SB 25-194
Fiscal Note
Legislative Council Staff
Nonpartisan Services for Colorado’s Legislature
SB 25-194: SUNSET DENTAL PRACTICE ACT
Prime Sponsors:
Sen. Michaelson Jenet; Mullica
Rep. Duran
Published for: Senate Health & Human Services
Drafting number: LLS 25-0401
Fiscal Analyst:
Clayton Mayfield, 303-866-5851
clayton.mayfield@coleg.gov
Version: Initial Fiscal Note
Date: March 24, 2025
Fiscal note status: The fiscal note reflects the introduced bill.
Summary Information
Overview. The bill continues the regulation of dental professions, which is scheduled to repeal on
September 1, 2025. The program is continued through September 1, 2034.
Sunset bill. The bill has impacts in the following areas through FY 2034-35 from both continuing an
existing program scheduled to repeal and making changes to that program:
State Revenue
State Expenditures
TABOR Refunds
Local Government
Appropriations. For FY 2025-26, the bill requires an appropriation of $471,813 to the Department of
Regulatory Agencies.
Table 1
State Fiscal Impacts
Type of Impact
1
Budget Year
FY 2025-26
Out Year
FY 2026-27
Out Year
FY 2027-28
State Revenue $280,490 $202,584 $3,080,490
State Expenditures $474,044 $1,010,000 $1,010,000
Transferred Funds $0 $0 $0
Change in TABOR Refunds $280,490 $202,584 $3,080,490
Change in State FTE 0.4 FTE 2.9 FTE 2.9 FTE
1
These impacts include both those from continuing a program scheduled to repeal, as well as from
changes to the program under the bill. Additional detail on fund sources, as well as the new and
continuing impacts, are shown in the tables below. Page 2
March 24, 2025 SB 25-194
Table 1A
State Revenue
Fund Source
Budget Year
FY 2025-26
Out Year
FY 2026-27
Out Year
FY 2027-28
Cash Funds – Continuation
1
$0 $184,167 $2,800,000
Cash Funds – New $280,490 $18,417 $280,490
Total Revenue $280,490 $202,584 $3,080,490
1
Continuing revenue is based on the current two-year renewal cycle for dental professionals. If the
program is continued, then the next scheduled license renewal will occur in February of FY 2027-28.
Table 1B
State Expenditures
Fund Source
Budget Year
FY 2025-26
Out Year
FY 2026-27
Out Year
FY 2027-28
Cash Funds – Continuation $0 $950,000 $950,000
Cash Funds – New $471,813 $60,000 $60,000
Centrally Appropriated $2,231 $0 $0
FTE – Continuation 0.0 FTE 2.9 FTE 2.9 FTE
FTE – New 0.4 FTE 0.0 FTE 0.0 FTE
Total Expenditures $474,044 $1,010,000 $1,010,000
Total FTE 0.4 FTE 2.9 FTE 2.9 FTE
Summary of Legislation
The bill continues the regulation of dental professions under the Dental Practice Act by the
Department of Regulatory Agencies (DORA) for nine years, extending the program’s repeal date
from September 1, 2025, to September 1, 2034.
Among other changes to professional regulations, the bill requires applicants for dental, dental
hygienist, and dental therapy licensure to pass a jurisprudence exam that tests an applicant’s
knowledge of the Dental Practice Act. Additionally, the bill requires the Department of Law to
provide legal counsel and advice to consultants that serve the board within DORA that regulates
dental professions.
Page 3
March 24, 2025 SB 25-194
Continuing Program Impacts
DORA is expected to have ongoing revenue of about $185,000 in FY 2026-27 and $2.8 million in
FY 2027-28, and continuing in future years based on a two-year renewal cycle for dental
professionals. Ongoing expenditures are estimated to be about $950,000 and 2.9 FTE starting in
FY 2026-27 to administer the regulation of dental professions. If this bill is enacted, current
revenue and expenditures will continue for the program starting in FY 2026-27. This continuing
revenue is subject to the state TABOR limits.
If this bill is not enacted, the program will end one year after its repeal date on
September 1, 2026, following a wind-down period. If allowed to repeal, state revenue and
expenditures will decrease starting in FY 2026-27 by the continuation amounts shown in
Tables 1A and 1B. The changes to the program that drive additional revenue and costs are
discussed in the State Revenue and State Expenditures sections below.
State Revenue
Starting in FY 2025-26, the bill increases state revenue by about $300,000 over the two-year
licensure period ($280,000 in renewal years and $18,000 in non-renewal years) to the Division of
Professions and Occupations Cash Fund in DORA. Revenue is from an increase in license fees for
dental professionals to cover costs discussed in the State Expenditures section that result from
changes made by the bill. Costs are estimated to increase by 10 percent over current levels,
resulting in a corresponding increase in license fees.
Fee Impact on Dental Professionals
Colorado law requires legislative service agency review of measures which create or increase any
fee collected by a state agency. These fee amounts are estimates only, actual fees will be set
administratively by DORA based on cash fund balance, program costs, and the number of dental
professional licenses subject to the fee. The table below identifies the fee impact of this bill.
Dental licenses expire on the last day of February in even-numbered years, with the next renewal
period occurring in FY 2025-26. This is estimated to generate about $280,000 in additional state
revenue for FY 2025-26. This state revenue impact will thereafter recur in fiscal years that end in
an even number.
For FY 2026-27, and future non-renewal years, the bill will generate about $18,000 in additional
state revenue. This results from an increase in fees charged to original dental licenses issued in
these years. Page 4
March 24, 2025 SB 25-194
Table 2A
Fee Impact on Dental Professionals in Renewal Years
Even-Numbered Fiscal Years Starting FY 2025-26
Type of Fee Estimated Fee Increase Number Affected Total Fee Impact
Original – Dentist $43.00 336 $14,448
Original – Hygienist $19.10 207 $3,954
Original – Therapist $15.00 1 $15
Original – Academic Dentist $38.80 0 $0
Renewal – Dentist $39.60 5,462 $216,295
Renewal – Hygienist $9.00 5,067 $45,603
Renewal – Therapist $8.90 10 $89
Renewal – Academic Dentist $28.80 3 $86
Total Fee Revenue – FY 2025-26 $280,490
Table 2B
Fee Impact on Dental Professionals in Non-Renewal Years
Odd-Numbered Fiscal Years Starting FY 2026-27
Type of Fee Estimated Fee Increase Number Affected Total Fee Impact
Original – Dentist $43.00 336 $14,448
Original – Hygienist $19.10 207 $3,954
Original – Therapist $15.00 1 $15
Original – Academic Dentist $38.80 0 $0
Renewal – Dentist $39.60 0 $0
Renewal – Hygienist $9.00 0 $0
Renewal – Therapist $8.90 0 $0
Renewal – Academic Dentist $28.80 0 $0
Total Fee Revenue – FY 2026-27 $18,417
Page 5
March 24, 2025 SB 25-194
State Expenditures
The bill increases state expenditures in the Department of Regulatory Agencies by about
$470,000 in FY 2025-26 and $60,000 in FY 2026-27 and future years. These costs, paid from the
Division of Professions and Occupations Cash Fund, are summarized in Table 3 and discussed
below.
Table 3
State Expenditures
Department of Regulatory Agencies
Cost Component
Budget Year
FY 2025-26
Out Year
FY 2026-27
Out Year
FY 2027-28
Personal Services $10,630 $0 $0
Exams $401,000 $60,000 $60,000
Legal Services $60,183 $0 $0
Centrally Appropriated Costs $2,231 $0 $0
FTE – Personal Services 0.1 FTE 0.0 FTE 0.0 FTE
FTE – Legal Services 0.3 FTE 0.0 FTE 0.0 FTE
Total Costs $474,044 $60,000 $60,000
Total FTE 0.4 FTE 0.0 FTE 0.0 FTE
Staff
DORA requires 0.1 FTE in FY 2025-26 only to establish contracts for the exams required by the
bill. This includes contracts to develop the exams, and a contract to proctor, grade, and report
the results of exams to the state. This FTE is prorated for a September 1, 2025, start date.
Exams
DORA will have costs to develop and implement an exam testing knowledge of the Dental
Practice Act. One exam each is required for dentists, hygienists, and therapists. Each exam will be
developed in FY 2025-26 through a vendor at cost of $122,000 ($366,000 total). DORA will also
have $35,000 in one-time costs for FY 2025-26 to ensure exam results can be received
electronically through its existing exam administration system.
Starting in FY 2026-27, DORA will have costs of $20,000 per exam ($60,000 total) for an annual
evaluation of the exams to ensure they remain valid. Additionally, exams will need to be fully
reevaluated and developed every five to seven years after initial development, with a cost similar
to exam costs for FY 2025-26. Page 6
March 24, 2025 SB 25-194
Legal Services
DORA requires 450 hours of legal services for FY 2025-26 for rulemaking, processing complaints
of unprofessional conduct as modified by the bill, and legal counsel to board consultants,
among other provisions that generate a need for legal services. The fiscal note does not
estimate hours required in future years, which will depend on actual program operations and
legal services needed. Legal services are provided by the Department of Law at a rate of $133.74
per hour.
Centrally Appropriated Costs
Pursuant to a Joint Budget Committee policy, certain costs associated with this bill are
addressed through the annual budget process and centrally appropriated in the Long Bill or
supplemental appropriations bills, rather than in this bill. These costs, which may include
employee insurance, supplemental employee retirement payments, leased space, and indirect
cost assessments, are shown in the expenditure table above.
TABOR Refunds
The bill is expected to increase the amount of state revenue required to be refunded to
taxpayers by the amounts shown in the State Revenue section above. This estimate assumes the
March 2025 LCS revenue forecast. A forecast of state revenue subject to TABOR is not available
beyond FY 2026-27. Because TABOR refunds are paid from the General Fund, increased cash
fund revenue will reduce the amount of General Fund available to spend or save.
Effective Date
The bill takes effect 90 days following adjournment of the General Assembly sine die, assuming
no referendum petition is filed.
State Appropriations
For FY 2025-26, the bill requires an appropriation of $471,813 from the Division of Professions
and Occupations Cash Fund to the Department of Regulatory Agencies, and 0.1 FTE. Of this
amount, $60,183 is reappropriated to the Department of Law, with an additional 0.3 FTE.
State and Local Government Contacts
Corrections
Higher Education
Human Services
Law
Regulatory Agencies
The revenue and expenditure impacts in this fiscal note represent changes from current law under the bill for each
fiscal year. For additional information about fiscal notes, please visit the General Assembly website.