Budget & Taxes (State Budget)

The 2025 general appropriations act is amended to balance and make adjustments to the total amount appropriated to the offices of the governor, lieutenant governor, and state planning and budgeting. The general fund, cash funds, and federal funds portions of the appropriation are increased and the reappropriated funds portion is decreased.(Note: This summary applies to this bill as enacted.)

Compared to what was anticipated when appropriations were established in the 2025 regular legislative session for the 2025-26 budget year, the general assembly finds that for the 2025-26 budget year the actual funded pupil count and the at-risk pupil count are lower than anticipated; the local share of total program funding is higher than anticipated; and therefore, the general assembly intends to decrease the state share of districts' total program funding by $103,472,508 for the 2025-26 budget year.     Under current law, there are 2 total program formulas to finance public schools, commonly referred to as the old formula and the new formula. For the 2025-26 budget year, a district's total program is the greater of:The district's total program amount for the 2024-25 budget year; orThe amount calculated for the 2025-26 budget year under the old formula plus an amount equal to 15% of the difference between the amounts calculated between the old formula and the new formula.     The act clarifies that for the 2025-26 budget year, if the calculation under the new formula is less than the calculation under the old formula, then that district's total program for the 2025-26 budget year is the greater of:The district's total program amount for the 2024-25 budget year; orThe amount calculated for the 2025-26 budget year under the old formula.     The act reduces appropriations to the department of education for the 2025-26 budget year by $103,472,508.(Note: This summary applies to this bill as enacted.)

The 2025 general appropriations act is amended to balance and make adjustments to the total amount appropriated to the department of state. The cash funds portion of the appropriation is increased.(Note: This summary applies to this bill as enacted.)

The 2025 general appropriations act is amended to balance and make adjustments to the total amount appropriated to the department of education. The general fund portion of the appropriation is decreased, and the cash funds, reappropriated funds, and federal funds portions are increased.     Amends House Bill 25-1278, concerning modifications to the statewide education accountability system, to further appropriate the amount appropriated to the department to implement the act to the 2026-27 fiscal year.     Amends Senate Bill 25-214, concerning reimbursements for eligible meals provided through the healthy school meals for all program, to transfer the appropriation for the healthy school meals for all program from the cash funds to a fund created in the healthy school meals for all program statute. The amount for school meal reimbursements is increased.(Note: This summary applies to this bill as enacted.)

The 2025 general appropriations act is amended to balance and make adjustments to the total amount appropriated to the judicial department. The general fund, cash funds, and reappropriated funds portions of the appropriation are increased.     The 2024 general appropriations act is amended to balance and make adjustments to the total amount appropriated to the judicial department.(Note: This summary applies to this bill as enacted.)

The 2025 general appropriations act is amended to balance and make adjustments to the total amount appropriated to the department of public health and environment. The general fund portion of the appropriation is decreased and the cash funds, reappropriated funds, and federal funds portions are increased.(Note: This summary applies to this bill as enacted.)

The 2025 general appropriations act is amended to balance and make adjustments to the total amount appropriated to the department of agriculture. The general fund portion of the appropriation is decreased and the cash funds and federal funds portions are increased.(Note: This summary applies to this bill as enacted.)

The act redirects a portion of certain vehicle registration fees to increase the amount of revenue that is directed to the Colorado DRIVES vehicle services account (DRIVES account) created in the highway users tax fund (HUTF). Beginning on July 1, 2026, the act redirects fees for special vehicle registrations for personalized license plates from the HUTF to the DRIVES account; except that, consistent with current law, $2 of each fee is remitted to the county general fund. Beginning on July 1, 2027, the act redirects $2 of each late vehicle registration fee from the HUTF to the DRIVES account and, consistent with current law, credits the remainder of the fees to the HUTF.(Note: This summary applies to this bill as enacted.)

The 2025 general appropriations act is amended to balance and make adjustments to the total amount appropriated to the department of personnel. The general fund, cash funds, and reappropriated funds portions of the appropriation are decreased.     The 2024 general appropriations act is amended to balance and make adjustments to the total amount appropriated to the department of personnel. The reappropriated funds portion of the appropriation is increased.(Note: This summary applies to this bill as enacted.)

The 2025 general appropriations act is amended to balance and make adjustments to the total amount appropriated to the department of healthcare policy and financing. The federal funds portion of the appropriation is increased.     A new appropriation to the department for overexpenditures of line item appropriations in the 2024 long bill is made.     Amends Senate Bill 25-290, concerning the creation of the provider stabilization fund to make provider stabilization payments to eligible safety net providers that serve low-income, uninsured populations in the state, to increase the amount appropriated to the department from the provider stabilization fund for provider stabilization payments related to other medical services.(Note: This summary applies to this bill as enacted.)