Current law requires the general assembly to appropriate $650,000 from the general fund to the department of local affairs (department) on July 1, 2026, and $1 million from the general fund to the department on July 1, 2027, to reduce participating employer contributions to a multiple employer health trust for volunteer firefighters and part-time firefighters. The act repeals the appropriation otherwise required on July 1, 2026. Current law requires the general assembly to appropriate money from the general fund to the division of criminal justice in the department of public safety for the purpose of reimbursing a multiple employer health trust for the direct costs of providing cardiac and other health screenings for peace officers as follows:$350,000 for the state fiscal year beginning July 1, 2026; $500,000 for the state fiscal year beginning July 1, 2027; $1 million for the state fiscal year beginning July 1, 2028; andOn each July 1 thereafter, sufficient funds.The act repeals the appropriation otherwise required on July 1, 2026. For the 2026-27 state fiscal year, the general fund appropriation and the reappropriated funds appropriation from the firefighter benefits cash fund to the department of local affairs for firefighter heart and circulatory malfunction benefits are each decreased by $150,000. For the 2026-27 state fiscal year, the general fund appropriation to the department of public safety for use by the division of criminal justice for first responder employer health benefit trusts is decreased by $100,000.(Note: This summary applies to this bill as enacted.)
The act requires a state agency, defined as any department, commission, council, board, bureau, committee, institution of higher education, agency, or other governmental unit of the executive, legislative, or judicial branch of state government that receives an appropriation or is otherwise included in the annual general appropriation act, to submit a base budget for the upcoming state fiscal year to the joint budget committee and the office of state planning and budgeting (office) on or before September 1 of each year, beginning in 2026. The act excludes specific independent agencies within the judicial department from this requirement. For these excluded agencies, the office of administrative services for independent agencies must submit a single, consolidated base budget on their behalf. A base budget is defined as the total amount appropriated in the annual general appropriation act and other legislation enacted in the prior state fiscal year plus:Out-year costs or savings from legislation adopted in prior years that were not included in the appropriations for the preceding state fiscal year; and Budget adjustments from prior years that were not included in the appropriations for the preceding state fiscal year.A state agency is required to submit its base budget using a format agreed upon by state agencies and the office, in coordination with joint budget committee staff. The act also requires the director of the office, in collaboration with the executive director of the department of personnel, to provide information related to the office's calculations for common policies, as annually submitted in the governor's November 1 budget request, to the departments, institutions, and agencies of the executive, judicial, and legislative branches of state government as soon as practicable prior to the submission of the November 1 budget request.(Note: This summary applies to this bill as enacted.)
Provides for the payment of expenses of the executive, legislative, and judicial departments of the state of Colorado, and of its agencies and institutions, for and during the fiscal year beginning July 1, 2026, except as otherwise noted.(Note: This summary applies to this bill as enacted.)
Beginning in state fiscal year 2027-28, the act requires the department of public safety (department) to submit a budget request for community corrections and to include in its budget request information regarding projected community corrections program needs, including certain data points and analysis related to residential and nonresidential bed capacity, the per diem reimbursement rate for each bed type, and other guideposts related to community corrections appropriations. The department must include information on the budget request in its yearly 'SMART Act' hearing.(Note: This summary applies to this bill as enacted.)
If an audit of a medicaid provider who provides nonemergency medical transportation services or pediatric behavioral therapy is initiated after July 1, 2026, for services provided from January 1, 2022, through December 31, 2023, the act authorizes the department of health care policy and financing (HCPF) to determine and recover overpayments to a provider using statistical sampling and extrapolation. If an audit identifies a statistically significant pattern of alleged overpayments to a provider, the act authorizes the state auditor to use the same statistical sampling and extrapolation methods to audit services provided by the provider from January 1, 2024, through December 31, 2025. If the audit identifies an alleged overpayment, HCPF is required to issue a notice of the alleged overpayment within 60 days after the alleged overpayment is identified. The notice of alleged overpayment must include the basis of the alleged overpayment, the rationale for the alleged overpayment, the methodology used to calculate the alleged overpayment, and information on how HCPF identified the alleged overpayment. If HCPF enters into a contract for the purpose of conducting an audit, the contract must not be a contingency-based contract based on a percentage of the amount of recovery collected from the provider. After HCPF completes an audit of a provider, the state auditor's office is required to conduct an examination to determine that proper statistical sampling and extrapolation methods were used by HCPF when determining whether overpayments were made to a provider. The state auditor shall annually present a report of the findings to the legislative audit committee and the joint budget committee. The act reduces the general fund appropriation to HCPF for medical and long-term care services for Medicaid-eligible individuals by $6,861,775 and increases the cash fund appropriation to HCPF for medical and long-term care services for Medicaid-eligible individuals by $13,723,550.(Note: This summary applies to this bill as enacted.)
The act repeals the requirement for the general assembly to appropriate money in the 2026-27 state fiscal year for the out-of-school time program grant program (grant program). The act reduces the appropriation for the 2026-27 state fiscal year to the department of education for use by the grant program by $1,750,000.(Note: This summary applies to this bill as enacted.)
The act eliminates the requirement that the general assembly annually appropriate money to the department of public health and environment for the comprehensive human sexuality education grant program.(Note: This summary applies to this bill as enacted.)
The act requires that the state treasurer make the following transfers of money on July 1, 2026:$131,514,555 from the general fund to the capital construction fund;$3,420,943 from the general fund to the information technology capital account in the capital construction fund;$500,000 from the general fund exempt account to the capital construction fund;$1,748,863 from the community impact cash fund to the information technology capital account in the capital construction fund;$587,318 from the motor carrier safety fund to the information technology capital account in the capital construction fund to be used for a records utilization upgrade for the Colorado state patrol; and$1,976,782 from the motorcycle operator safety training fund to the information technology capital account in the capital construction fund to be used for a records utilization upgrade for the Colorado state patrol.(Note: This summary applies to this bill as enacted.)
The act makes the following changes to the disaster emergency fund:Requires the office of state planning and budgeting (office) to include in its quarterly reports to the joint budget committee an identification of disasters that have been closed out and the amount of unencumbered money that the office has transferred back to its original source;Institutes a timeline for closing out a disaster based on the type of disaster, 3 years for a federally declared disaster or 8 years for a state-only disaster; andLimits the annual maximum unencumbered balance of the disaster emergency fund to $200,000,000 and directs the office to transfer money in excess of that amount to the general fund after August 12, 2026, and on June 30 each year thereafter.(Note: This summary applies to this bill as enacted.)
The act requires each covered social media platform (covered platform) to impose a fee on each add-on transaction that occurs on the covered platform. The act creates the youth mental health services access enterprise in the behavioral health administration (BHA) to use the fee revenue to operate and fund programs that provide youth mental health services. The youth mental health services access enterprise constitutes an enterprise for purposes of section 20 of article X of the state constitution. The act defines a 'covered platform' as a sole proprietorship, a partnership, a limited liability company, a corporation, an association, or another legal entity, or an affiliate thereof, that:Conducts business in this state;Generates revenue directly from add-on transactions conducted in an online gaming service, product, or feature;Generates a majority of its annual revenue from online gaming services, products, or features;Publishes one or more online gaming services, products, or features that are reasonably likely to be accessed by a youth;Collects users' personal data or has users' personal data collected on its behalf; andDetermines the purposes and means of the processing of users' personal data. The act defines an 'add-on transaction' as a transaction through which a player or participant in a video game accessed via an online gaming service, product, or feature acquires:An item or ability that provides the player or participant an advantage over other players or participants of the video game; orA feature that alters or enhances the video game as accessed by the online gaming service, product, or feature. The act creates the youth mental health services access enterprise fund, consisting of money credited to the fund as fee revenue, any money received from the issuance of revenue bonds, and any other money that the general assembly may appropriate or transfer to the youth mental health services access enterprise fund. Money in the youth mental health services access enterprise fund is continuously appropriated to the youth mental health services access enterprise. After deducting its administrative expenses, the youth mental health services access enterprise is required to allocate the remaining fee revenue credited to the fund as follows:40% to operate and fund the youth mental health peer navigator grant program, which program is created in the act;35% to operate and fund the crisis resolution team program, which program is created in the act; and25%, beginning January 1, 2028, to operate the existing youth mental health services program. The initial amount of the fee is 5% of the amount of the add-on transaction. On and after October 1, 2027, the youth mental health services access enterprise may adjust the amount of the fee. The act creates the youth mental health peer navigator grant program to award grants to entities that recruit and train young adults to provide prevention services, peer support, and system navigation to youth in schools or community-based settings. The act creates the crisis resolution team program to provide community-based de-escalation and stabilization services to youth who are experiencing high-acuity behavioral health crises and to their caregivers. Under current law, the BHA operates the youth mental health services program to facilitate access to mental health services, including substance use disorder services, for youth in response to mental health needs identified in an initial mental health screening through the program's web-based portal. The youth mental health services program reimburses providers for up to 3 mental health sessions with a youth. The act directs the youth mental health services access enterprise, rather than the BHA, to operate and fund the youth mental health services program beginning January 1, 2028. The act also allows the youth mental health services access enterprise to reimburse a provider for up to 6 mental health sessions with a youth. The act creates the youth programming and protections enterprise to:Award grants through the existing out-of-school time program grant program; andSupport the department of education's enforcement of educational rights on behalf of children. The youth programming and protections enterprise constitutes an enterprise for purposes of section 20 of article X of the state constitution. The act creates the youth programming and protections enterprise fund. In each state fiscal year, after the state treasurer has credited $8 million to the youth mental health services access enterprise fund, the state treasurer must credit any other money received as fees to the youth programming and protections enterprise fund. Under current law, the department of education administers the out-of-school time program grant program and the state board of education awards grants from the program, subject to available appropriations. The act directs the department of education to consult with the youth programming and protections enterprise in administering the out-of-school time program grant program, and the act directs the youth programming and protections enterprise to award grants from the program in consultation with the state board of education. The act also requires the out-of-school time program grant program to provide programming and services that support the mental health and well-being of children and youth. The act requires a covered platform to ensure that the purchase price for an online gaming service, product, or feature that is reasonably likely to be accessed by a minor to be listed in United States dollars at the point of sale. For the 2026-27 state fiscal year, the act appropriates:$294,984 to the department of revenue from the general fund;$26,500 to the department of law from reappropriated funds;$145,750 to the department of law from the youth mental services access enterprise fund created in the act; and$79,500 to the department of law from the youth programming and protections enterprise fund created in the act.(Note: This summary applies to this bill as enacted.)
