The bill requires the department of public health and environment and the department of health care policy and financing (health departments) to jointly issue advisory guidance to health-care providers and health-care facilities prohibited from receiving federal medicaid financing pursuant to the federal budget bill, H.R. 1 of the 119th Congress (2025-2026), on how to prioritize the continuity of care for disproportionately impacted communities, with an emphasis on rural areas, communities of color, and low-income populations. The advisory guidance must include strategies, within the provider's scope of practice, for maintaining access to immunizations, cancer screenings, and family planning services for these communities.(Note: This summary applies to this bill as introduced.)
The health insurance affordability enterprise (enterprise) is required to allocate a portion of the enterprise's revenue for subsidies to state-subsidized individual health coverage plans purchased by qualified individuals. The bill narrows the current definition of "qualified individual" by excluding individuals who do not have lawful immigration status in the United States and individuals who are ineligible for certain federal health benefits.(Note: This summary applies to this bill as introduced.)
The bill prohibits the department of health care policy and financing (HCPF) from reimbursing a:Health-care provider who, or entity or facility that, performs, assists in the performance of, or refers a person to abortion or gender-affirming health-care services; orA health-care provider, entity, or facility for providing medical services to a person who does not satisfy citizenship or residency requirements.The bill makes related conforming amendments.Under current law, HCPF administers the reproductive health-care program, the state medical assistance program, and the state children's basic health plan (collectively, "the programs") to certain individuals who are ineligible for the programs due to their immigration status. The bill repeals the programs and makes related conforming amendments.(Note: This summary applies to this bill as introduced.)
The concurrent resolution refers to the voters of the state at the 2026 general election a constitutional amendment to require voter approval in advance for any change to state law that would reduce the vendor fee allowed to retailers that collect state sales tax.(Note: This summary applies to this concurrent resolution as introduced.)
The bill repeals the authority granted to the office of the governor by House Bill 25-1321 to expend money in the "Infrastructure Investment and Jobs Act" cash fund (cash fund) to support the state in defending against adverse federal action, which includes specific authority to:Accept gifts, grants, and donations for that purpose;Hire and employ personnel or retain contractors for purposes related to federal government actions that impact federal disbursements, grants, contracts, or money received by or transferred to the state;Reimburse the department of law for costs associated with special assistant attorneys general contracted with for the purposes of:Providing legal services to state officers or employees related to legal actions initiated, pursued, or threatened by the federal government; orProviding legal services for the criminal defense of state officers or employees in legal actions arising out of official acts or decisions; orMake other expenditures consistent with the purpose of supporting the state in defending against adverse federal action, as determined by the governor, including expenditures to preserve and protect state sovereignty or federal funding streams that benefit the state.The bill also eliminates the funding and spending authority provided to support the state in defending against adverse federal action by requiring the state treasurer to transfer $4 million from the cash fund to the general fund and repealing a state fiscal year 2025-26 appropriation, with rollover authority through state fiscal year 2026-27, of $4 million from the cash fund to the office of the governor.(Note: This summary applies to this bill as introduced.)
Section 3 of the bill creates a mechanism for temporarily suspending or prorating all income tax credits, excluding the Colorado affordable housing tax credit and the earned income tax credits (income tax credits), based on estimates of the state's revenue. Beginning with the December 2025 quarterly revenue forecast, each quarterly revenue forecast in June, September, or December, and any interim revenue estimate given between quarterly forecasts, must include 2 estimates of the amount of excess state revenues in relation to the income tax credits available. Excess state revenues, for purposes of these estimates, means the total amount of revenue collected by the state during the state fiscal year in excess of the limitation on state fiscal year spending imposed by the Taxpayer's Bill of Rights that voters statewide have not authorized the state to retain and spend, less: The reimbursement to local governments to offset the reduction in property taxes resulting from property tax exemptions for qualifying seniors, veterans with disabilities, and spouses of veterans who died in the line of duty or as a result of a service-related injury or disease; the reimbursement to local governments to offset the reduction in property taxes resulting from the reduced valuation for assessment of qualified-senior primary residences; and any temporary income tax rate reduction in effect. These estimates are:An estimate of the amount of excess state revenues in the state fiscal year during which the income tax year begins, assuming all income tax credits are available in the following income tax year; andAn estimate of the amount of excess state revenues in the state fiscal year during which the income tax year begins, assuming no income tax credits are available in the following income tax year.The availability of income tax credits for the applicable income tax year is determined by which of these estimates results in the least amount of excess revenue. If the most recent quarterly June, September, or December revenue forecast, or the most recent interim revenue estimate, shows that:The estimate without income tax credits results in the least amount of excess revenue, then no income tax credits are available for the applicable income tax year; orThe estimate with income tax credits results in the least amount of excess revenue, then all income tax credits are available for the applicable income tax year and are prorated so that the maximum total amount of each income tax credit claimed by all taxpayers claiming that credit does not exceed the amount equal to the estimated excess state revenues divided by the total number of income tax credits available during the applicable income tax year.The bill also makes the family affordability tax credit nonrefundable beginning in income tax year 2025 ( section 2 ).Lastly, the bill alters the following refundable income tax credits:The credit for the sale of new, electric-powered lawn equipment for income tax years commencing on or after January 1, 2024, but before January 1, 2027. Under existing law, this credit is allowed to qualified retailers who sell new, electric-powered lawn equipment and offer a discount on the purchase price ( section 4 );The credit for the installation of heat pump technology or a thermal energy network for income tax years commencing on or after January 1, 2024, but before January 1, 2033. Under existing law, this credit is allowed to eligible taxpayers who meet certain industry criteria and install heat pump technology or a thermal energy network, if the eligible taxpayer provides a discount from the amount charged for installation ( section 5 ); andThe credit for the sale of new qualified electric bicycles for income tax years commencing on or after January 1, 2024, but before January 1, 2033. Under existing law, this credit is allowed to qualified retailers who sell a qualified electric bicycle and offer a discount on the bicycle purchase price ( section 6 ).The bill modifies the 3 income tax credits so that income tax year 2025 is the last tax year that each credit can be claimed as it currently exists and allows the department of revenue (department) to sell the income tax credits in state fiscal year 2025-26 to taxpayers who meet the existing eligibility requirements (qualified taxpayers). In state fiscal year 2025-26, the department is authorized to issue up to $40 million in income tax credit certificates to qualified taxpayers, subject to procedures established by the department. The proceeds of these sales are credited to the general fund. A qualified taxpayer may claim the full amount of tax credit against its income tax liability in income tax year 2030; except that the amount of the credit claimed cannot exceed the taxpayer's income tax liability for a given year. The unused amount of the credit carries forward and may be claimed in subsequent years; except that a credit cannot be carried over to any taxable year that begins after December 31, 2050.(Note: This summary applies to this bill as introduced.)
The bill authorizes certain health-care providers to provide specific, low-level preventive health-care services that are within their existing scope of practice and training.(Note: This summary applies to this bill as introduced.)
Current law requires that money deposited in the health insurance affordability cash fund (fund) is allocated as specifically outlined in statute for 2021 and each year thereafter. The bill requires the health insurance affordability board to reevaluate the allocation of money deposited in the fund on and after July 1, 2026, to:Prioritize the facilitation of reducing health coverage plan premium increases and avoiding the loss of health coverage plans for individuals in the individual market and individuals who are unable to purchase health coverage plans through the exchange; andEvaluate the costs of the state-subsidized individual health coverage plans purchased by qualified individuals and prioritize the reduction of the health coverage plan premiums for documented residents.(Note: This summary applies to this bill as introduced.)
The bill adds additional criteria regarding who the governor may appoint as members of the health insurance affordability board, which is the board that oversees the Colorado health insurance affordability enterprise.(Note: This summary applies to this bill as introduced.)
The bill creates the "Prescription Drug Sourcing Transparency and Integrity Act" to prohibit a pharmacy benefit manager (PBM) or a health-care consultant from knowingly making or disseminating false or misleading statements or claims to an employer, health benefit plan sponsor, or policyholder about the legality or safety of a lawful alternative prescription drug sourcing program.Upon written request by a self-funded employer or health benefit plan sponsor, a PBM or health-care consultant is required to provide certain cost information for each prescription drug dispensed under the health benefit plan.A violation of either the prohibition or information-sharing provisions of the bill is an unfair method of competition and unfair or deceptive act or practice in the business of insurance (unfair act or practice). In addition to imposing the existing penalties for engaging in an unfair act or practice, the bill authorizes the commissioner of insurance to impose additional penalties for a violation of the prohibition or information-sharing provisions of the bill in an amount up to $5,000 for a fourth or subsequent violation (additional penalties). Additional penalties collected are credited to the health insurance affordability cash fund to facilitate a reduction in insurance premium increases and to help avoid health insurance coverage loss.The prohibition and information-sharing provisions of the bill do not restrict or limit the rights of a self-funded employer or health benefit plan sponsor to purchase prescription drugs through and contract for a lawful alternative prescription drug sourcing program. The bill also recognizes that a pharmacy stewardship program is an effective cost-containment tool and is authorized when implemented in compliance with federal law and with the bill.(Note: This summary applies to this bill as introduced.)
The concurrent resolution refers to the voters of the state at the 2026 general election a constitutional amendment to require voter approval in advance for any addition to the definition of federal taxable income for purposes of determining a taxpayer's state taxable income, regardless of whether the state would gain revenue, or the extent to which the state would gain revenue, due to the addition to the definition of federal taxable income. (Note: This summary applies to this concurrent resolution as introduced.)
Current law extends health insurance coverage to various people, including low-income pregnant and postpartum people and children in low-income families, whose immigration status would otherwise make them ineligible for coverage under state-federal programs or would limit the coverage's scope or duration. Other expansions make state-subsidized individual health insurance coverage available for certain people, regardless of immigration status. The bill modifies several provisions related to these coverage expansions by:Prohibiting the department of health care policy and financing (HCPF) from reimbursing a health-care provider, entity, or facility for providing medical services to a person who is not a lawful resident;Eliminating full health insurance coverage for pregnant and postpartum people who would be eligible for medicaid or the children's basic health plan if not for their immigration status;Eliminating full health insurance coverage for children who would be eligible for medicaid or the children's basic health plan if not for their immigration status;Repealing the state reproductive health-care program, the medical assistance program, and the state children's basic health plan (state-funded programs) that were established to provide expanded coverage;Halting outreach to and enrollment of eligible groups into new coverage options;Removing HCPF's potential to spend in excess of an authorized amount for the state-funded programs; andExcluding immigrants who are not lawfully residing in the state from state-subsidized individual health insurance coverage available through the health insurance affordability enterprise.(Note: This summary applies to this bill as introduced.)
