SENATE BILL 25-107
BY SENATOR(S) Bridges, Amabile, Kirkmeyer;
also REPRESENTATIVE(S) Bird, Sirota, Taggart, Clifford, Duran,
Lindstedt, McCluskie.
C
ONCERNING A SUPPLEMENTAL APPROPRIATION TO THE DEPARTMENT OF
REVENUE
.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. Appropriation to the department of revenue for
the fiscal year beginning July 1, 2024. In Session Laws of Colorado
2024, section 2 of chapter 519, (HB 24-1430), amend Part XX as follows:
Section 2. Appropriation.
NOTE: This bill has been prepared for the signatures of the appropriate legislative
officers and the Governor. To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
history, or the Session Laws.
________
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act. APPROPRIATION FROM
ITEM &
SUBTOTAL
TOTAL GENERAL
FUND
GENERAL
FUND
EXEMPT
CASH
FUNDS
REAPPROPRIATED
FUNDS
FEDERAL
FUNDS
$$$$$ $ $
PART XX
DEPARTMENT OF REVENUE
(1) EXECUTIVE DIRECTOR'S OFFICE
(A) Administration and Support
Personal Services 19,699,789 7,972,362 3,350,316
a
8,377,111
b
(211.2 FTE)
Health, Life, and Dental 23,127,476 10,792,094 12,194,805
a
140,577
b
Short-term Disability 184,224 86,768 96,476
a
980
b
Paid Family and Medical
Leave Insurance 552,672 260,305 289,428
a
2,939
b
Unfunded Liability
Amortization Equalization
Disbursement Payments 12,281,590 5,784,562 6,431,726
a
65,302
b
Salary Survey 4,371,299 2,057,564 2,290,436
a
23,299
b
Step Pay 3,417,466 1,702,775 1,697,403
a
17,288
b
PERA Direct Distribution 2,403,687 1,132,123 1,258,783
a
12,781
b
Shift Differential 139,234 139,234
a
Workers' Compensation 530,460 202,310 328,150
a
Operating Expenses 3,595,152 2,306,461 1,260,791
a
27,900
b
Postage 304,708 158,854 145,854
a
Legal Services 5,083,471 2,683,191 2,400,280
a
Administrative Law Judge
Services 1,565 1,565
a
Payment to Risk
Management and Property
Funds 560,631 213,162 347,469
a
Vehicle Lease Payments 939,111 131,717 807,394
a
Leased Space 7,078,845 909,738 6,169,107
a
PAGE 2-SENATE BILL 25-107 APPROPRIATION FROM
ITEM &
SUBTOTAL
TOTAL GENERAL
FUND
GENERAL
FUND
EXEMPT
CASH
FUNDS
REAPPROPRIATED
FUNDS
FEDERAL
FUNDS
$$$$$ $ $
Capitol Complex Leased
Space 961,905 402,284 559,621
a
Payments to OIT 22,016,901
11,476,686 10,540,215
a
21,431,378 9,954,692
a
Digital Trunk Radio Payments 138,492 138,492
CORE Operations 266,618 101,714 164,904
a
Utilities 83,703 83,703
a
107,738,999
107,153,476
a
Of these amounts, it is estimated that $878,754 shall be from the Highway Users Tax Fund created in Section 43-4-201 (1)(a), C. R.S., and appropriated pursuant to Section 43-4-201
(3)(a)(V), C.R.S., $408,612 shall be from the Marijuana Cash Fund created in Section 44-10-801 (1)(a), C.R.S., C.R.S., $65,046 shall be from the Electronic Transactions Fund created
in Section 42-1-234(4)(a), $1,987 shall be from the Donate to a Colorado Nonprofit Fund created in Section 39-22-5104 (1), C.R. S., $1,600 from the Feeding Colorado Fund created
in Section 39-22-5303 (1), C.R.S., and $49,201,661
$48,616,138 shall be from various sources of cash funds.
b
Of these amounts, it is estimated that $6,821,534 shall be from departmental indirect cost recoveries or the Indirect Costs Ex cess Recovery Fund created in Section 24-75-1401 (2),
C.R.S., and $1,863,931 shall be from statewide indirect cost recoveries or the Indirect Costs Excess Recovery Fund created in S ection 24-75-1401 (2), C.R.S.
(B) Hearings Division
Personal Services 3,501,207 3,501,207
a
(33.3 FTE)
Operating Expenses 110,412 110,412
a
Indirect Cost Assessment 251,692 251,692
a
3,863,311
a
Of these amounts, it is estimated that $615,866 shall be from the Highway Users Tax Fund created in Section 43-4-201 (1)(a), C .R.S., $246,228 shall be from the First Time Drunk
Driving Offender Account in the Highway Users Tax Fund created in Section 42-2-132 (4)(b)(II)(A), and $3,001,217 shall be from various sources of cash funds.
PAGE 3-SENATE BILL 25-107 APPROPRIATION FROM
ITEM &
SUBTOTAL
TOTAL GENERAL
FUND
GENERAL
FUND
EXEMPT
CASH
FUNDS
REAPPROPRIATED
FUNDS
FEDERAL
FUNDS
$$$$$ $ $
111,602,310 111,016,787
(2) TAXATION BUSINESS GROUP
(A) Administration
Personal Services 613,930 593,579 20,351
a
(5.0 FTE)
Operating Expenses 12,543 12,543
Tax Administration IT
System (GenTax) Support 8,977,497 8,128,657 848,840
b
IDS Print Production 6,031,318 5,984,539 46,779
c
15,635,288
a
Of this amount, it is estimated that $18,720 shall be from the Marijuana Tax Cash Fund created in Section 39-28.8-501 (1), C.R. S., and $1,631 shall be from the Highway Users Tax
Fund created in Section 43-4-201 (1)(a), C.R.S., and appropriated pursuant to Section 43-4-201 (3)(a)(V), C.R.S.
b
Of this amount, $10,000 shall be from the Marijuana Tax Cash Fund created in Section 39-28.8-501 (1), C.R.S., and $838,840 sha ll be from various sources of cash funds.
c
This amount shall be from the Colorado DRIVES Vehicle Services Account in the Highway Users Tax Fund created in Section 42-1-2 11 (2), C.R.S.
(B) Taxation Services
Personal Services 34,732,189 32,495,093 1,983,011
a
254,085
b
(418.9 FTE)
Operating Expenses 4,777,323 4,721,465 55,858
a
Joint Audit Program 131,244 131,244
Mineral Audit Program 918,13266,000
c
852,132(I)
d
(10.2 FTE)
Document Management 4,957,923 4,950,333 7,590
e
45,516,811
PAGE 4-SENATE BILL 25-107 APPROPRIATION FROM
ITEM &
SUBTOTAL
TOTAL GENERAL
FUND
GENERAL
FUND
EXEMPT
CASH
FUNDS
REAPPROPRIATED
FUNDS
FEDERAL
FUNDS
$$$$$ $ $
a
Of these amounts, $1,031,135 shall be from the Marijuana Tax Cash Fund created in Section 39-28.8-501 (1), C.R.S., $146,235 sh all be from the Highway Users Tax Fund created
in Section 43-4-201 (1)(a), C.R.S., and appropriated pursuant to Section 43-4-201 (3)(a)(V), C.R.S., $118,281 shall be from the Donate to a Colorado Nonprofit Fund created in Section
39-22-5104 (1), C.R.S., $92,571 shall be from the Private Letter Ruling Fund created in Section 24-35-103.5 (6), C.R.S., $85,86 3 shall be from the Tobacco Settlement Defense Account
of the Tobacco Litigation Settlement Cash Fund created in Section 24-22-115 (2)(a), C. R.S., $51,853 shall be from Marijuana Cas h Fund created in Section 44-10-801(1)(a), C.R.S.,
$32,031 shall be from the Tobacco Tax Enforcement Cash Fund created in Section 39-28-107 (1)(b), C.R.S., and appropriated pursu ant to Section 43-4-201 (3)(a)(V), and $29,217 shall
be from the Aviation Fund created in Section 43-10-109 (1), C.R.S. and approximately $451,683 shall be from various sources of cash funds. Expenditures from the Tobacco Settlement
Defense Account of the Tobacco Litigation Settlement Cash Fund do not constitute fiscal year spending for the purpose of Sectio n 20 of Article X of the State Constitution.
b
Of these amounts, it is estimated that $154,085 shall be from the Mineral Audit Program for programmatic indirect cost recover ies and $100,000 shall be transferred from the Hospital
Community Benefit Program in the Department of Health Care Policy and Financing per HB23-1243.
c
Of this amount, $65,500 shall be transferred from the State Board of Land Commissioners in the Department of Natural Resources , pursuant to Section 36-1-145 (2)(b), C.R.S., and
$500 shall be transferred from the Oil and Gas Conservation Commission in the Department of Natural Resources.
d
This amount is anticipated to include $690,227 for direct expenses and $161,905 for programmatic indirect cost recoveries and is included for informational purposes.
e
These amounts shall be from the Highway Users Tax Fund created in Section 43-4-201 (1)(a), C.R.S., and appropriated pursuant t o Section 43-4-201 (3)(a)(V), C.R.S.
(C) Tax Conferee
Personal Services 1,680,753 1,583,470 97,283
a
(13.6 FTE)
Operating Expenses 60,905 60,905
1,741,658
a
This amount shall be transferred from Governor - Lieutenant Governor - State Planning and Budgeting from the Economic Developm ent Commission - General Economic Incentives
and Marketing line item in Economic Development Programs and originated as user fees.
(D) Special Purpose
Cigarette Tax Rebate 6,092,171 6,092,171(I)
a
Amendment 35 Distribution
to Local Governments 873,102 873,102
b
Old Age Heat and Fuel and
Property Tax Assistance 10,493,500 10,493,500(I)
c
PAGE 5-SENATE BILL 25-107 APPROPRIATION FROM
ITEM &
SUBTOTAL
TOTAL GENERAL
FUND
GENERAL
FUND
EXEMPT
CASH
FUNDS
REAPPROPRIATED
FUNDS
FEDERAL
FUNDS
$$$$$ $ $
Commercial Vehicle
Enterprise Sales Tax Refund 120,524 120,524
d
Retail Marijuana Sales Tax
Distribution to Local
Governments 25,720,418 25,720,418(I)
e
43,299,715
a
Pursuant to Section 39-22-623 (1)(a)(II)(B), C.R.S., this amount is included in the general a ppropriation bill for information al purposes and shall not be deemed to be an appropriation
subject to the limitations of Section 24-75-201.1, C.R.S., or subject to the limitation on state fiscal year spending imposed b y Section 20 of Article X of the State Constitution.
b
This amount shall be from the Tobacco Tax Cash Fund created in Section 24-22-117 (1)(a), C.R.S., which consists of revenues fr om additional state cigarette and tobacco taxes imposed
pursuant to Section 21 of Article X of the State Constitution. This amount is thus not subject to the limitation on state fisca l year spending imposed by Section 20 of Article X of the
State Constitution.
c
Pursuant to Section 39-31-102 (1)(a), C.R.S., this amount is included in the general appropr iation bill for informational pur poses and shall not be deemed to be an appropriation subject
to the limitations of Section 24-75-201.1, C.R.S., or subject to the limitation on state fiscal year spending imposed by Sectio n 20 of Article X of the State Constitution.
d
This amount shall be from the Commercial Vehicle Enterprise Tax Fund created in Section 42-1-225 (1), C.R.S.
e
Pursuant to Section 39-28.8-203 (1)(a)(V), C.R.S., this amount is included in the general a ppropriation bill for informational purposes and shall not be deemed to be an appropriation
subject to the limitations of Section 24-75-201.1, C.R.S., or subject to the limitations on state fiscal year spending imposed by Section 20 of Article X of the State Constitution.
106,193,472
(3) DIVISION OF MOTOR VEHICLES
(A) Administration
Personal Services 3,679,920 647,247 2,980,887
a
51,786
b
(40.6 FTE)
Operating Expenses 558,433 63,731 491,312
a
3,390
b
DRIVES Maintenance and
Support 9,317,558 18,000 9,299,558
a
13,555,911
a
These amounts shall be from various sources of cash funds.
PAGE 6-SENATE BILL 25-107 APPROPRIATION FROM
ITEM &
SUBTOTAL
TOTAL GENERAL
FUND
GENERAL
FUND
EXEMPT
CASH
FUNDS
REAPPROPRIATED
FUNDS
FEDERAL
FUNDS
$$$$$ $ $
b
These amounts shall be transferred from the Department of Corrections from the Offender ID Program in the Institutions Section .
(B) Driver Services
Personal Services 27,258,120 3,228,433 23,906,705
a
122,982
b
(426.9 FTE)
Operating Expenses 2,534,299 414,260 2,109,869
a
10,170
b
Drivers License Documents 8,143,739 3,498 8,140,241
c
Ignition Interlock Program 728,379 728,379
d
(6.9 FTE)
Indirect Cost Assessment 3,617,569 3,617,569
a
42,282,106
a
Of these amounts, an estimated $15,808,901shall be from the Colorado DRIVES Vehicle Services Account in the Highway Users Tax Fund created in Section 42-1-211 (2), C.R.S.,
$14,192 shall be from the First Time Dr unk Driving Offender Account in the Highway Users Tax Fund created in Section 42-2- 132 (4)(b)(II)(A), C.R.S. , and an estimated $13,811,050
shall be from various sources of cash funds.
b
These amounts shall be transferred from the Department of Corrections from the Offender ID Program in the Institutions Section.
c
This amount shall be from the Colorado DRIVES Vehicle Services Account in the Highway Users Tax Fund created in Section 42-1-2 11 (2), C.R.S.
d
This amount shall be from the First Time Drunk Driving Offender Account in the Highway Users Tax Fund created in Section 42-2- 132 (4)(b)(II)(A), C.R.S.
(C) Vehicle Services
Personal Services 3,482,267 711,899 2,770,368
a
(54.2 FTE)
Operating Expenses 394,712 28,587 366,125
a
License Plate Ordering 13,730,582 247,800 13,482,782
b
Motorist Insurance
Identification Database
Program 354,702 354,702
c
(1.0 FTE)
PAGE 7-SENATE BILL 25-107 APPROPRIATION FROM
ITEM &
SUBTOTAL
TOTAL GENERAL
FUND
GENERAL
FUND
EXEMPT
CASH
FUNDS
REAPPROPRIATED
FUNDS
FEDERAL
FUNDS
$$$$$ $ $
Emissions Program 1,283,266 1,283,266
d
(15.0 FTE)
Indirect Cost Assessment 546,204 546,204
a
19,791,733
a
Of these amounts, an estimated $2,088,965 shall be from the Colorado DRIVES Vehicle Services Account in the Highway Users Tax Fund created in Section 42-1-211 (2), C.R.S.,
C.R.S.,$1,392,580 shall be from the Department of Revenue Subaccount in the AIR Account, a subaccount in the Highway Users Tax Fund created in Section 42-3-304 (18)(c), C.R.S.
and $201,152 shall be from the Electronic Transactions Fund created in Section 42-1-234(4)(a).
b
This amount shall be from the License Plate Cash Fund created in Section 42-3-301 (1)(b), C.R.S.
c
This amount shall be from the Colorado DRIVES Vehicle Services Account in the Highway Users Tax Fund created in Section 42-1-2 11 (2), C.R.S.
d
This amount shall be from the Department of Revenue Subaccount in the AIR Account, a subaccount in the Highway Users Tax Fund created in Section 42-3-304 (18)(c), C.R.S.
(D) County Support Services
Operating Expenses 2,356,535 2,356,535
a
County Office Asset
Maintenance 511,430 511,430
a
County Office
Improvements 36,000 36,000
a
2,903,965
a
These amounts shall be from the Colorado DRIVES Vehicle Services Account in the Highway Users Tax Fund created in Section 42-1 -211 (2), C.R.S.
78,533,715
(4) SPECIALIZED BUSINESS GROUP
(A) Administration
Personal Services 1,176,030 8,427 837,974
a
329,629
b
(11.0 FTE)
PAGE 8-SENATE BILL 25-107 APPROPRIATION FROM
ITEM &
SUBTOTAL
TOTAL GENERAL
FUND
GENERAL
FUND
EXEMPT
CASH
FUNDS
REAPPROPRIATED
FUNDS
FEDERAL
FUNDS
$$$$$ $ $
Operating Expenses 13,934 111 8,885
a
4,938
b
1,189,964
a
These amounts shall be from various sources of cash funds.
b
These amounts shall be from the Limited Gaming Fund created in Section 44-30-701 (1), C.R.S., and shall be transferred from th e Limited Gaming Division in this department.
(B) Limited Gaming Division
Personal Services 9,604,145 9,604,145(I)
a
(106.0 FTE)
Operating Expenses 1,129,997 1,129,997(I)
a
Payments to Other State
Agencies 4,066,253 4,066,253(I)
b
Distribution to Gaming
Cities and Counties 26,035,153 26,035,153(I)
b
Responsible Gaming Grant
Program 3,200,000 3,200,000
c
Indirect Cost Assessment 944,512 944,512(I)
b
44,980,060
a
Of these amounts, $8,978,954 shall be from the Limited Gaming Fund created in Section 44-30-701 (1), C.R.S., and is included f or informational purposes pursuant to Section 9 (5)(b)(I)
of Article XVIII of the State Constitution and Section 44-30-701 (1 )(b)(I), C.R.S., that specify that the State Treasurer is au thorized to pay all ongoing expenses of the Limited Gaming
Commission related to the administration of Limited Gaming, and that such payments shall not be conditioned on any appropriatio n by the General Assembly, and $1,755,188 shall
be from the Sports Betting Fund created in Section 44-30-1509 (1)(a), C.R.S., which is continuously appropriated pursuant to Se ction 44-30-1509 (1)(b), C.R.S., and is included for
informational purposes only.
b
These amounts shall be from the Limited Gaming Fund created in Section 44-30-701 (1), C.R.S., and are included for information al purposes pursuant to Section 9 (5)(b)(I) of Article
XVIII of the State Constitution and Section 44-30-701 (1)(b)(I), C.R.S ., that specify that the State Treasurer is authorized to pay all ongoing expenses of the Limited Gaming Commission
related to the administration of Limited Gaming, and that such payments shall not be conditioned on any appropriation by the Ge neral Assembly.
c
These amounts shall be from the Responsible Gaming Grant Program Cash Fund created in Section 44-30-1702 (8)(a), C.R.S.
PAGE 9-SENATE BILL 25-107 APPROPRIATION FROM
ITEM &
SUBTOTAL
TOTAL GENERAL
FUND
GENERAL
FUND
EXEMPT
CASH
FUNDS
REAPPROPRIATED
FUNDS
FEDERAL
FUNDS
$$$$$ $ $
(C) Liquor and Tobacco Enforcement Division
Personal Services 5,286,470 199,790 5,086,680
a
(65.4 FTE)
Operating Expenses 539,856 6,965 532,891
a
Indirect Cost Assessment 506,368 506,368
a
6,332,694
a
Of these amounts, $5,775,939 shall be from the Liquor Enforcement Division and State Licensing Authority Cash Fund created in Section 44-6-101, C.R.S., and $350,000 shall be
from the Tobacco Education Programs Fund created in Section 24-22-117 (2)(c)(I), C.R.S., which consists of revenues from additi onal state cigarette and tobacco taxes imposed pursuant
to Section 21 of Article X of the State Constitution and thus is not subject to the limitation on state fiscal year spending im posed by Article X, Section 20 of the State Constitution and
pursuant to Section 21 (4) of Article X of the State Constitution.
(D) Division of Racing Events
Personal Services 1,452,119 1,452,119
a
(11.7 FTE)
Operating Expenses 505,026 505,026
a
Purses and Breeders Awards 1,400,000 1,400,000
b
Indirect Cost Assessment 84,897 84,897
a
3,442,042
a
These amounts shall be from the Racing Cash Fund created in Section 44-32-205 (1), C.R.S.
b
This amount shall be from racing tax revenues deposited into the Horse Breeders' and Owners' Awards and Supplemental Purse Fun d created in Section 44-32-705 (1), C.R.S.
(E) Auto Industry Division
Personal Services 2,905,640 2,905,640
a
(32.3 FTE)
Operating Expenses 325,446 325,446
a
Indirect Cost Assessment 287,347 287,347
a
3,518,433
PAGE 10-SENATE BILL 25-107 APPROPRIATION FROM
ITEM &
SUBTOTAL
TOTAL GENERAL
FUND
GENERAL
FUND
EXEMPT
CASH
FUNDS
REAPPROPRIATED
FUNDS
FEDERAL
FUNDS
$$$$$ $ $
a
These amounts shall be from the Auto Dealers License Fund created in Section 44-20-133 (1), C.R.S.
(F) Marijuana Enforcement
Marijuana Enforcement 16,604,617 16,604,617
a
(158.6 FTE)
Natural Medicine 1,408,955 1,408,955
(15.5 FTE)
Indirect Cost Assessment 1,538,861 1,538,861
a
19,552,433
a
Of these amounts, $14,643,478 shall be from the Marijuana Cash Fund created in Section 44-10-801 (1)(a), C.R.S. and $3,500,000 shall be from the Marijuana Tax Cash Fund created
in Section 39-28.8-501 (1), C.R.S.
79,015,626
(5) STATE LOTTERY DIVISION
Personal Services 9,726,496 9,726,496
a
(102.1 FTE)
Operating Expenses 1,540,533 1,540,533
a
Payments to Other State
Agencies 239,410 239,410
a
Marketing and
Communications 14,900,000 14,900,000
a
Multi-State Lottery Fees 177,433 177,433
a
Vendor Fees 37,549,578 37,549,578
a
Retailer Compensation 85,000,000 85,000,000
a
Indirect Cost Assessment 890,727 890,727
a
150,024,177
PAGE 11-SENATE BILL 25-107 APPROPRIATION FROM
ITEM &
SUBTOTAL
TOTAL GENERAL
FUND
GENERAL
FUND
EXEMPT
CASH
FUNDS
REAPPROPRIATED
FUNDS
FEDERAL
FUNDS
$$$$$ $ $
a
These amounts shall be from the Lottery Fund created in Section 44-40-111 (1), C.R.S.
TOTALS PART XX
(REVENUE)$525,369,300
$156,468,782
a
$358,439,946
b
$9,608,440 $852,132
c
$524,783,777 $357,854,423
b
a
Of this amount, $42,306,089 contains an (I) notation and is included as information for the purpose of complying with the limi tation on state fiscal year spending imposed by Section
20 of Article X of the State Constitution. These amounts are continuously appropriated by a permanent statute, and shall not be deemed to be an appropriation subject to the limitations
of Section 24-75-201.1, C.R.S.
b
Of this amount, $41,780,060 contains an (I) notation.
c
This amount contains an (I) notation.
PAGE 12-SENATE BILL 25-107 SECTION 2. Appropriation to the department of revenue for
the fiscal year beginning July 1, 2023. In Session Laws of Colorado
2023, section 2 of chapter 365, (HB 23-1017), add (2) as follows:
Section 2. Appropriation.
(2) O
F THE MONEY APPROPRIATED IN SECTION (1)(c) NOT
EXPENDED PRIOR TO
JULY 1, 2023, $1,600,000 REMAINS AVAILABLE FOR
EXPENDITURE UNTIL THE CLOSE OF THE
2024-25 STATE FISCAL YEAR FOR
THE SAME PURPOSE
.
PAGE 13-SENATE BILL 25-107 SECTION 3. Safety clause. The general assembly finds,
determines, and declares that this act is necessary for the immediate
preservation of the public peace, health, or safety or for appropriations for
the support and maintenance of the departments of the state and state
institutions.
____________________________ ____________________________
James Rashad Coleman, Sr.
Julie McCluskie
PRESIDENT OF SPEAKER OF THE HOUSE
THE SENATE OF REPRESENTATIVES
____________________________ ____________________________
Esther van Mourik Vanessa Reilly
SECRETARY OF CHIEF CLERK OF THE HOUSE
THE SENATE OF REPRESENTATIVES
APPROVED________________________________________
(Date and Time)
_________________________________________
Jared S. Polis
GOVERNOR OF THE STATE OF COLORADO
PAGE 14-SENATE BILL 25-107