SATISFACTION WITH THE MEALS PROVIDED BY THE8
387	382		SCHOOL FOOD AUTHORITY ; AND9
388	383		(XI) L
389	384		EARN FROM A SCHOOL FOOD AUTHORITY ABOUT THE10
390	385		LOGISTICS OF LOCAL FOOD PROCUREMENT , MENU REQUIREMENTS, AND11
391	386		OPERATIONAL MANAGEMENT TO SUPPORT THE ADVISORY COMMITTEE IN12
392	387		SUGGESTING REALISTIC AND ATTAINABLE CHANGES TO SCHOOL MEALS .13
393	388		(e) A
394	389		SCHOOL FOOD AUTHORITY MAY CONTRACT WITH AN14
395	390		EXTERNAL NONPROFIT ORGANIZATION TO CONVENE AND FACILITATE AN15
396	391		ADVISORY COMMITTEE PURSUANT TO THIS SUBSECTION (3).16
397	392		SECTION 7. In Colorado Revised Statutes, 22-82.9-206, amend17
398	393		(1) as follows:18
399	394		22-82.9-206. School meals food preparation and service19
400	395		employees - wage increase or stipend. (1) Subject to subsection (2) of20
401	396		this section, in addition to the amounts received pursuant to sections21
402	397		22-82.9-204 and 22-82.9-205, a participating school food authority may22
403	398		receive the greater of three thousand dollars or an amount equal to twelve
404	399		23
405	400		cents multiplied by the number of school lunches that qualify as eligible24
406	401		meals that the participating school food authority provided in the previous25
407	402		budget year AN AMOUNT DESCRIBED IN SECTION 22-82.9-211 (3), so long26
408	403		as the participating school food authority uses one hundred percent of the27
409	404		1274
410	405		-12- amount received pursuant to this section to increase wages or provide1
411	406		stipends for individuals whom the participating school food authority2
412	407		employs to directly prepare and serve food for school meals. To receive3
413	408		the amount described in this section, a participating school food authority4
414	409		must submit documentation to the department as required by rules of the5
415	410		state board to demonstrate that the increase in wages or provision of6
416	411		stipends using the amount received pursuant to this section is7
417	412		implemented for the budget year in which the amount is received.8
418	413		SECTION 8. In Colorado Revised Statutes, 22-82.9-207, amend9
419	414		(2)(b) as follows:10
420	415		22-82.9-207. Local school food purchasing technical assistance11
421	416		and education grant program - created - report. (2) Subject to12
422	417		available appropriations, the nonprofit organization may award grants for:13
423	418		(b) Education, outreach, and promotion for:14
424	419		(I) Schools to engage families and communities on the benefits of15
425	420		farm-to-school and ways to support farm-to-school; and16
426	421		(II) Grower associations and growers to communicate to schools17
427	422		and school communities about the multiple benefits of purchasing local18
428	423		products;
429	424		AND19
430	425		(III) O
431	426		THER ACTIVITIES THAT SUPPORT THE DEVELOPMENT AND20
432	427		USE OF LOCALLY PRODUCED PRODUCTS IN MEALS SERVED AT SCHOOL .21
433	428		SECTION 9. In Colorado Revised Statutes, 22-82.9-208, amend22
434	429		(1)(a)(II) as follows:23
435	430		22-82.9-208. Report - audit. (1) (a) On or before December 1,24
436	431		2024, and on or before December 1 every two years thereafter, the25
437	432		department shall prepare a report concerning the implementation of26
438	433		section 22-82.9-204 and sections 22-82.9-205, 22-82.9-206, and27
439	434		1274
440	435		-13- 22-82.9-207, to the extent those sections are in effect as provided in1
441	436		section 22-82.9-204 (4)(b). At a minimum, the report must describe:2
442	437		(II) The effect of the use of local food purchasing grants on the3
443	438		amount QUANTITY of Colorado grown, raised, or processed products4
444	439		purchased by participating school food authorities,
445	440		THE COST OF THESE5
446	441		PURCHASES, and include
447	442		a compilation of the information reported by6
448	443		participating school food authorities pursuant to section 22-82.9-2057
449	444		(1)(b);8
450	445		SECTION 10. In Colorado Revised Statutes, 22-82.9-211,9
451	446		amend (1)(b), (2), (3)(a) introductory portion, (3)(b), (4)(a), (4)(b), and10
452	447		(5); repeal (1)(a) and (7); and add (1)(a.5), (1)(c), (1)(d), (3)(a.5), (3)(c),11
453	448		(3)(d), (3)(e), (3)(f), (3)(g), (3)(h), (3)(i), and (4.5) as follows:12
454	449		22-82.9-211. Healthy school meals for all program cash fund13
455	450		- creation - uses - reporting requirements - legislative declaration -14
456	451		definitions. (1) As used in this section, unless the context otherwise15
457	452		requires:16
458	453		(a) "Cash fund" means the healthy school meals for all program17
459	454		cash fund created in this section.18
460	455		(a.5) "A
461	456		CCOUNT" MEANS THE HEALTHY SCHOOL MEALS FOR ALL19
462	457		PROGRAM FUND ACCOUNT CREATED IN SUBSECTION (2)(b) OF THIS20
463	458		SECTION.21
464	459		(b) "Healthy school meals for all program revenue" means:22
465	460		(I) F
466	461		OR TAX YEARS COMMENCING BEFORE JANUARY 1, 2026, the23
467	462		revenue generated by the addition to federal taxable income in section24
468	463		39-22-104 (3)(p.5), which revenue is a voter approved revenue change;25
469	464		AND26
470	465		(II) F
471	466		OR TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2026,27
472	467		1274
473	468		-14- THE REVENUE GENERATED BY THE ADDITION TO FEDERAL TAXABLE1
474	469		INCOME IN SECTION 39-22-104 (3)(p.7), WHICH REVENUE IS A VOTER2
475	470		APPROVED REVENUE CHANGE .3
476	471		(c) "RESERVE CALCULATION" MEANS A CALCULATION THAT4
477	472		DETERMINES THE AMOUNT EXPENDED BY THE DEPARTMENT FOR THE5
478	473		PURPOSES DESCRIBED IN SUBSECTIONS (3)(a)(II), (3)(a)(III), (3)(a)(IV),6
479	474		AND (3)(a.5) OF THIS SECTION IN ACCORDANCE WITH SUBSECTIONS (3)(c)7
480	475		TO (3)(g) OF THIS SECTION. THE RESERVE CALCULATION SHALL8
481	476		INDEPENDENTLY BE COMPUTED FOR SUBSECTIONS (3)(c) TO (3)(g) OF THIS9
482	477		SECTION BY LEGISLATIVE COUNCIL , IN CONSULTATION WITH THE10
483	478		DEPARTMENT, AND BASED ON THE RELEVANT PROJECTIONS IN THE MARCH11
484	479		ECONOMIC AND REVENUE FORECAST PREPARED BY LEGISLATIVE COUNCIL12
485	480		STAFF. THE COMPUTATION OF THE RESERVE CALCULATION FOR EACH OF13
486	481		SUBSECTIONS (3)(c) TO (3)(g) OF THIS SECTION SHALL RESULT IN A14
487	482		PERCENTAGE EQUAL TO THE ANTICIPATED BALANCE IN THE F UND AS OF15
488	483		THE BEGINNING OF THE FISCAL YEAR PLUS ANY ADDITIONAL MONEY THAT16
489	484		WILL BE DEPOSITED IN OR TRANSFERRED TO THE FUND OVER THE COURSE17
490	485		OF THE FISCAL YEAR MINUS THE ESTIMATED AMOUNT OF MONEY18
491	486		EXPENDED BY THE DEPARTMENT FOR THE PURPOSES DESCRIBED IN19
492	487		SUBSECTIONS (3)(a) AND (3)(a.5) OF THIS SECTION IN ACCORDANCE WITH20
493	488		THE SUBSECTION OF THIS SECTION FOR WHICH THE RESERVE CALCULATION21
494	489		IS COMPUTED DIVIDED BY THE ESTIMATED AMOUNT EXPENDED BY THE22
495	490		DEPARTMENT FOR THE PURPOSES DESCRIBED IN SUBSECTIONS (3)(a)(I) AND23
496	491		(3)(a)(V) OF THIS SECTION IN ACCORDANCE WITH THE SUBSECTION OF THIS24
497	492		SECTION FOR WHICH THE RESERVE CALCULATION IS COMPUTED .25
498	493		(d) "S
499	494		TATE EDUCATION FUND HEALTHY SCHOOL MEALS FOR ALL26
500	495		REVENUE" MEANS THE AMOUNT OF ADDITIONAL TAX REVENUE DEPOSITED27
501	496		1274
502	497		-15- IN THE STATE EDUCATION FUND AS A RESULT OF LIMITING , FOR INCOME1
503	498		TAX YEARS COMMENCING ON OR AFER JANUARY 1, 2026, THE AMOUNT OF2
504	499		DEDUCTIONS THAT TAXPAYERS WHO CLAIM ITEMIZED DEDUCTIONS AS3
505	500		DEFINED IN SECTION 63 (d) OF THE INTERNAL REVENUE CODE OR THE4
506	501		STANDARD DEDUCTION AS DEFINED IN SECTION 63 (c) OF THE INTERNAL5
507	502		REVENUE CODE AND WHO HAVE A FEDERAL ADJUSTED GROSS INCOME IN6
508	503		THE INCOME TAX YEAR EQUAL TO OR GREATER THAN THREE HUNDRED7
509	504		THOUSAND DOLLARS MAY CLAIM TO THE FOLLOWING :8
510	505		(I) F
511	506		OR A TAXPAYER WHO FILES A SINGLE RETURN , THE AMOUNT9
512	507		BY WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME10
513	508		UNDER SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE11
514	509		STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION12
515	510		63 (c)
516	511		OF THE INTERNAL REVENUE CODE EXCEEDS ONE THOUSAND13
517	512		DOLLARS, RATHER THAN TWELVE THOUSAND DOLLARS ; AND14
518	513		(II) F
519	514		OR TAXPAYERS WHO FILE A JOINT RETURN , THE AMOUNT BY15
520	515		WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME UNDER16
521	516		SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE17
522	517		STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION18
523	518		63 (c)
524	519		OF THE INTERNAL REVENUE CODE EXCEEDS , TWO THOUSAND19
525	520		DOLLARS, RATHER THAN SIXTEEN THOUSAND DOLLARS .20
526	521		(2) (a) The healthy school meals for all program cash
527	522		fund is21
528	523		created in the state treasury. The cash fund consists of healthy school22
529	524		meals for all program revenue deposited in the cash fund in accordance23
530	525		with subsection (4)(a) of this section
531	526		AND ANY OTHER MONEY THAT THE24
532	527		GENERAL ASSEMBLY MAY APPROPRIATE OR TRANSFER TO THE FUND . The25
533	528		state treasurer shall credit all interest and income derived from the deposit26
534	529		and investment of money in the cash
535	530		fund to the cash fund.27
536	531		1274
537	532		-16- (b) THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM FUND1
538	533		ACCOUNT IS CREATED IN THE FUND. THE ACCOUNT CONSISTS OF MONEY2
539	534		TRANSFERRED BY THE TREASURER FROM THE STATE EDUCATION FUND IN3
540	535		ACCORDANCE WITH SUBSECTION (4.5) OF THIS SECTION AND ANY OTHER4
541	536		MONEY THAT THE GENERAL ASSEMBLY MAY APPROPRIATE OR TRANSFER5
542	537		TO THE FUND. THE STATE TREASURER SHALL CREDIT ALL INTEREST AND6
543	538		INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE7
544	539		ACCOUNT TO THE ACCOUNT .8
545	540		(3) (a) Subject to annual appropriation by the general assembly,9
546	541		the department may expend money from the cash fund THAT IS NOT IN THE10
547	542		ACCOUNT for the following purposes:11
548	543		(a.5) (I) S
549	544		UBJECT TO ANNUAL APPROPRIATION BY THE GENERAL12
550	545		ASSEMBLY, THE DEPARTMENT MAY EXPEND MONEY FROM THE ACCOUNT13
551	546		FOR THE FOLLOWING PURPOSES:14
552	547		(A) A
553	548		WARDING LOCAL FOOD PURCHASING GRANTS PURSUANT TO15
554	549		SECTIONS 22-82.9-205 AND 22-82.9-302;16
555	550		(B) D
556	551		ISTRIBUTING MONEY TO A PARTICIPATING SCHOOL FOOD17
557	552		AUTHORITY TO INCREASE WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS18
558	553		WHOM THE PARTICIPATING SCHOOL FOOD AUTHORITY EMPLOYS TO19
559	554		DIRECTLY PREPARE AND SERVE FOOD FOR SCHOOL MEALS PURSUANT TO20
560	555		SECTION 22-82.9-206 (1);21
561	556		(C) A
562	557		WARDING LOCAL SCHOOL FOOD PURCHASING TECHNICAL22
563	558		ASSISTANCE AND EDUCATION GRANTS PURS UANT TO SECTIONS23
564	559		22-82.9-207
565	560		AND 22-82.9-303; AND24
566	561		(D) T
567	562		HE DIRECT AND INDIRECT COSTS OF ADMINISTERING THE25
568	563		PROGRAMS DESCRIBED IN THIS SUBSECTION (3)(a.5), SO LONG AS THESE26
569	564		COSTS DO NOT EXCEED ONE AND ONE -HALF PERCENT OF THE TOTAL27
570	565		1274
571	566		-17- AMOUNT THE GENERAL ASSEMBLY ANNUALLY APPROPRIATES IN THE SAME1
572	567		FISCAL YEAR FOR THE OTHER PURPOSES DESCRIBED IN SUBSECTION (3)(a)2
573	568		OF THIS SECTION AND THIS SUBSECTION (3)(a.5).3
574	569		(II) T
575	570		HE DEPARTMENT SHALL, AS PRACTICABLE, EXPEND ALL OF4
576	571		THE ESTIMATED AMOUNT OF MONEY IN THE ACCOUNT FOR THE PURPOSES5
577	572		DESCRIBED IN THIS SUBSECTION (3)(a.5) AND IN ACCORDANCE WITH THE6
578	573		DISTRIBUTION METHODS ESTABLISHED IN SUBSECTIONS (3)(c) THROUGH7
579	574		(3)(h)
580	575		OF THIS SECTION.8
581	576		(b) Money in the cash
582	577		fund shall not be used for the purposes9
583	578		described in subsections (3)(a)(II), (3)(a)(III), and (3)(a)(IV) of this10
584	579		section if the sum of the annual tax year revenue recorded in the cash11
585	580		fund and the balance in the cash fund, as calculated pursuant to12
586	581		subsection (4) of this section, is less than, or is anticipated to be less than,13
587	582		the annual expenditure anticipated to be required for the purposes14
588	583		described in subsections (3)(a)(I) and (3)(a)(V) of this section. 15
589	584		(c) N
590	585		OTWITHSTANDING SUBSECTION (3)(b) OF THIS SECTION, IF THE16
591	586		DEPARTMENT EXPENDING MONEY FROM THE FUND AS FOLLOWS WOULD17
592	587		RESULT IN
593	588		A RESERVE CALCULATION AMOUNT EQUAL TO LESS THAN TEN18
594	589		PERCENT, THEN THE DEPARTMENT SHALL EXPEND MONEY FROM THE19
595	590		ACCOUNT AS FOLLOWS:20
596	591		(I) A
597	592		WARDING LOCAL SCHOOL FOOD PURCHASING GRANTS21
598	593		PURSUANT TO SECTION 22-82.9-302 IN AMOUNTS DETERMINED BY THE22
599	594		DEPARTMENT THAT, IN COMBINATION WITH THE EXPENDITURES FROM THE23
600	595		ACCOUNT DESCRIBED IN SUBSECTIONS (3)(c)(II) AND (3)(c)(III) OF THIS24
601	596		SECTION, RESULT IN EXPENDING ALL OF THE ESTIMATED AMOUNT IN THE25
602	597		ACCOUNT;26
603	598		(II) D
604	599		ISTRIBUTING THE GREATER OF THREE THOUSAND DOLLARS OR27
605	600		1274
606	601		-18- AN AMOUNT EQUAL TO SIX CENTS MULTIPLIED BY THE NUMBER OF SCHOOL1
607	602		LUNCHES THAT QUALIFIED AS ELIGIBLE MEALS THAT THE PARTICIPATING2
608	603		SCHOOL FOOD AUTHORITY PROVIDED IN THE SCHOOL YEAR TWO SCHOOL3
609	604		YEARS PRIOR TO A PARTICIPATING SCHOOL FOOD AUTHORITY TO INCREASE4
610	605		WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS WHOM THE PARTICIPATING5
611	606		SCHOOL FOOD AUTHORITY EMPLOYS TO DIRECTLY PREPARE AND SERVE6
612	607		FOOD FOR SCHOOL MEALS PURSUANT TO SECTION 22-82.9-206 (1); AND7
613	608		(III) A
614	609		WARDING TWO HUNDRED FIFTY THOUSAND DOLLARS IN8
615	610		LOCAL SCHOOL FOOD PURCHASING TECHNICAL ASSISTANCE AND9
616	611		EDUCATION GRANTS PURSUANT TO SECTION 22-82.9-303.10
617	612		(d) I
618	613		F THE DEPARTMENT EXPENDING MONEY FROM THE FUND AS11
619	614		FOLLOWS WOULD RESULT IN
620	615		A RESERVE CALCULATION AMOUNT EQUAL TO12
621	616		OR GREATER THAN TEN PERCENT AND LESS THAN TWENTY -FIVE PERCENT,13
622	617		THEN THE DEPARTMENT SHALL EXPEND MONEY FROM THE FUND ,14
623	618		INCLUDING MONEY IN THE ACCOUNT IN ACCORDANCE WITH SUBSECTION15
624	619		(3)(a.5)(II)
625	620		OF THIS SECTION, AS FOLLOWS:16
626	621		(I) A
627	622		WARDING LOCAL FOOD PURCHASING GRANTS PURSUANT TO17
628	623		SECTION 22-82.9-205 IN AN AMOUNT EQUAL TO THE GREATER OF FIVE18
629	624		THOUSAND DOLLARS OR AN AMOUNT , AS DETERMINED BY THE19
630	625		DEPARTMENT, EQUAL TO OR GREATER THAN TEN AND EQUAL TO OR LESS20
631	626		THAN TWELVE AND ONE -HALF CENTS MULTIPLIED BY THE NUMBER OF21
632	627		LUNCHES THAT QUALIFIED AS AN ELIGIBLE MEAL THAT THE PARTICIPATING22
633	628		SCHOOL FOOD AUTHORITY SERVED TO STUDENTS IN THE SC HOOL YEAR23
634	629		TWO SCHOOL YEARS PRIOR;24
635	630		(II) D
636	631		ISTRIBUTING THE GREATER OF THREE THOUSAND DOLLARS OR25
637	632		AN AMOUNT EQUAL TO SIX CENTS MULTIPLIED BY THE NUMBER OF SCHOOL26
638	633		LUNCHES THAT QUALIFIED AS ELIGIBLE MEALS THAT THE PARTICIPATING27
639	634		1274
640	635		-19- SCHOOL FOOD AUTHORITY PROVIDED IN THE SCHOOL YEAR TWO SCHOOL1
641	636		YEARS PRIOR TO A PARTICIPATING SCHOOL FOOD AUTHORITY TO INCREASE2
642	637		WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS WHOM THE PARTICIPATING3
643	638		SCHOOL FOOD AUTHORITY EMPLOYS TO DIRECTLY PREPARE AND SERVE4
644	639		FOOD FOR SCHOOL MEALS PURSUANT TO SECTION 22-82.9-206 (1); AND5
645	640		(III) A
646	641		WARDING TWO MILLION FIVE HUNDRED THOUS AND DOLLARS6
647	642		IN LOCAL SCHOOL FOOD PURCHASING TECHNICAL ASSISTANCE AND7
648	643		EDUCATION GRANTS PURSUANT TO SECTION 22-82.9-207.8
649	644		(e) I
650	645		F THE DEPARTMENT EXPENDING MONEY FROM THE FUND AS9
651	646		FOLLOWS WOULD RESULT IN
652	647		A RESERVE CALCULATION AMOUNT EQUAL TO10
653	648		OR GREATER THAN TWENTY -FIVE PERCENT AND LESS THAN FORTY11
654	649		PERCENT, THEN THE DEPARTMENT SHALL EXPEND MONEY FROM THE FUND ,12
655	650		INCLUDING MONEY IN THE ACCOUNT IN ACCORDANCE WITH SUBSECTION13
656	651		(3)(a.5)(II)
657	652		OF THIS SECTION, AS FOLLOWS:14
658	653		(I) A
659	654		WARDING LOCAL FOOD PURCHASING GRANTS PURSUANT TO15
660	655		SECTION 22-82.9-205 IN AN AMOUNT EQUAL TO THE GREATER OF FIVE16
661	656		THOUSAND DOLLARS OR AN AMOUNT , AS DETERMINED BY THE17
662	657		DEPARTMENT, EQUAL TO OR GREATER THAN SIXTEEN AND LESS THAN OR18
663	658		EQUAL TO EIGHTEEN AND THREE -QUARTERS CENTS MULTIPLIED BY THE19
664	659		NUMBER OF LUNCHES THAT QUALIFIED AS AN ELIGIBLE MEAL THAT THE20
665	660		PARTICIPATING SCHOOL FOOD AUTHORITY SERVED TO STUDENTS IN THE21
666	661		SCHOOL YEAR TWO SCHOOL YEARS PRIOR ;22
667	662		(II) D
668	663		ISTRIBUTING THE GREATER OF THREE THOUSAND DOLLARS OR23
669	664		AN AMOUNT EQUAL TO NINE CENTS MULTIPLIED BY THE NUMBER OF24
670	665		SCHOOL LUNCHES THAT QUALIFIED AS ELIGIBLE MEALS THAT THE25
671	666		PARTICIPATING SCHOOL FOOD AUTHORITY PROVIDED IN THE SCHOOL YEAR26
672	667		TWO SCHOOL YEARS PRIOR TO A PARTICIPATING SCHOOL FOOD AUTHORITY27
673	668		1274
674	669		-20- TO INCREASE WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS WHOM THE1
675	670		PARTICIPATING SCHOOL FOOD AUTHORITY EMPLOYS TO DIRECTLY PREPARE2
676	671		AND SERVE FOOD FOR SCHOOL MEALS PURSUANT TO SECTION 22-82.9-2063
677	672		(1);
678	673		AND4
679	674		(III) A
680	675		WARDING THREE MILLION SEVEN HUNDRED FIFTY THOUSAND5
681	676		DOLLARS IN LOCAL SCHOOL F OOD PURCHASING TECHNICAL ASSISTANCE6
682	677		AND EDUCATION GRANTS PURSUANT TO SECTION 22-82.9-207.7
683	678		(f) I
684	679		F THE DEPARTMENT EXPENDING MONEY FROM THE FUND AS8
685	680		FOLLOWS WOULD RESULT IN
686	681		A RESERVE CALCULATION AMOUNT EQUAL TO9
687	682		OR GREATER THAN FORTY PERCENT AND , FOR STATE FISCAL YEARS10
688	683		COMMENCING ON OR AFTER JULY 1, 2029, LESS THAN FIFTY PERCENT, THEN11
689	684		THE DEPARTMENT SHALL EXPEND MONEY FROM THE FUND , INCLUDING12
690	685		MONEY IN THE ACCOUNT IN ACCORDANCE WITH SUBSECTION (3)(a.5)(II)13
691	686		OF THIS SECTION, AS FOLLOWS:14
692	687		(I) A
693	688		WARDING LOCAL FOOD PURCHASING GRANTS PURSUANT TO15
694	689		SECTION 22-82.9-205 IN AN AMOUNT EQUAL TO THE GREATER OF FIVE16
695	690		THOUSAND DOLLARS OR AN AMOUNT EQUAL TO TWENTY -FIVE CENTS17
696	691		MULTIPLIED BY THE NUMBER OF LUNCHES THAT QUALIFIED AS AN ELIGIBLE18
697	692		MEAL THAT THE PARTICIPATING SCHOOL FOOD AUTHORITY SERVED TO19
698	693		STUDENTS IN THE SCHOOL YEAR TWO SCHOOL YEARS PRIOR ;20
699	694		(II) D
700	695		ISTRIBUTING THE GREATER OF THREE THOUSAND DOLLARS OR21
701	696		AN AMOUNT EQUAL TO TWELVE CENTS MULTIPLIED BY THE NUMBER OF22
702	697		SCHOOL LUNCHES THAT QUALIFIED AS ELIGIBLE MEALS THAT THE23
703	698		PARTICIPATING SCHOOL FOOD AUTHORITY PROVIDED IN THE SCHOOL YEAR24
704	699		TWO SCHOOL YEARS PRIOR TO A PARTICIPATING SCHOOL FOOD AUTHORITY25
705	700		TO INCREASE WAGES OR PROVIDE STIPENDS FOR INDIVIDUALS WHOM THE26
706	701		PARTICIPATING SCHOOL FOOD AUTHORITY EMPLOYS TO DIRECTLY PREPARE27
707	702		1274
708	703		-21- AND SERVE FOOD FOR SCHOOL MEALS PURSUANT TO SECTION 22-82.9-2061
709	704		(1);
710	705		AND2
711	706		(III) A
712	707		WARDING FIVE MILLION DOLLARS IN LOCAL SCHOOL FOOD3
713	708		PURCHASING TECHNICAL ASSISTANCE AND EDUCATION GRANTS PURS UANT4
714	709		TO SECTION 22-82.9-207.5
715	710		(g) F
716	711		OR FISCAL YEARS COMMENCING ON OR AFTER JULY 1, 2029,6
717	712		IF THE DEPARTMENT DETERMINES THAT DOING SO WOULD RESULT IN
718	713		A7
719	714		RESERVE CALCULATION AMOUNT EQUAL TO FIFTY PERCENT OR MORE ,8
720	715		THEN THE DEPARTMENT SHALL EXPEND MONEY FROM THE FUND ,9
721	716		INCLUDING MONEY IN THE ACCOUNT IN ACCORDANCE WITH SUBSECTION10
722	717		(3)(a.5)(II)
723	718		OF THIS SECTION, BY INCREASING THE AMOUNTS AWARDED11
724	719		AND DISTRIBUTED FROM THE FUND TO AMOUNTS GREATER THAN THOSE12
725	720		DESCRIBED IN SUBSECTION (3)(f) OF THIS SECTION.13
726	721		(h) (I) N
727	722		OTWITHSTANDING SUBSECTIONS (3)(d) THROUGH (3)(f) OF14
728	723		THIS SECTION, THE DEPARTMENT SHALL NOT REDUCE FROM ONE STATE15
729	724		FISCAL YEAR TO THE NEXT THE AMOUNT MULTIPLIED BY THE NUMBER OF16
730	725		LUNCHES THAT QUALIFY AS ELIGIBLE MEALS OR THE DOLLAR AMOUNT17
731	726		ALTERNATIVE USED TO CALCULATE THE AMOUNT THE DEPARTMENT18
732	727		AWARDS FOR THE PURPOSES DESCRIBED IN SUBSECTION (3)(a)(II), 19
733	728		(3)(a)(III), (3)(a.5)(I)(A),
734	729		AND (3)(a.5)(I)(B) OF THIS SECTION OR THE20
735	730		TOTAL AMOUNT THE DEPARTMENT AWARDS FOR THE PURPOSE DESCRIBED21
736	731		IN SUBSECTION (3)(a)(IV) AND (3)(a.5)(I)(C) OF THIS SECTION. THIS22
737	732		SUBSECTION (3)(h)(I) DOES NOT APPLY IN A FISCAL YEAR WHEN THE23
738	733		DEPARTMENT EXPENDS MONEY FROM THE FUND , INCLUDING MONEY IN THE24
739	734		ACCOUNT, PURSUANT TO SUBSECTIONS (3)(c) AND (3)(g) OF THIS SECTION.25
740	735		(II) N
741	736		OTWITHSTANDING SUBSECTIONS (3)(c) AND (3)(h)(I) OF THIS26
742	737		SECTION, IF, OVER THREE FISCAL YEARS, THE RESULT OF THE RESERVE27
743	738		1274
744	739		-22- CALCULATION FOR A SUBSECTION OF THIS SECTION (3) ACCORDING TO1
745	740		WHICH THE DEPARTMENT EXPENDED MONEY FROM THE FUND DECREASES2
746	741		BY TEN PERCENTAGE POINTS FROM THE FIRST TO THE THIRD FISCAL YEAR,3
747	742		EQUALS AN AMOUNT EQUAL TO FORTY PERCENT OR LESS IN BOTH THE4
748	743		SECOND AND THIRD FISCAL YEAR, AND DECREASES IN BOTH THE SECOND5
749	744		AND THIRD FISCAL YEAR, FOR THE THIRD FISCAL YEAR:6
750	745		(A) I
751	746		F THE DEPARTMENT WOULD OTHERWISE EXPEND MONEY FROM7
752	747		THE FUND IN THE AMOUNTS DESCRIBED IN SUBSECTION (3)(f) OF THIS8
753	748		SECTION, THE DEPARTMENT SHALL INSTEAD EXPEND MONEY FROM THE9
754	749		FUND IN THE AMOUNTS DESCRIBED IN SUBSECTION (3)(e) OF THIS SECTION;10
755	750		(B) I
756	751		F THE DEPARTMENT WOULD OTHERWISE EXPEND MONEY FROM11
757	752		THE FUND IN THE AMOUNTS DESCRIBED IN SUBSECTION (3)(e) OF THIS12
758	753		SECTION, EXCEPT FOR WHEN DOING SO PURSUANT TO THIS SUBSECTION13
759	754		(3)(h)(II),
760	755		THE DEPARTMENT SHALL INSTEAD EXPEND MONEY FROM THE14
761	756		FUND IN THE AMOUNTS DESCRIBED IN SUBSECTION (3)(d) OF THIS SECTION;15
762	757		AND16
763	758		(C) I
764	759		F THE DEPARTMENT WOULD OTHERWISE EXPEND MONEY FROM17
765	760		THE FUND IN THE AMOUNTS DESCRIBED IN SUBSECTION (3)(d) OF THIS18
766	761		SECTION, EXCEPT FOR WHEN DOING SO PURSUANT TO THIS SUBSECTION19
767	762		(3)(h)(II),
768	763		THE DEPARTMENT SHALL INSTEAD EXPEND MONEY FROM THE20
769	764		FUND IN THE AMOUNTS DESCRIBED IN SUBSECTION (3)(c) OF THIS SECTION.21
770	765		(i) IF LEGISLATIVE COUNCIL'S COMPUTATIONS OF THE RESERVE22
771	766		CALCULATION DO NOT RESULT IN AN AMOUNT THAT ALLOWS FOR THE23
772	767		EXPENDITURE OF MONEY BY THE DEPARTMENT IN ACCORDANCE WITH24
773	768		SUBSECTIONS (3)(c) TO (3)(g) OF THIS SECTION, THE DEPARTMENT SHALL25
774	769		EXPEND MONEY IN ACCORDANCE WITH THE SUBSECTION OF THIS SECTION26
775	770		THAT REQUIRES THE HIGHEST MAXIMUM RESERVE CALCULATION AMOUNT27
776	771		1274
777	772		-23- AMONG THE SUBSECTIONS OF THIS SECTION FOR WHICH , WHEN1
778	773		LEGISLATIVE COUNCIL COMPUTES THE RESERVE CALCULATION FOR THE2
779	774		RELEVANT SUBSECTION, THE RESERVE CALCULATION AMOUNT IS GREATER3
780	775		THAN THE MAXIMUM PERMISSIBLE RESERVE CALCULATION AMOUNT FOR4
781	776		THE SUBSECTION.5
782	777		(4) (a) The department of revenue shall, on a monthly basis,6
783	778		record revenues and deposit money in the cash fund in a manner that is7
784	779		aligned with exempt revenues determined pursuant to subsection (4)(b)8
785	780		of this section.9
786	781		(b) The department of revenue shall, on a monthly basis, report10
787	782		the amount of healthy school meals for all program revenue identified11
788	783		from tax returns to the office of state planning and budgeting and the12
789	784		legislative council staff. The office of state planning and budgeting shall13
790	785		calculate the amount of healthy school meals for all program revenue both14
791	786		projected to be received and actually received by the department of15
792	787		revenue based on income tax return data and other relevant factors. The16
793	788		office of state planning and budgeting shall also identify, in collaboration17
794	789		with the department of revenue, the revenue to be recorded and deposited18
795	790		on a monthly basis by the department of revenue in the cash fund19
796	791		pursuant to subsection (4)(a) of this section, and the total revenue to be20
797	792		recorded and deposited by the department of revenue in the cash fund for21
798	793		the fiscal year.22
799	794		(4.5) (a) O
800	795		N
801	796		JULY 1, 2026, AND EACH JULY 1 THEREAFTER, THE23
802	797		STATE TREASURER SHALL TRANSFER AN AMOUNT FROM THE STATE24
803	798		EDUCATION FUND TO THE ACCOUNT EQUAL TO THE AMOUNT REPORTED BY25
804	799		THE OFFICE OF STATE PLANNING AND BUDGETING PURSUANT TO26
805	800		SUBSECTION (4.5)(b) OF THIS SECTION.27
806	801		1274
807	802		-24- (b) BEFORE JULY 1, 2026, AND BEFORE EACH JULY 1 THEREAFTER,1
808	803		THE OFFICE OF STATE PLANNING AND B UDGETING SHALL , IN2
809	804		COLLABORATION WITH THE DEPARTMENT OF REVENUE , PREPARE AN3
810	805		ESTIMATE OF THE AMOUNT OF STATE EDUCATION FUND HEALTHY SCHOOL4
811	806		MEALS FOR ALL REVENUE FOR THE FOLLOWING FISCAL YEAR AND REPORT5
812	807		THAT ESTIMATE TO THE STATE TREASURER .6
813	808		(c) (I) ON JULY 1, 2026, IN ADDITION TO THE AMOUNT DESCRIBED7
814	809		IN SUBSECTION (4.5)(a) OF THIS SECTION, THE STATE TREASURER SHALL8
815	810		TRANSFER AN AMOUNT FROM THE STATE EDUCATION FUND TO THE FUND9
816	811		EQUAL TO THE AMOUNT REPORTED BY THE OFFICE OF STATE PLANNING10
817	812		AND BUDGETING PURSUANT TO SUBSECTION (4.5)(c)(II) OF THIS SECTION.11
818	813		(II) BEFORE JULY 1, 2026, THE OFFICE OF STATE PLANNING AND12
819	814		BUDGETING SHALL, IN COLLABORATION WITH THE DEPARTMENT OF13
820	815		REVENUE, PREPARE AN ESTIMATE OF THE AMOUNT OF STATE EDUCATION14
821	816		FUND HEALTHY SCHOOL MEALS FOR ALL REVENUE FOR THE IMMEDIATELY15
822	817		PRECEDING FISCAL YEAR AND REPORT THAT ESTIMATE TO THE STATE16
823	818		TREASURER.17
824	819		(d) THE GENERAL ASSEMBLY FINDS AND DECLARES THAT FOR18
825	820		PURPOSES OF SECTION 17 OF ARTICLE IX OF THE STATE CONSTITUTION,19
826	821		HEALTHY SCHOOL MEALS ARE AN ESSENTIAL COMPONENT TO STUDENT20
827	822		LEARNING. THE PROGRAMS DESCRIBED IN SUBSECTION (3)(a.5) OF THIS21
828	823		SECTION ARE AN IMPORTANT COMPONENT OF AN ACCOUNTABLE PROGRAM22
829	824		TO MEET STATE ACADEMIC STANDARDS , AND MAY THEREFORE RECEIVE23
830	825		MONEY FROM THE STATE EDUCATION FUND CREATED IN SECTION 17 (4) OF24
831	826		ARTICLE IX OF THE STATE CONSTITUTION.25
832	827		(5) If the department determines that there is an insufficient26
833	828		amount of money in the cash fund, EXCLUDING THE MONEY IN THE27
834	829		1274
835	830		-25- ACCOUNT, to provide for an expenditure authorized by the annual1
836	831		appropriation from the cash fund for the purposes described in subsection2
837	832		(3)(a)(I) of this section, the department may make the expenditure from3
838	833		the general fund.4
839	834		(7) On July 1, 2024, the state treasurer shall transfer the balance5
840	835		from the healthy school meals for all program general fund exempt6
841	836		account defined in section 22-82.9-210 to the cash fund pursuant to7
842	837		section 22-82.9-210 (8).8
843	838		SECTION 11. In Colorado Revised Statutes, 22-82.9-211,9
844	839		amend (3)(a)(IV), (3)(a)(V), and (3)(b); and add (3)(a)(VI) and (5.5) as10
845	840		follows:11
846	841		22-82.9-211. Healthy school meals for all program cash fund12
847	842		- creation - uses - reporting requirements - definitions. (3) (a) Subject13
848	843		to annual appropriation by the general assembly, the department may14
849	844		expend money from the cash fund for the following purposes:15
850	845		(IV) Awarding local school food purchasing technical assistance16
851	846		and education grants pursuant to section 22-82.9-207; and17
852	847		(V) The direct and indirect costs of administering the programs18
853	848		described in this subsection (3)(a), so long as these costs do not exceed19
854	849		one and five-tenths percent of the total amount the general assembly20
855	850		annually appropriates in the same fiscal year for the other purposes21
856	851		described in this subsection (3)(a);
857	852		AND22
858	853		(VI) P
859	854		ROVIDING REIMBURSEMENTS PURSUANT TO THE LOCAL23
860	855		SCHOOL FOOD PURCHASING PROGRAM CREATED IN SECTION 22-82.9-30224
861	856		AND GRANT AWARDS PURSUANT TO THE LOCAL SC HOOL FOOD PURCHASING25
862	857		TECHNICAL ASSISTANCE AND EDUCAT ION ASSISTANCE GRANT PROGRAM26
863	858		CREATED IN SECTION 22-82.9-303.27
864	859		1274
865	860		-26- (b) Money in the cash fund shall not be used for the purposes1
866	861		described in subsections (3)(a)(II), (3)(a)(III), and (3)(a)(IV), of this2
867	862		section if the sum of the annual tax year revenue recorded in the cash3
868	863		fund and the balance in the cash fund, as calculated pursuant to4
869	864		subsection (4) of this section, is less than, or is anticipated to be less than,5
870	865		the annual expenditure anticipated to be required for the purposes6
871	866		described in subsections (3)(a)(I), and (3)(a)(V), AND (3)(a)(VI) of this7
872	867		section.8
873	868		(5.5) T
874	869		HE DEPARTMENT SHALL , SUBJECT TO ANNUAL9
875	870		APPROPRIATION, ANNUALLY EXPEND ONE MILLION DOLLARS FROM THE10
876	871		CASH FUND FOR THE PURPOSE DESCRIBED IN SUBSECTION (3)(a)(VI) OF11
877	872		THIS SECTION.12
878	873		SECTION 12. In Colorado Revised Statutes, 22-82.9-302,13
879	874		amend (2)(b)(I), (2)(b)(II)(D), and (2)(c) as follows:14
880	875		22-82.9-302. Local school food purchasing program - creation15
881	876		- rules. (2) (b) (I) The department shall select participating providers that16
882	877		served fewer than two million one hundred fifty thousand school lunches17
883	878		in the 2023-24
884	879		school year TWO YEARS PRIOR TO THE SCHOOL YEAR FOR18
885	880		WHICH THE PARTICIPATING PROVIDER IS APPLYING FOR REIMBURSEMENT19
886	881		PURSUANT TO THIS SECTION. The department shall create a form for20
887	882		participating providers to track and report the Colorado grown, raised, or21
888	883		processed products purchased.22
889	884		(II) The department shall give preference to applicants that:23
890	885		(D) Served fewer than one million two hundred fifty thousand24
891	886		school lunches in the 2023-24 school year count TWO YEARS PRIOR TO THE25
892	887		SCHOOL YEAR FOR WHICH THE PARTICIPATING PROVIDER IS APPLYING FOR26
893	888		REIMBURSEMENT PURSUANT TO THIS SECTION ; and27
894	889		1274
895	890		-27- (c) On or before August 1 of the year following the participating1
896	891		provider's application, the participating provider shall track and report to2
897	892		the department for the school year in which it applied, and for the3
898	893		2023-24 school year TWO YEARS PRIOR TO THE SCHOOL YEAR FOR WHICH4
899	894		THE PARTICIPATING PROVIDER IS APPLYING FOR REIMBURSEMENT5
900	895		PURSUANT TO THIS SECTION, the total amount of Colorado grown, raised,6
901	896		or processed products it purchased for student meals and the total number7
902	897		of lunches that it provided to students.8
903	898		SECTION 13. In Colorado Revised Statutes, 22-82.9-302,9
904	899		amend (2)(b)(I), (2)(b)(II)(D), and (2)(c); and add (2)(b)(I.5) and (3.5)10
905	900		as follows:11
906	901		22-82.9-302. Local school food purchasing program - creation12
907	902		- rules. (2) (b) (I) The department shall select participating providers that13
908	903		served fewer than two million one hundred fifty thousand A NUMBER OF14
909	904		school lunches
910	905		DETERMINED BY THE DEPARTMENT PURS UANT TO15
911	906		SUBSECTION (2)(b)(I.5) OF THIS SECTION in the 2023-24
912	907		school year TWO16
913	908		YEARS PRIOR TO THE SCHOOL YEAR FOR WHICH THE PARTICIPATING17
914	909		PROVIDER IS APPLYING FOR REIMBURSEMENT PURSUANT TO THIS SECTION .18
915	910		The department shall create a form for participating providers to track and19
916	911		report the Colorado grown, raised, or processed products purchased.20
917	912		(I.5) T
918	913		HE DEPARTMENT SHALL ONLY SELECT PARTICIPATING21
919	914		PROVIDERS THAT SERVED FEWER THAN TWO MILLION ONE HUNDRED FIFTY22
920	915		THOUSAND SCHOOL LUNCHES IN THE SCHOOL YEAR TWO YEARS PRIOR TO23
921	916		THE SCHOOL YEAR FOR WHICH A PARTICIPATING PROVIDER IS APPLYING24
922	917		FOR REIMBURSEMENT PURSUANT TO THIS SECTION , UNLESS THE25
923	918		DEPARTMENT DETERMINES THAT IT CAN AWARD REIMBURSEMENTS TO26
924	919		THOSE PARTICIPATING PROVIDERS OF AT LEAST FIVE CENTS FOR EVERY27
925	920		1274
926	921		-28- SCHOOL LUNCH THAT THE PARTICIPATING PROVIDER PREPARED IN THE1
927	922		SCHOOL YEAR TWO YEARS PRIOR TO THE SCHOOL YEAR FOR WHICH THE2
928	923		PARTICIPATING PROVIDER IS APPLYING FOR REIMBURSEMENT PURSUANT TO3
929	924		THIS SECTION OR A MINIMUM OF ONE THOUSAND DOLLARS , WHICHEVER IS4
930	925		GREATER, IN WHICH CASE THE DEPARTMENT MAY SELECT ANY5
931	926		PARTICIPATING PROVIDER FOR REIMBURSEMENT PURSUANT TO THIS6
932	927		SECTION.7
933	928		(II) The department shall give preference to applicants that:8
934	929		(D) Served fewer than one million two hundred fifty thousand9
935	930		school lunches in the 2023-24 school year count TWO YEARS PRIOR TO THE10
936	931		SCHOOL YEAR FOR WHICH THE PARTICIPATING PROVIDER IS APPLYING FOR11
937	932		REIMBURSEMENT PURSUANT TO THIS SECTION ; and12
938	933		(c) On or before August 1 of the year following the participating13
939	934		provider's application, the participating provider shall track and report to14
940	935		the department for the school year in which it applied, and for the15
941	936		2023-24 school year TWO YEARS PRIOR TO THE SCHOOL YEAR FOR WHICH16
942	937		THE PARTICIPATING PROVIDER IS APPLYING FOR REIMBURSEMENT17
943	938		PURSUANT TO THIS SECTION, the total amount of Colorado grown, raised,18
944	939		or processed products it purchased for student meals and the total number19
945	940		of lunches that it provided to students.20
946	941		(3.5) D
947	942		URING EACH OCTOBER AFTER OCTOBER 2024 IN WHICH THE21
948	943		DEPARTMENT REIMBURSES PROVIDERS PARTICIPATING IN THE PURCHASING22
949	944		PROGRAM, THE DEPARTMENT SHALL REIMBURSE PARTICIPATING23
950	945		PROVIDERS IN AN AMOUNT ESTABLISHED PURSUANT TO SECTION24
951	946		22-82.9-211 (3)(c)(I).25
952	947		SECTION 14. In Colorado Revised Statutes, 22-82.9-304,26
953	948		amend (1) introductory portion as follows:27
954	949		1274
955	950		-29- 22-82.9-304. Evaluation - report. (1) On or before December 1,1
956	951		2025,
957	952		AND EACH DECEMBER 1 THEREAFTER, the department shall submit2
958	953		a report to the education committees of the house of representatives and3
959	954		the senate, the house of representatives agriculture, water, and natural4
960	955		resources committee, the senate agriculture and natural resources5
961	956		committee, or their successor committees, on the effect of the purchasing6
962	957		program on the amount
963	958		QUANTITY of Colorado grown, raised, or7
964	959		processed products purchased by participating providers, including:8
965	960		SECTION 15. In Colorado Revised Statutes, repeal 22-82.9-3069
966	961		as follows:10
967	962		22-82.9-306. Repeal of part. This part 3 is repealed, effective11
968	963		July 1, 2026.12
969	964		SECTION 16. In Colorado Revised Statutes, 39-22-104, amend13
970	965		(3)(p.5)(I) introductory portion and (3)(p.5)(II); and add (3)(p.5)(III) and14
971	966		(3)(p.7) as follows:15
972	967		39-22-104. Income tax imposed on individuals, estates, and16
973	968		trusts - single rate - report - tax preference performance statement17
974	969		- legislative declaration - definitions - repeal. (3) There shall be added18
975	970		to the federal taxable income: 19
976	971		(p.5) (I) For income tax years commencing on or after January 1,20
977	972		2023,
978	973		BUT BEFORE JANUARY 1, 2026, for taxpayers who claim itemized21
979	974		deductions as defined in section 63 (d) of the internal revenue code or the22
980	975		standard deduction as defined in section 63 (c) of the internal revenue23
981	976		code and who have federal adjusted gross income in the income tax year24
982	977		equal to or exceeding three hundred thousand dollars:25
983	978		(II) For the 2023-24 state fiscal year and state fiscal years26
984	979		thereafter, the general assembly shall annually appropriate an amount at27
985	980		1274
986	981		-30- least equal to the amount of revenue generated by the addition to federal1
987	982		taxable income described in subsection (3)(p.5)(I) of this section,2
988	983		calculated without regard to any temporary rate reduction pursuant to3
989	984		section 39-22-627, but not more than the amount required, to fully fund4
990	985		the direct and indirect costs of implementing the healthy school meals for5
991	986		all program as provided in section 22-82.9-209. The provisions of TO THE6
992	987		HEALTHY SCHOOL MEALS FOR ALL PROGRAM CASH FUND CREATED IN7
993	988		SECTION 22-82.9-211. Subsection (3)(p.5)(I) of this section constitute8
994	989		CONSTITUTES a voter-approved revenue change, approved by the voters9
995	990		at the statewide election in November of 2022, and the revenue generated10
996	991		by this voter-approved revenue change may be collected, retained,11
997	992		appropriated, and spent without subsequent voter approval,12
998	993		notwithstanding any other limits in the state constitution or law. The13
999	994		addition to federal taxable income described in subsection (3)(p.5)(I) of14
1000	995		this section does not apply for an income tax year that commences after15
1001	996		the healthy school meals for all program, or any successor program, is16
1002	997		repealed. Upon repeal of the healthy school meals for all program, or any17
1003	998		successor program, the commissioner of education shall promptly notify18
1004	999		the executive director in writing that the program is repealed.19
1005	1000		(III) T
1006	1001		HIS SUBSECTION (3)(p.5) IS REPEALED, EFFECTIVE20
1007	1002		D
1008	1003		ECEMBER 31, 2028.21
1009	1004		(p.7) (I) F
1010	1005		OR INCOME TAX YEARS COMMENCING ON OR AFTER22
1011	1006		J
1012	1007		ANUARY 1, 2026, FOR TAXPAYERS WHO CLAIM ITEMIZED DEDUCTIONS AS23
1013	1008		DEFINED IN SECTION 63 (d) OF THE INTERNAL REVENUE CODE OR THE24
1014	1009		STANDARD DEDUCTION AS DEFINED IN SECTION 63 (c) OF THE INTERNAL25
1015	1010		REVENUE CODE AND WHO HAVE A FEDERAL ADJUSTED GROSS INCOME IN26
1016	1011		THE INCOME TAX YEAR EQUAL TO OR EXCEEDING THREE HUNDRED27
1017	1012		1274
1018	1013		-31- THOUSAND DOLLARS:1
1019	1014		(A) F
1020	1015		OR A TAXPAYER WHO FILES A SINGLE RETURN , THE AMOUNT2
1021	1016		BY WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME3
1022	1017		UNDER SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE4
1023	1018		STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION5
1024	1019		63 (c)
1025	1020		OF THE INTERNAL REVENUE CODE EXCEEDS ONE THOUSAND6
1026	1021		DOLLARS; AND7
1027	1022		(B) F
1028	1023		OR TAXPAYERS WHO FILE A JOINT RETURN , THE AMOUNT BY8
1029	1024		WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME UNDER9
1030	1025		SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE10
1031	1026		STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION11
1032	1027		63 (c)
1033	1028		OF THE INTERNAL REVENUE CODE EXCEEDS TWO THOUSAND12
1034	1029		DOLLARS.13
1035	1030		(II) I
1036	1031		N ADDITION TO THE FUNDING APPROPRIATED IN SUBSECTION14
1037	1032		(3)(p.5)
1038	1033		OF THIS SECTION, FOR THE 2026-27 STATE FISCAL YEAR AND15
1039	1034		EVERY STATE FISCAL YEAR THEREAFTER , THE GENERAL ASSEMBLY SHALL16
1040	1035		ANNUALLY APPROPRIATE AN AMOUNT AT LEAST EQUAL TO THE AMOUNT17
1041	1036		OF REVENUE GENERATED BY THE ADDITION TO FEDERAL TAXABLE INCOME18
1042	1037		DESCRIBED IN THIS SUBSECTION (3)(p.7) TO THE HEALTHY SCHOOL MEALS19
1043	1038		FOR ALL PROGRAM CASH FUND CREATED IN SECTION 22-82.9-211. THE20
1044	1039		PROVISIONS OF THIS SUBSECTION (3)(p.7) CONSTITUTE A VOTER-APPROVED21
1045	1040		REVENUE CHANGE, APPROVED BY THE VOTERS AT THE STATEWIDE22
1046	1041		ELECTION IN NOVEMBER 2025, AND THE REVENUE GENERATED BY THIS23
1047	1042		VOTER-APPROVED REVENUE CHANGE MAY BE COLLECTED , RETAINED,24
1048	1043		APPROPRIATED, AND SPENT WITHOUT SUBSEQUENT VOTER APPROVAL ,25
1049	1044		NOTWITHSTANDING ANY OTHER LIMITS IN THE STATE CONSTITUTION OR26
1050	1045		LAW. THE ADDITION TO FEDERAL TAXABLE INCOME DESCRIBED IN THIS27
1051	1046		1274
1052	1047		-32- SUBSECTION (3)(p.7) DOES NOT APPLY FOR AN INCOME TAX YEAR THAT1
1053	1048		COMMENCES AFTER THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM , OR2
1054	1049		ANY SUCCESSOR PROGRAM , IS REPEALED. UPON REPEAL OF THE HEALTHY3
1055	1050		SCHOOL MEALS FOR ALL PROGRAM , OR ANY SUCCESSOR PROGRAM , THE4
1056	1051		COMMISSIONER OF EDUCATION SHALL PROMPTLY NOTIFY THE EXECUTIVE5
1057	1052		DIRECTOR IN WRITING THAT THE PROGRAM IS REPEALED .6
1058	1053		SECTION 17. In Colorado Revised Statutes, 39-22-104, amend7
1059	1054		(3)(p.5)(I) introductory portion and (3)(p.5)(II); and add (3)(p.5)(I.5) as8
1060	1055		follows:9
1061	1056		39-22-104. Income tax imposed on individuals, estates, and10
1062	1057		trusts - single rate - report - tax preference performance statement11
1063	1058		- legislative declaration - definitions - repeal. (3) There shall be added12
1064	1059		to the federal taxable income:13
1065	1060		(p.5) (I) For income tax years commencing on or after January 1,14
1066	1061		2023,
1067	1062		BUT BEFORE JANUARY 1, 2026, for taxpayers who claim itemized15
1068	1063		deductions as defined in section 63 (d) of the internal revenue code or the16
1069	1064		standard deduction as defined in section 63 (c) of the internal revenue17
1070	1065		code and who have federal adjusted gross income in the income tax year18
1071	1066		equal to or exceeding three hundred thousand dollars:19
1072	1067		(I.5) F
1073	1068		OR INCOME TAX YEARS COMMENCING ON OR AFTER20
1074	1069		J
1075	1070		ANUARY 1, 2026, FOR TAXPAYERS WHO CLAIM ITEMIZED DEDUCTIONS AS21
1076	1071		DEFINED IN SECTION 63 (d) OF THE INTERNAL REVENUE CODE OR THE22
1077	1072		STANDARD DEDUCTION AS DEFINED IN SECTION 63 (c) OF THE INTERNAL23
1078	1073		REVENUE CODE AND WHO HAVE A FEDERAL ADJUSTED GROSS INCOME IN24
1079	1074		THE INCOME TAX YEAR EQUAL TO OR EXCEEDING THREE HUNDRED25
1080	1075		THOUSAND DOLLARS:26
1081	1076		(A) F
1082	1077		OR A TAXPAYER WHO FILES A SINGLE RETURN , THE AMOUNT27
1083	1078		1274
1084	1079		-33- BY WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME1
1085	1080		UNDER SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE2
1086	1081		STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION3
1087	1082		63 (c)
1088	1083		OF THE INTERNAL REVENUE CODE EXCEEDS , AN AMOUNT THAT IS4
1089	1084		GREATER THAN TWELVE THOUSAND DOLLARS , IS THREE-QUARTERS OF THE5
1090	1085		AMOUNT DESCRIBED IN SUBSECTION (3)(p.5)(I.5)(B) OF THIS SECTION, AND6
1091	1086		THAT THE DEPARTMENT OF REVENUE DETERMINES THAT , IN COMBINATION7
1092	1087		WITH THE AMOUNT DESCRIBED IN SUBSECTION (3)(p.5)(I.5)(B) OF THIS8
1093	1088		SECTION, HAD IT BEEN USED INSTEAD OF THE ADDITION TO FEDERAL9
1094	1089		TAXABLE INCOME REQUIRED BY SUBSECTION (3)(p.5)(I) OF THIS SECTION,10
1095	1090		WOULD HAVE REDUCED THE AMOUNT OF ADDITIONAL STATE INCOME TAX11
1096	1091		REVENUE FOR THE 2023-24 STATE FISCAL YEAR GENERATED BY THAT12
1097	1092		ADDITION TO ONE HUNDRED MILLION SEVEN HUNDRED TWENTY -SEVEN13
1098	1093		THOUSAND EIGHT HUNDRED TWENTY DOLLARS ; AND14
1099	1094		(B) F
1100	1095		OR TAXPAYERS WHO FILE A JOINT RETURN , THE AMOUNT BY15
1101	1096		WHICH THE ITEMIZED DEDUCTIONS DEDUCTED FROM GROSS INCOME UNDER16
1102	1097		SECTION 63 (a) OF THE INTERNAL REVENUE CODE EXCEED , OR THE17
1103	1098		STANDARD DEDUCTION DEDUCTED FROM GROSS INCOME UNDER SECTION18
1104	1099		63 (c)
1105	1100		OF THE INTERNAL REVENUE CODE EXCEEDS , AN AMOUNT THAT IS19
1106	1101		GREATER THAN SIXTEEN THOUSAND DOLLARS , IS ONE-THIRD GREATER20
1107	1102		THAN THE AMOUNT DESCRIBED IN SUBSECTION (3)(p.5)(I.5)(A) OF THIS21
1108	1103		SECTION, AND THAT THE DEPARTMENT OF REVENUE DETERMINES THAT , IN22
1109	1104		COMBINATION WITH THE AMOUNT DESCRIBED IN SUBSECTION23
1110	1105		(3)(p.5)(I.5)(A)
1111	1106		OF THIS SECTION, HAD IT BEEN USED INSTEAD OF THE24
1112	1107		ADDITION TO FEDERAL TAXABLE INCOME REQUIRED BY SUBSECTION25
1113	1108		(3)(p.5)(I)
1114	1109		OF THIS SECTION, WOULD HAVE REDUCED THE AMOUNT OF26
1115	1110		ADDITIONAL STATE INCOME TAX REVENUE FOR THE 2023-24 STATE FISCAL27
1116	1111		1274
1117	1112		-34- YEAR GENERATED BY THAT ADDITION TO ONE HUNDRED MILLION SEVEN1
1118	1113		HUNDRED TWENTY-SEVEN THOUSAND EIGHT HUNDRED TWENTY DOLLARS .2
1119	1114		(II) For the 2023-24 state fiscal year and state fiscal years3
1120	1115		thereafter, the general assembly shall annually appropriate an amount at4
1121	1116		least equal to the amount of revenue generated by the addition to federal5
1122	1117		taxable income described in subsection (3)(p.5)(I) SUBSECTIONS6
1123	1118		(3)(p.5)(I)
1124	1119		AND (3)(p.5)(I.5) of this section, calculated without regard to7
1125	1120		any temporary rate reduction pursuant to section 39-22-627, but not more8
1126	1121		than the amount required, to fully fund the direct and indirect costs of9
1127	1122		implementing the healthy school meals for all program as provided in10
1128	1123		section 22-82.9-209. The provisions of subsection (3)(p.5)(I)
1129	1124		11
1130	1125		S
1131	1126		UBSECTIONS (3)(p.5)(I) AND (3)(p.5)(I.5) of this section constitute a12
1132	1127		voter-approved revenue change, approved by the voters at the statewide13
1133	1128		election in November of 2022, and the revenue generated by this14
1134	1129		voter-approved revenue change may be collected, retained, appropriated,15
1135	1130		and spent without subsequent voter approval, notwithstanding any other16
1136	1131		limits in the state constitution or law. The addition to federal taxable17
1137	1132		income described in subsection (3)(p.5)(I)
1138	1133		SUBSECTIONS (3)(p.5)(I) AND18
1139	1134		(3)(p.5)(I.5) of this section does not apply for an income tax year that19
1140	1135		commences after the healthy school meals for all program, or any20
1141	1136		successor program, is repealed. Upon repeal of the healthy school meals21
1142	1137		for all program, or any successor program, the commissioner of education22
1143	1138		shall promptly notify the executive director in writing that the program is23
1144	1139		repealed.24
1145	1140		SECTION 18. Effective date - applicability. (1) Sections 1125
1146	1141		and 12 of this act take effect only if the ballot issue described in section26
1147	1142		22-82.9-212 is approved by the people at the next statewide election and27
1148	1143		1274
1149	1144		-35- the ballot issue described in section 22-82.9-213 is rejected by the people1
1150	1145		at the next statewide election, in which case sections 11 and 12 take effect2
1151	1146		on the date of the official declaration of the vote thereon by the governor.3
1152	1147		(2) Section 17 of this act takes effect only if the ballot issue4
1153	1148		described in section 22-82.9-212 and the ballot issue described in section5
1154	1149		22-82.9-213 are rejected by the people at the next statewide election, in6
1155	1150		which case section 17 of this act takes effect on the date of the official7
1156	1151		declaration of the vote thereon by the governor.8
1157	1152		(3) Sections 14 and 15 of this act take effect only if one or both9
1158	1153		of the ballot issue described in section 22-82.9-212 and the ballot issue10
1159	1154		described in section 22-82.9-213 are approved by the people at the next11
1160	1155		statewide election, in which case sections 14 and 15 of this act take effect12
1161	1156		on the date of the official declaration of the vote thereon by the governor.13
1162	1157		(4) Sections 4, 5, 6, 7, 8, 9, 10, 13, and 16 of this act take effect14
1163	1158		only if the ballot issue described in section 22-82.9-213 is approved by15
1164	1159		the people at the next statewide election, in which case sections 4, 5, 6,16
1165	1160		7, 8, 9, 10, 13, and 16 take effect on the date of the official declaration of17
1166	1161		the vote thereon by the governor.18
1167	1162		(5) Sections 1, 2, 3, 18, and 19 of this act take effect upon19
1168	1163		passage.20
1169	1164		SECTION 19. Safety clause. The general assembly finds,21
1170	1165		determines, and declares that this act is necessary for the immediate22
1171	1166		preservation of the public peace, health, or safety or for appropriations for23
1172	1167		the support and maintenance of the departments of the state and state24
1173	1168		institutions.25
1174	1169		1274
1175	1170		-36-