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HB26-1271 • 2026

Alcohol Impact & Recovery Enterprises

The bill creates three enterprises (enterprises) in the behavioral health administration; the: Beer, cider, and apple wine impact and recovery enterprise; Spirits impact and recovery enterprise; and W

Crime Education Healthcare Labor Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Rep. J. Bacon, Rep. J. Jackson, Sen. J. Amabile, Sen. I. Jodeh
Last action
2026-03-17
Official status
House Committee on Health & Human Services Postpone Indefinitely
Effective date
Not listed

Plain English Breakdown

The official text defines the fee as legally distinct from a tax based on state court precedent.

Alcohol Impact and Recovery Enterprises Bill

This bill creates three new state groups to collect fees from alcohol manufacturers and wholesalers in Colorado to pay for services that help reduce harm caused by drinking.

What This Bill Does

  • Creates three separate enterprises inside the Behavioral Health Administration: one for beer, cider, and apple wine; one for spirits; and one for wine.
  • Requires licensees who are manufacturers or wholesalers distributing alcohol in Colorado to pay a fee.
  • Uses the collected fees to fund services described in the bill that mitigate harms caused by alcohol products.
  • Creates an Alcohol Impact and Recovery Enterprise Board to govern these three enterprises.
  • Orders the state auditor to audit the enterprises starting in the 2032-33 fiscal year and every fourth fiscal year after.

Who It Names or Affects

  • Manufacturers and wholesalers holding specific licenses who distribute alcohol in Colorado.
  • The Behavioral Health Administration within the Department of Human Services.
  • Members appointed to the new Alcohol Impact and Recovery Enterprise Board by the Governor.
  • People affected by services funded through these enterprises.

Terms To Know

Enterprise
A specific group created by law that collects fees from businesses to pay for related costs, which is legally defined as a fee and not a tax in this bill.
Alcohol Use Disorder
The repeated use of alcohol that causes significant health problems or makes it hard to meet major responsibilities at work, school, or home.
Manufacturer or Wholesale Alcohol Distributor
Any person holding a state license such as a manufacturer's license, wholesaler's liquor or beer license, brew pub license, distillery pub license, limited winery license, or vintner's restaurant license.

Limits and Unknowns

  • The bill text does not specify the exact dollar amount of the fee for each type of alcohol.
  • The specific list of services funded is described generally as those mitigating harms but detailed service lists are not provided in this excerpt.
  • This summary reflects the version introduced and may change if amendments are added later.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

L.001

HOU Health & Human Services

Passed [*]

Plain English: This amendment changes the bill to add a labor union representative for alcohol workers to the board, corrects a name from spirits to wine, and updates references from Type 2 licenses to Type 1.

  • Adds one new member to the advisory group who represents a labor union with members working in making or selling alcoholic drinks.
  • Changes the word 'Spirits' to 'Wine' on page 25 of the bill.
  • Updates three sections of the text that mention 'Type 2' licenses so they now say 'Type 1' instead.
  • The provided amendment text does not explain what specific differences exist between Type 1 and Type 2 licenses or why this change is needed.
  • The full list of board members mentioned in the original bill was cut off, so it is unclear how many total seats are on the committee.
L.002

HOU Health & Human Services

Passed [*]

Plain English: This amendment requires three new alcohol-related groups to suggest fee changes if they collect more than $100 million in their first five years.

  • The Beer, Cider, and Apple Wine Impact and Recovery Enterprise must recommend adjusting its fees if revenue exceeds $100 million in the first five fiscal years.
  • The Spirits Impact and Recovery Enterprise must recommend adjusting its fees if revenue exceeds $100 million in the first five fiscal years.
  • The Wine Impact and Recovery Enterprise must recommend adjusting its fees if revenue exceeds $100 million in the first five fiscal years.
  • The amendment does not explain how much to change the fee by, only that a recommendation should be made.
  • It is unclear what happens after the Finance Committees receive these recommendations or if they are required to act on them.
L.003

HOU Health & Human Services

Passed [*]

Plain English: This amendment changes how money from alcohol taxes is spent by requiring that certain behavioral health programs give priority to veterans and specific Native American tribes.

  • Programs for prevention, early intervention, and community outreach must now prioritize services for veterans or Indian Health Services run by the Southern Ute Tribe, Ute Mountain Ute Tribe, or the federal Indian Health Service.
  • High-intensity treatment, inpatient care, and crisis stabilization programs are required to give priority funding to veterans and tribal communities served by specific tribes or agencies.
  • Access to integrated behavioral health recovery services must prioritize programs that help veterans or operate for the benefit of Southern Ute, Ute Mountain Ute, or Indian Health Service tribal communities.
  • The amendment text does not explain how much money will be set aside specifically for these prioritized groups.
  • It is unclear if this priority rule applies to all funding in the bill or only specific sections mentioned on pages 10, 16, and 21.
L.004

HOU Health & Human Services

Passed [*]

Plain English: This amendment requires three new alcohol funding groups to make sure tribal communities get fair access to money based on their actual needs rather than just how many people live there.

  • The Beer, Cider, and Apple Wine Impact and Recovery Enterprise must promote equal funding chances for tribal communities.
  • Funding given by these enterprises cannot be decided only by population size; it must match proven community needs.
  • All three alcohol-related groups (Beer/Cider/Apple Wine, Spirits, and Wine) must consider how far away tribes are located, what services they already have, and if people can reach mental health help.
  • The amendment text does not explain exactly how the 'demonstrated community need' will be measured or calculated.
  • It is unclear from this text alone whether these rules apply to all funding types or only specific grants mentioned in other parts of the bill.
L.005

HOU Health & Human Services

Passed [*]

Plain English: This amendment requires three new alcohol tax funding groups to prioritize money for treating alcohol use disorder in jails while also considering the needs of tribal communities.

  • The Beer, Cider, and Apple Wine Impact and Recovery Enterprise must give top priority to funding jail-based treatment services for alcohol use disorder.
  • The Spirits Impact and Recovery Enterprise must give top priority to funding jail-based treatment services for alcohol use disorder.
  • The Wine Impact and Recovery Enterprise must give top priority to funding jail-based treatment services for alcohol use disorder.
  • All three enterprises are required to consider the needs of tribal communities when deciding how to spend their funds.
  • The amendment text does not specify exactly what percentage or amount of money must be set aside for these jail-based services, only that they should be prioritized.
  • The specific rules for coordinating with jail administrators are mentioned but not detailed in this text.
L.006

HOU Health & Human Services

Passed [*]

Plain English: This amendment updates the official reasons for creating new alcohol-related programs by listing specific health harms, public costs, and benefits to Colorado's regulated alcohol market.

  • It adds a list of facts stating that while selling alcohol is legal, drinking it can cause serious problems like addiction, illness, and unsafe driving.
  • It explains that these problems cost money for hospitals, courts, police, and mental health services across the state.
  • It states that paying for prevention and treatment helps keep Colorado's alcohol businesses stable and trusted by the public.
  • The amendment text only changes the background reasons (findings) in the bill and does not explain how much money will be raised or exactly which programs will receive funding.
  • Some technical details about specific alcohol types mentioned in the original bill title were cut off, so this summary cannot confirm if all categories are included.
L.008

HOU Health & Human Services

Passed [*]

Plain English: This amendment adds a rule that only alcohol companies producing or distributing more than specific amounts of beer, spirits, or wine in the previous year must pay into new recovery funds.

  • It sets a minimum production limit for beer, cider, and apple wine at over 50,000 gallons per year to be included.
  • It sets a minimum production limit for spirits at over 25,000 gallons per year to be included.
  • It sets a minimum production limit for wine at over 10,000 gallons per year to be included.
  • The amendment text only shows the changes made and does not include the full original bill language needed to explain exactly which companies were covered before this change.
  • It is unclear from this short excerpt if these limits apply to all types of alcohol licenses or just specific ones mentioned in other parts of the bill.

Bill History

  1. 2026-03-17 House

    House Committee on Health & Human Services Postpone Indefinitely

  2. 2026-02-19 House

    Introduced In House - Assigned to Health & Human Services

Official Summary Text

The bill creates three enterprises (enterprises) in the behavioral health administration; the:
Beer, cider, and apple wine impact and recovery enterprise;
Spirits impact and recovery enterprise; and
Wine impact and recovery enterprise.
The enterprises collect a fee from licensees that are manufacturers and wholesalers that distribute alcohol in Colorado, and use the fee for services described in the bill.
The bill creates an alcohol impact and recovery enterprise board that governs the enterprises.
The bill requires the state auditor to conduct an audit of the enterprise in the 2032-33 state fiscal year and each fourth state fiscal year thereafter.
(Note: This summary applies to this bill as introduced.)

Current Bill Text

Read the full stored bill text
Second Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
INTRODUCED

LLS NO. 26-0406.02 Jacob Baus x2173 HOUSE BILL 26-1271
House Committees Senate Committees
Health & Human Services
A BILL FOR AN ACT
CONCERNING THE CREATION OF ENTERPRISES TO ADDRESS THE101
IMPACTS OF ALCOHOL USE.102
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov.)
The bill creates three enterprises (enterprises) in the behavioral
health administration; the:
! Beer, cider, and apple wine impact and recovery enterprise;
! Spirits impact and recovery enterprise; and
! Wine impact and recovery enterprise.
The enterprises collect a fee from licensees that are manufacturers
HOUSE SPONSORSHIP
Jackson and Bacon,
SENATE SPONSORSHIP
Amabile and Jodeh,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law.
and wholesalers that distribute alcohol in Colorado, and use the fee for
services described in the bill.
The bill creates an alcohol impact and recovery enterprise board
that governs the enterprises.
The bill requires the state auditor to conduct an audit of the
enterprise in the 2032-33 state fiscal year and each fourth state fiscal year
thereafter.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, add article 83 to title2
27 as follows:3
ARTICLE 834
Behavioral Health Treatment5
and Recovery Enterprises Act6
27-83-101. Short title.7
THE SHORT TITLE OF THIS ARTICLE 83 IS THE "BEHAVIORAL HEALTH8
TREATMENT AND RECOVERY ENTERPRISES ACT".9
27-83-102. Legislative declaration.10
(1) THE GENERAL ASSEMBLY FINDS AND DECLARES THAT:11
(a) ALCOHOL USE CAN CAUSE SERIOUS MEDICAL CONDITIONS OR12
DEATH;13
(b) T HE INTENT OF THIS ARTICLE 83 IS TO ESTABLISH THREE14
ENTERPRISES TO COLLECT FEES FROM THE MANUFACTURERS AND15
DISTRIBUTORS OF ALCOHOL TO DEFRAY THE DIRECT AND INDIRECT COSTS16
ASSOCIATED WITH MITIGATING ALCOHOL-RELATED HARMS CAUSED BY THE17
PRODUCTS OF ALCOHOL MANUFACTURERS AND DISTRIBUTORS;18
(c) C ONSISTENT WITH THE DETERMINATION OF THE COLORADO19
SUPREME COURT IN NICHOLL V. E-470 PUBLIC HIGHWAY AUTHORITY, 89620
P.2d 859 (COLO. 1995), THE POWER TO IMPOSE TAXES IS INCONSISTENT21
WITH ENTERPRISE STATUS PURSUANT TO SECTION 20 OF ARTICLE X OF THE22
HB26-1271-2-
STATE CONSTITUTION , AND THE GENERAL ASSEMBLY CONCLUDES THAT1
THE REVENUE COLLECTED BY THE THREE ENTERPRISES IS A FEE , NOT A2
TAX, BECAUSE THE FEES ARE IMPOSED TO DEFRAY THE DIRECT AND3
INDIRECT COSTS ASSOCIATED WITH MITIGATING ALCOHOL -RELATED4
HARMS CAUSED BY THE PRODUCTS OF ALCOHOL MANUFACTURERS AND5
DISTRIBUTORS; AND6
(d) MANUFACTURERS AND WHOLESALE DISTRIBUTORS OF ALCOHOL7
SHOULD BEAR SOME OF THE INCREASED COSTS ASSOCIATED WITH8
MITIGATING ALCOHOL-RELATED HARMS CAUSED BY THE PRODUCTS OF9
ALCOHOL MANUFACTURERS AND DISTRIBUTORS.10
27-83-103. Definitions.11
AS USED IN THIS ARTICLE 83, UNLESS THE CONTEXT OTHERWISE12
REQUIRES:13
(1) "A LCOHOL IMPACT AND RECOVERY ENTERPRISES FEE14
COLLECTION FUND " MEANS THE ALCOHOL IMPACT AND RECOVERY15
ENTERPRISES FEE COLLECTION FUND CREATED IN SECTION 27-83-108.16
(2) "A LCOHOL USE DISORDER " MEANS THE RECURRENT USE OF17
ALCOHOL THAT CAUSES CLINICALLY AND FUNCTIONALLY SIGNIFICANT18
IMPAIRMENT, SUCH AS HEALTH PROBLEMS, DISABILITY, AND FAILURE TO19
MEET MAJOR RESPONSIBILITIES AT WORK, SCHOOL, OR HOME.20
(3) "A PPLE WINE" MEANS AN ALCOHOL BEVERAGE THAT IS NOT21
CIDER AND THAT CONTAINS AT LEAST ONE -HALF OF ONE PERCENT22
ALCOHOL BY VOLUME AND NOT MORE THAN TWENTY -TWO PERCENT23
ALCOHOL BY VOLUME THAT CONTAINS THE JUICE OR CONCENTRATED JUICE24
OF APPLES OR PEARS.25
(4) "BEER" MEANS:26
(a) F ERMENTED MALT BEVERAGE , AS DEFINED IN SECTION27
HB26-1271-3-
44-4-103; AND1
(b) MALT LIQUORS, AS DEFINED IN SECTION 44-3-103.2
(5) "B EER, CIDER , AND APPLE WINE IMPACT AND RECOVERY3
ENTERPRISE" MEANS THE BEER , CIDER , AND APPLE WINE IMPACT AND4
RECOVERY ENTERPRISE CREATED IN SECTION 27-83-105.5
(6) "BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY FEE"6
MEANS THE BEER , CIDER, AND APPLE WINE IMPACT AND RECOVERY FEE7
CREATED IN SECTION 27-83-105.8
(7) "BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY FUND"9
MEANS THE BEER , CIDER , AND APPLE WINE IMPACT AND RECOVERY10
ENTERPRISE CREATED IN SECTION 27-83-105.11
(8) "BEHAVIORAL HEALTH ADMINISTRATION" OR "BHA" MEANS12
THE BEHAVIORAL HEALTH ADMINISTRATION IN THE DEPARTMENT OF13
HUMAN SERVICES ESTABLISHED PURSUANT TO SECTION 27-50-102.14
(9) "B EHAVIORAL HEALTH ADMINISTRATIVE SERVICES15
ORGANIZATION" OR "BHASO" MEANS AN ORGANIZATION SELECTED BY16
AND CONTRACTED WITH THE BE HAVIORAL HEALTH ADMINISTRATION17
PURSUANT TO SECTION 27-50-401 TO MANAGE A NETWORK OF PROVIDERS18
TO DELIVER A CONTINUUM OF BEHAVIORAL HEALTH SERVICES AND CARE19
COORDINATION IN THE ORGANIZATION'S REGION.20
(10) "B OARD" MEANS THE ALCOHOL IMPACT AND RECOVERY21
ENTERPRISE BOARD CREATED IN SECTION 27-83-104.22
(11) "C IDER" MEANS HARD CIDER , AS DEFINED IN SECTION23
44-3-103.24
(12) "DEPARTMENT" MEANS THE DEPARTMENT OF REVENUE.25
(13) "MANUFACTURER OR WHOLESALE ALCOHOL DISTRIBUTOR "26
MEANS ANY PERSON HOLDING ANY OF THE FOLLOWING LICENSES ISSUED27
HB26-1271-4-
BY THE STATE LICENSING AUTHORITY PURSUANT TO ARTICLE 3 OF TITLE1
44:2
(a) MANUFACTURER'S LICENSE;3
(b) LIMITED WINERY LICENSE;4
(c) WHOLESALER'S LIQUOR LICENSE;5
(d) WHOLESALER'S BEER LICENSE;6
(e) BREW PUB LICENSE;7
(f) DISTILLERY PUB LICENSE; OR8
(g) VINTNER'S RESTAURANT LICENSE.9
(14) "SPIRITS" MEANS SPIRITOUS LIQUORS, AS DEFINED IN SECTION10
44-3-103.11
(15) "S PIRITS IMPACT AND RECOVERY ENTERPRISE " MEANS THE12
SPIRITS IMPACT AND RECOVERY ENTERPRISE CREATED IN SECTION13
27-83-106.14
(16) "S PIRITS IMPACT AND RECOVERY FEE " MEANS THE SPIRITS15
IMPACT AND RECOVERY FEE CREATED IN SECTION 27-83-106.16
(17) "SPIRITS IMPACT AND RECOVERY FUND" MEANS THE SPIRITS17
IMPACT AND RECOVERY FUND CREATED IN SECTION 27-83-106.18
(18) "W INE" MEANS VINOUS LIQUORS , AS DEFINED IN SECTION19
44-3-103; EXCEPT THAT "WINE" DOES NOT INCLUDE HARD CIDER OR APPLE20
WINE.21
(19) "WINE IMPACT AND RECOVERY ENTERPRISE" MEANS THE WINE22
IMPACT AND RECOVERY ENTERPRISE CREATED IN SECTION 27-83-107.23
(20) "WINE IMPACT AND RECOVERY FEE" MEANS THE WINE IMPACT24
AND RECOVERY FEE CREATED IN SECTION 27-83-107.25
(21) "W INE IMPACT AND RECOVERY FUND " MEANS THE WINE26
IMPACT AND RECOVERY FUND CREATED IN SECTION 27-83-107.27
HB26-1271-5-
27-83-104. Board - creation - membership - powers and duties.1
(1) THE ALCOHOL IMPACT AND RECOVERY BOARD OF DIRECTORS2
GOVERNS THE BEER , CIDER , AND APPLE WINE IMPACT AND RECOVERY3
ENTERPRISE, THE SPIRITS IMPACT AND RECOVERY ENTERPRISE , AND THE4
WINE IMPACT AND RECOVERY ENTERPRISE.5
(2) (a) THE BOARD CONSISTS OF THE FOLLOWING MEMBERS WHO6
ARE APPOINTED BY THE GOVERNOR:7
(I) O NE MEMBER WHO REPRESENTS THE BEER , CIDER, OR APPLE8
WINE INDUSTRY;9
(II) ONE MEMBER WHO REPRESENTS THE SPIRITS INDUSTRY;10
(III) ONE MEMBER WHO REPRESENTS THE WINE INDUSTRY;11
(IV) THREE MEMBERS WHO ARE LICENSED BEHAVIORAL HEALTH12
PROFESSIONALS WHO HAVE EXPERTISE IN ALCOHOL USE DISORDER13
TREATMENT;14
(V) TWO MEMBERS WHO ARE IN RECOVERY FOR AN ALCOHOL USE15
DISORDER;16
(VI) ONE MEMBER WHO IS A PUBLIC HEALTH PROFESSIONAL;17
(VII) O NE MEMBER WHO IS AN EXPERT IN YOUTH AND FAMILY18
ALCOHOL USE PREVENTION; AND19
(VIII) O NE MEMBER WHO IS A FINANCE OR ECONOMICS20
PROFESSIONAL.21
(b) (I) EACH BOARD MEMBER TERM IS FOUR YEARS.22
(II) O N OR BEFORE JANUARY 1, 2027, THE GOVERNOR SHALL23
APPOINT THE BOARD MEMBERS.24
(c) IF A VACANCY OF A BOARD MEMBER OCCURS, THE GOVERNOR25
SHALL PROMPTLY APPOINT A NEW MEMBER TO COMPLETE THE TERM. THE26
NEW MEMBER MUST SATISFY THE SAME QUALIFICATION REQUIREMENT27
HB26-1271-6-
DESCRIBED IN SUBSECTION (2)(a) OF THIS SECTION AS THE BOARD MEMBER1
WHO VACATED THEIR SEAT.2
(d) BOARD MEMBERS SERVE WITHOUT COMPENSATION BUT MAY BE3
REIMBURSED FOR ACTUAL AND NECESSARY EXPENSES INCURRED IN THE4
PERFORMANCE OF THEIR DUTIES PURSUANT TO THIS ARTICLE 83.5
(3) THE BOARD SHALL, AT A MINIMUM:6
(a) R EVIEW CURRENT STATE PLANS RELATED TO ALCOHOL USE7
DISORDER AND FETAL ALCOHOL SPECTRUM DISORDERS PREVENTION ,8
EARLY INTERVENTION, TREATMENT, RECOVERY, AND HARM REDUCTION9
SUPPORT SERVICES IN ORDER TO FORMULATE RECOMMENDATIONS FOR10
USES OF MONEY IN THE BEER , CIDER , AND APPLE WINE IMPACT AND11
RECOVERY FUND, THE SPIRITS IMPACT AND RECOVERY FUND , AND THE12
WINE IMPACT AND RECOVERY FUND;13
(b) R EVIEW AND APPROVE AN ANNUAL BUDGET FOR THE BEER ,14
CIDER, AND APPLE WINE IMPACT AND RECOVERY ENTERPRISE, THE SPIRITS15
IMPACT AND RECOVERY ENTERPRISE , AND THE WINE IMPACT AND16
RECOVERY ENTERPRISE;17
(c) REVIEW AND APPROVE RECOMMENDATIONS FOR ALLOCATION18
OF MONEY IN THE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY19
FUND, THE SPIRITS IMPACT AND RECOVERY FUND, AND THE WINE IMPACT20
AND RECOVERY FUND;21
(d) REVIEW THE OUTCOMES ACHIEVED WITH THE ALLOCATIONS ;22
AND23
(e) C OMPLY WITH REPORTING AND AUDITING REQUIREMENTS24
PURSUANT TO SECTION 27-83-109.25
(4) I N ADDITION TO POWERS AND DUTIES SPECIFIED IN THIS26
ARTICLE 83, THE BOARD IS AUTHORIZED TO:27
HB26-1271-7-
(a) A DOPT BYLAWS FOR THE REGULATION OF ITS AFFAIRS AND1
CONDUCT OF ITS BUSINESS AND THE BUSINESS OF THE BEER , CIDER, AND2
APPLE WINE IMPACT AND RECOVERY ENTERPRISE, THE SPIRITS IMPACT AND3
RECOVERY ENTERPRISE , AND THE WINE IMPACT AND RECOVERY4
ENTERPRISE;5
(b) A CQUIRE, HOLD TITLE TO , AND DISPOSE OF REAL AND6
PERSONAL PROPERTY;7
(c) AUTHORIZE AND ISSUE REVENUE BONDS THAT ARE PAYABLE8
FROM MONEY IN THE BEER , CIDER , AND APPLE WINE IMPACT AND9
RECOVERY FUND, THE SPIRITS IMPACT AND RECOVERY FUND , AND THE10
WINE IMPACT AND RECOVERY FUND;11
(d) EMPLOY AND SUPERVISE INDIVIDUALS AS ARE NECESSARY IN12
ITS JUDGMENT;13
(e) CONTRACT WITH ANY PUBLIC OR PRIVATE ENTITY, INCLUDING14
STATE AGENCIES, CONSULTANTS, AND THE ATTORNEY GENERAL'S OFFICE,15
FOR PROFESSIONAL AND TECHNICAL ASSISTANCE , OFFICE SPACE AND16
ADMINISTRATIVE SERVICES, ADVICE, AND OTHER SERVICES RELATED TO17
THE CONDUCT OF THE AFFAIRS OF THE BEER , CIDER , AND APPLE WINE18
IMPACT AND RECOVERY ENTERPRISE, THE SPIRITS IMPACT AND RECOVERY19
ENTERPRISE, AND THE WINE IMPACT AND RECOVERY ENTERPRISE; AND20
(f) TO ADOPT, AMEND, OR REPEAL POLICIES FOR THE REGULATION21
OF THE BEER , CIDER , AND APPLE WINE IMPACT AND RECOVERY22
ENTERPRISE'S AFFAIRS, THE SPIRITS IMPACT AND RECOVERY ENTERPRISE'S23
AFFAIRS, AND THE WINE IMPACT AND RECOVERY ENTERPRISE'S AFFAIRS.24
(5) T HE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY25
ENTERPRISE, THE SPIRITS IMPACT AND RECOVERY ENTERPRISE , AND THE26
WINE IMPACT AND RECOVERY ENTERPRISE SHALL PAY A FAIR MARKET27
HB26-1271-8-
RATE TO ANY PUBLIC ENTITY , PRIVATE ENTITY , CONTRACTOR , OR1
CONSULTANT, WHICH MAY INCLUDE A STATE AGENCY , THE ATTORNEY2
GENERAL'S OFFICE , OR THE DEPARTMENT , THAT IS HIRED BY THE3
ENTERPRISE TO PERFORM DUTIES.4
(6) I F A BOARD MEMBER HAS A CONFLICT OF INTEREST WITH5
RESPECT TO ANY MATTER SCHEDULED FOR HEARING BEFORE THE BOARD,6
THE BOARD MEMBER SHALL RECUSE THEMSELF FROM ANY DISCUSSION AND7
DECISION ON THE MATTER UNLESS, AFTER FULL DISCLOSURE OF THE FACTS8
GIVING RISE TO THE CONFLICT, ALL BOARD MEMBERS AGREE TO WAIVE THE9
CONFLICT.10
27-83-105. Beer, cider, and apple wine impact and recovery11
enterprise - creation - powers and duties - fund - fees - loan - repeal.12
(1) (a) THE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY13
ENTERPRISE IS CREATED IN THE BEHAVIORAL HEALTH ADMINISTRATION .14
THE PRIMARY BUSINESS PURPOSE OF THE BEER , CIDER, AND APPLE WINE15
IMPACT AND RECOVERY ENTERPRISE IS TO DEFRAY THE DIRECT AND16
INDIRECT COSTS ASSOCIATED WITH MITIGATING HARMS CAUSED BY BEER,17
CIDER, AND APPLE WINE MANUFACTURED OR DISTRIBUTED IN THE STATE.18
TO ALLOW THE BEER , CIDER, AND APPLE WINE IMPACT AND RECOVERY19
ENTERPRISE TO ACCOMPLISH THIS BUSINESS PURPOSE , THE BEER, CIDER,20
AND APPLE WINE IMPACT AND RECOVERY ENTERPRISE SHALL PROVIDE:21
(I) BUSINESS-RELATED SERVICES FOR ALCOHOL USE DISORDER AND22
FETAL ALCOHOL SPECTRUM DISORDERS; AND23
(II) A SUSTAINABLE SOURCE OF MONEY TO PAY FOR THE SERVICES24
DESCRIBED IN SUBSECTION (1)(a)(I) OF THIS SECTION.25
(b) T HE BEER , CIDER, AND APPLE WINE IMPACT AND RECOVERY26
ENTERPRISE IS AND OPERATES AS A GOVERNMENT -OWNED BUSINESS27
HB26-1271-9-
WITHIN THE BEHAVIORAL HEALTH ADMINISTRATION FOR THE PURPOSES OF:1
(I) CHARGING, COLLECTING, AND EXPENDING MONEY FROM THE2
BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY FEE; AND3
(II) U TILIZING THE MONEY COLLECTED FROM THE BEER , CIDER,4
AND APPLE WINE IMPACT AND RECOVERY FEE TO EQUITABLY DISTRIBUTE5
THE MONEY TO SUPPORT THE SERVICES DESCRIBED IN SUBSECTION (1)(a)(I)6
OF THIS SECTION IN COMMUNITIES THROUGHOUT THE STATE BASED ON THE7
IDENTIFIED NEEDS OF EACH COMMUNITY, INCLUDING:8
(A) P UBLIC AWARENESS AND PREVENTION CAMPAIGNS9
CONDUCTED BY , AND IN PARTNERSHIP WITH , MANUFACTURER OR10
WHOLESALE ALCOHOL DISTRIBUTORS;11
(B) PROGRAMS THAT PREVENT AND DETER DRIVING UNDER THE12
INFLUENCE, DRIVING WHILE ABILITY IMPAIRED, AND DRUNK DRIVING; AND13
(C) P REVENTION, EARLY INTERVENTION , AND COMMUNITY14
OUTREACH PROGRAMS AND SERVICES CONDUCTED BY PROVIDERS IN THE15
BEHAVIORAL HEALTH ADMINISTRATION 'S PROVIDER NETWORK , AS16
ADMINISTERED BY BEHAVIORAL HEALTH ADMINISTRATIVE SERVICES17
ORGANIZATIONS, WITH PRIORITIZATION FOR PROGRAMS AND SERVICES18
THAT SERVE VETERANS.19
(c) T HE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY20
ENTERPRISE IS GOVERNED BY THE BOARD.21
(2) T HE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY22
ENTERPRISE CONSTITUTES AN ENTERPRISE FOR PURPOSES OF SECTION 2023
OF ARTICLE X OF THE STATE CONSTITUTION WHILE IT RETAINS THE24
AUTHORITY TO ISSUE REVENUE BONDS AND RECEIVES LESS THAN TEN25
PERCENT OF ITS TOTAL REVENUE IN GRANTS FROM ALL COLORADO STATE26
AND LOCAL GOVERNMENTS COMBINED. AS LONG AS THE BEER, CIDER, AND27
HB26-1271-10-
APPLE WINE IMPACT AND RECOVERY ENTERPRISE CONSTITUTES AN1
ENTERPRISE PURSUANT TO THIS SUBSECTION (2), IT IS NOT SUBJECT TO ANY2
PROVISIONS OF SECTION 20 OF ARTICLE X OF THE STATE CONSTITUTION.3
(3) T HE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY4
ENTERPRISE IS A TYPE 2 ENTITY AS DEFINED IN SECTION 24-1-105 AND5
EXERCISES ITS POWERS AND PERFORMS ITS DUTIES UNDER THE6
BEHAVIORAL HEALTH ADMINISTRATION.7
(4) T HE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY8
ENTERPRISE'S PRIMARY POWERS AND DUTIES ARE:9
(a) TO CHARGE THE BEER , CIDER, AND APPLE WINE IMPACT AND10
RECOVERY FEE; AND11
(b) T O EXPEND BEER , CIDER , AND APPLE WINE IMPACT AND12
RECOVERY FEE REVENUE, MATCHING FEDERAL MONEY, AND ANY OTHER13
MONEY FROM THE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY14
FUND.15
(5) (a) THE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY16
ENTERPRISE FUND IS CREATED IN THE STATE TREASURY. THE BEER, CIDER,17
AND APPLE WINE IMPACT AND RECOVERY ENTERPRISE FUND CONSISTS OF18
MONEY CREDITED TO THE BEER , CIDER , AND APPLE WINE IMPACT AND19
RECOVERY ENTERPRISE FUND AND ANY GIFTS , GRANTS, OR DONATIONS20
RECEIVED PURSUANT TO SUBSECTION (5)(d) OF THIS SECTION.21
(b) THE MONEY IN THE BEER, CIDER, AND APPLE WINE IMPACT AND22
RECOVERY ENTERPRISE FUND MUST NOT BE DEPOSITED INTO OR23
TRANSFERRED TO THE GENERAL FUND OR ANY OTHER FUND . THE STATE24
TREASURER SHALL CREDIT ALL INTEREST AND INCOME DERIVED FROM THE25
DEPOSIT AND INVESTMENT OF MONEY IN THE BEER , CIDER, AND APPLE26
WINE IMPACT AND RECOVERY ENTERPRISE FUND TO THE BEER, CIDER, AND27
HB26-1271-11-
APPLE WINE IMPACT AND RECOVERY ENTERPRISE FUND . ANY1
UNENCUMBERED MONEY IN THE BEER , CIDER, AND APPLE WINE IMPACT2
AND RECOVERY ENTERPRISE FUND REMAINS IN THE BEER , CIDER , AND3
APPLE WINE IMPACT AND RECOVERY ENTERPRISE FUND AND MUST NOT BE4
CREDITED OR TRANSFERRED TO THE GENERAL FUND OR ANY OTHER FUND.5
(c) M ONEY IN THE BEER , CIDER, AND APPLE WINE IMPACT AND6
RECOVERY ENTERPRISE FUND IS CONTINUOUSLY APPROPRIATED TO THE7
BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY ENTERPRISE FOR8
THE PURPOSES OF:9
(I) P AYING FOR ANY DIRECT AND INDIRECT ADMINISTRATIVE10
EXPENSES INCURRED BY THE BEER, CIDER, AND APPLE WINE IMPACT AND11
RECOVERY ENTERPRISE, NOT TO EXCEED FIVE PERCENT OF THE AMOUNT OF12
MONEY IN THE BEER , CIDER , AND APPLE WINE IMPACT AND RECOVERY13
ENTERPRISE FUND; AND14
(II) CARRYING OUT THE PURPOSES OF THIS SECTION.15
(d) THE BOARD MAY SEEK, ACCEPT, AND EXPEND GIFTS, GRANTS,16
OR DONATIONS FROM PRIVATE OR PUBLIC SOURCES FOR THE PURPOSES OF17
THIS SECTION, AS LONG AS THE COMBINATION OF GRANTS FROM STATE AND18
LOCAL GOVERNMENTS IS LESS THAN TEN PERCENT OF THE BEER , CIDER,19
AND APPLE WINE IMPACT AND RECOVERY ENTERPRISE'S TOTAL REVENUE.20
ANY MONEY RECEIVED PURSUANT TO THIS SUBSECTION (5)(d) MUST BE21
TRANSMITTED TO THE STATE TREASURER, WHO SHALL CREDIT THE MONEY22
TO THE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY ENTERPRISE23
FUND.24
(6) (a) FOR THE STATE FISCAL YEAR COMMENCING JULY 1, 2027,25
AND FOR EACH STATE FISCAL YEAR THEREAFTER , UNLESS ADJUSTED26
PURSUANT TO SUBSECTION (6)(b) OF THIS SECTION, THE BEER, CIDER, AND27
HB26-1271-12-
APPLE WINE IMPACT AND RECOVERY ENTERPRISE IS AUTHORIZED TO1
CHARGE A BEER , CIDER , AND APPLE WINE IMPACT AND RECOVERY FEE2
THAT IS REASONABLY CALCULATED BASED ON THE COSTS OF THE SERVICES3
PROVIDED BY THE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY4
ENTERPRISE FROM EVERY MANUFACTURER OR WHOLESALE ALCOHOL5
DISTRIBUTOR OF $0.05 ON EVERY GALLON OF BEER , CIDER, AND APPLE6
WINE DISTRIBUTED IN COLORADO.7
(b) IF THE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY8
ENTERPRISE FINDS THE BEER , CIDER , AND APPLE WINE IMPACT AND9
RECOVERY FEE NEEDS TO BE INCREASED OR DECREASED SO THAT THE FEE10
IS REASONABLY CALCULATED BASED ON THE COSTS OF THE SERVICES11
PROVIDED BY THE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY12
ENTERPRISE, THE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY13
ENTERPRISE SHALL RECOMMEND THE BEER , CIDER , AND APPLE WINE14
IMPACT AND RECOVERY FEE INCREASE OR DECREASE TO THE HOUSE OF15
REPRESENTATIVES FINANCE COMMITTEE AND THE SENATE FINANCE16
COMMITTEE, OR THEIR SUCCESSOR COMMITTEES , NO LATER THAN17
DECEMBER 15 PRIOR TO THE STATE FISCAL YEAR DURING WHICH THE18
ADJUSTMENT WILL BECOME EFFECTIVE . THE RECOMMENDATION MUST19
INCLUDE PROPOSED INFLATIONARY CHANGES , ANY C HANGES BASED ON20
THE COSTS OF THE BUSINESS SERVICES PROVIDED BY THE BEER, CIDER, AND21
APPLE WINE IMPACT AND RECOVERY ENTERPRISE , AND ANY OTHER22
INFORMATION DEEMED RELEVANT BY THE BOARD. THE BEER, CIDER, AND23
APPLE WINE IMPACT AND RECOVERY ENTERPRISE SHALL NOT ADJUST THE24
FEE UNLESS APPROVED BY THE GENERAL ASSEMBLY ACTING BY BILL, AND25
THE FEE MUST NOT BE GREATER THAN $0.05 ON EVERY GALLON OF BEER,26
CIDER, AND APPLE WINE DISTRIBUTED IN COLORADO.27
HB26-1271-13-
(c) T HE EXECUTIVE DIRECTOR OF THE DEPARTMENT SHALL1
COLLECT, ADMINISTER, AND ENFORCE THE BEER, CIDER, AND APPLE WINE2
IMPACT AND RECOVERY FEE IMPOSED BY THIS SUBSECTION (6) AS3
REQUIRED PURSUANT TO SECTION 27-83-108.4
(7) (a) O N SEPTEMBER 1, 2026, OR AS SOON AS POSSIBLE5
THEREAFTER, THE STATE TREASURER SHALL TRANSFER SIX HUNDRED FIFTY6
THOUSAND DOLLARS FROM THE GENERAL FUND TO THE BEER, CIDER, AND7
APPLE WINE IMPACT AND RECOVERY FUND FOR THE PURPOSE OF8
DEFRAYING EXPENSES INCURRED BY THE BEER , CIDER, AND APPLE WINE9
IMPACT AND RECOVERY ENTERPRISE BEFORE IT RECEIVES REVENUE FROM10
THE FEE OR REVENUE BOND PROCEEDS . NOTWITHSTANDING ANY OTHER11
LAW, THE BEER , CIDER , AND APPLE WINE IMPACT AND RECOVERY12
ENTERPRISE MAY ACCEPT AND EXPEND ANY MONEY TRANSFERRED, AND,13
NOTWITHSTANDING ANY STATE FISCAL RULE OR GENERALLY ACCEPTED14
ACCOUNTING PRINCIPLE THAT COULD OTHERWISE BE INTERPRETED TO15
REQUIRE A CONTRARY CONCLUSION, THE TRANSFER IS A LOAN FROM THE16
STATE TREASURER TO THE BEER , CIDER, AND APPLE WINE IMPACT AND17
RECOVERY ENTERPRISE THAT IS REQUIRED TO BE REPAID AND IS NOT A18
GRANT FOR PURPOSES OF SECTION 20 (2)(d) OF ARTICLE X OF THE STATE19
CONSTITUTION OR AS DEFINED IN SECTION 24-77-102. LOAN LIABILITIES20
THAT ARE RECORDED IN THE BEER, CIDER, AND APPLE WINE IMPACT AND21
RECOVERY FUND BUT ARE NOT REQUIRED TO BE PAID IN THE CURRENT22
STATE FISCAL YEAR MUST NOT BE CONSIDERED WHEN CALCULATING23
SUFFICIENT STATUTORY FUND BALANCE FOR PURPOSES OF SECTION24
24-75-109.25
(b) NO LATER THAN JULY 1, 2029, THE BEER, CIDER, AND APPLE26
WINE IMPACT AND RECOVERY ENTERPRISE SHALL REPAY THE LOAN OF SIX27
HB26-1271-14-
HUNDRED FIFTY THOUSAND DOLLARS RECEIVED PURSUANT TO SUBSECTION1
(7)(a) OF THIS SECTION AND ACCUMULATED INTEREST FROM THE BEER ,2
CIDER, AND APPLE WINE IMPACT AND RECOVERY FUND. INTEREST ACCRUES3
ON THE MONEY BORROWED AT A RATE EQUIVALENT TO THE RATE PER4
ANNUM ON THE MOST RECENTLY ISSUED TEN -YEAR UNITED STATES5
TREASURY NOTE, ROUNDED TO THE NEAREST ONE-TENTH OF ONE PERCENT,6
AS REPORTED BY THE "WALL STREET JOURNAL", AS OF THE DATE THE7
TRANSFER REQUIRED BY SUBSECTION (7)(a) OF THIS SECTION IS MADE .8
INTEREST ACCRUES AT THE RATE SPECIFIED IN THIS SUBSECTION (7)(b)9
BEGINNING ON THAT DATE AND UNTIL THE DATE ON WHICH THE MONEY IS10
REPAID.11
(c) THIS SUBSECTION (7) IS REPEALED, EFFECTIVE JULY 1, 2031.12
27-83-106. Spirits impact and recovery enterprise - creation13
- powers and duties - fund - fees - loan - repeal.14
(1) (a) T HE SPIRITS IMPACT AND RECOVERY ENTERPRISE IS15
CREATED IN THE BEHAVIORAL HEALTH ADMINISTRATION . THE PRIMARY16
BUSINESS PURPOSE OF THE SPIRITS IMPACT AND RECOVERY ENTERPRISE IS17
TO DEFRAY THE DIRECT AND INDIRECT COSTS ASSOCIATED WITH18
MITIGATING HARMS CAUSED BY SPIRITS MANUFACTURED OR DISTRIBUTED19
IN THE STATE. TO ALLOW THE SPIRITS IMPACT AND RECOVERY ENTERPRISE20
TO ACCOMPLISH THIS BUSINESS PURPOSE , THE SPIRITS IMPACT AND21
RECOVERY ENTERPRISE SHALL PROVIDE:22
(I) BUSINESS-RELATED SERVICES FOR ALCOHOL USE DISORDER AND23
FETAL ALCOHOL SPECTRUM DISORDERS; AND24
(II) A SUSTAINABLE SOURCE OF MONEY TO PAY FOR THE SERVICES25
DESCRIBED IN SUBSECTION (1)(a)(I) OF THIS SECTION.26
(b) T HE SPIRITS IMPACT AND RECOVERY ENTERPRISE IS AND27
HB26-1271-15-
OPERATES AS A GOVERNMENT-OWNED BUSINESS WITHIN THE BEHAVIORAL1
HEALTH ADMINISTRATION FOR THE PURPOSES OF:2
(I) CHARGING, COLLECTING, AND EXPENDING MONEY FROM THE3
SPIRITS IMPACT AND RECOVERY FEE; AND4
(II) UTILIZING THE MONEY COLLECTED FROM THE SPIRITS IMPACT5
AND RECOVERY FEE TO EQUITABLY DISTRIBUTE THE MONEY TO SUPPORT6
THE SERVICES DESCRIBED IN SUBSECTION (1)(a)(I) OF THIS SECTION IN7
COMMUNITIES THROUGHOUT THE STATE BASED ON THE IDENTIFIED NEEDS8
OF EACH COMMUNITY, INCLUDING:9
(A) G UIDANCE AND TECHNICAL ASSISTANCE SERVICES TO10
MANUFACTURER OR WHOLESALE ALCOHOL DISTRIBUTERS; AND11
(B) H IGH-INTENSITY TREATMENT , INPATIENT CAPACITY , AND12
CRISIS STABILIZATION PROGRAM S AND SERVICES CONDUCTED BY13
PROVIDERS IN THE BEHAVIORAL HEALTH ADMINISTRATION 'S PROVIDER14
NETWORK, AS ADMINISTERED BY BEHAVIORAL HEALTH ADMINISTRATIVE15
SERVICES ORGANIZATIONS , WITH PRIORITIZATION FOR PROGRAMS AND16
SERVICES THAT SERVE VETERANS; AND17
(c) THE SPIRITS IMPACT AND RECOVERY ENTERPRISE IS GOVERNED18
BY THE BOARD.19
(2) THE SPIRITS IMPACT AND RECOVERY ENTERPRISE CONSTITUTES20
AN ENTERPRISE FOR PURPOSES OF SECTION 20 OF ARTICLE X OF THE STATE21
CONSTITUTION WHILE IT RETAINS THE AUTHORITY TO ISSUE REVENUE22
BONDS AND RECEIVES LESS THAN TEN PERCENT OF ITS TOTAL REVENUE IN23
GRANTS FROM ALL COLORADO STATE AND LOCAL GOVERNMENTS24
COMBINED. AS LONG AS THE SPIRITS IMPACT AND RECOVERY ENTERPRISE25
CONSTITUTES AN ENTERPRISE PURSUANT TO THIS SUBSECTION (2), IT IS26
NOT SUBJECT TO ANY PROVISIONS OF SECTION 20 OF ARTICLE X OF THE27
HB26-1271-16-
STATE CONSTITUTION.1
(3) THE SPIRITS IMPACT AND RECOVERY ENTERPRISE IS A TYPE 22
ENTITY AS DEFINED IN SECTION 24-1-105 AND EXERCISES ITS POWERS AND3
PERFORMS ITS DUTIES UNDER THE BEHAVIORAL HEALTH ADMINISTRATION.4
(4) THE SPIRITS IMPACT AND RECOVERY ENTERPRISE 'S PRIMARY5
POWERS AND DUTIES ARE:6
(a) TO CHARGE AND COLLECT THE SPIRITS IMPACT AND RECOVERY7
FEE; AND8
(b) T O EXPEND SPIRITS IMPACT AND RECOVERY FEE REVENUE ,9
MATCHING FEDERAL MONEY, AND ANY OTHER MONEY FROM THE SPIRITS10
IMPACT AND RECOVERY FUND.11
(5) (a) THE SPIRITS IMPACT AND RECOVERY ENTERPRISE FUND IS12
CREATED IN THE STATE TREASURY . THE SPIRITS IMPACT AND RECOVERY13
ENTERPRISE FUND CONSISTS OF MONEY CREDITED TO THE SPIRITS IMPACT14
AND RECOVERY ENTERPRISE FUND AND ANY GIFTS , GRANTS , OR15
DONATIONS RECEIVED PURSUANT TO SUBSECTION (5)(d) OF THIS SECTION.16
(b) THE MONEY IN THE SPIRITS IMPACT AND RECOVERY ENTERPRISE17
FUND MUST NOT BE DEPOSITED INTO OR TRANSFERRED TO THE GENERAL18
FUND OR ANY OTHER FUND . THE STATE TREASURER SHALL CREDIT ALL19
INTEREST AND INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF20
MONEY IN THE SPIRITS IMPACT AND RECOVERY ENTERPRISE FUND TO THE21
SPIRITS IMPACT AND RECOVERY ENTERPRISE FUND. ANY UNENCUMBERED22
MONEY IN THE SPIRITS IMPACT AND RECOVERY ENTERPRISE FUND REMAINS23
IN THE SPIRITS IMPACT AND RECOVERY ENTERPRISE FUND AND MUST NOT24
BE CREDITED OR TRANSFERRED TO THE GENERAL FUND OR ANY OTHER25
FUND.26
(c) M ONEY IN THE SPIRITS IMPACT AND RECOVERY ENTERPRISE27
HB26-1271-17-
FUND IS CONTIN UOUSLY APPROPRIATED TO THE SPIRITS IMPACT AND1
RECOVERY ENTERPRISE FOR THE PURPOSES OF:2
(I) P AYING FOR ANY DIRECT AND INDIRECT ADMINISTRATIVE3
EXPENSES INCURRED BY THE SPIRITS IMPACT AND RECOVERY ENTERPRISE,4
NOT TO EXCEED FIVE PERCENT OF THE AMOUNT OF MONEY IN THE SPIRITS5
IMPACT AND RECOVERY ENTERPRISE FUND; AND6
(II) CARRYING OUT THE PURPOSES OF THIS SECTION.7
(d) THE BOARD MAY SEEK, ACCEPT, AND EXPEND GIFTS, GRANTS,8
OR DONATIONS FROM PRIVATE OR PUBLIC SOURCES FOR THE PURPOSES OF9
THIS SECTION, AS LONG AS THE COMBINATION OF GRANTS FROM STATE AND10
LOCAL GOVERNMENTS IS LESS THAN TEN PERCENT OF THE SPIRITS IMPACT11
AND RECOVERY ENTERPRISE 'S TOTAL REVENUE . ANY MONEY RECEIVED12
PURSUANT TO THIS SUBSECTION (5)(d) MUST BE TRANSMITTED TO THE13
STATE TREASURER, WHO SHALL CREDIT THE MONEY TO THE SPIRITS IMPACT14
AND RECOVERY ENTERPRISE FUND.15
(6) (a) FOR THE STATE FISCAL YEAR COMMENCING JULY 1, 2027,16
AND FOR EACH STATE FISCAL YEAR THEREAFTER , UNLESS ADJUSTED17
PURSUANT TO SUBSECTION (6)(b) OF THIS SECTION, THE SPIRITS IMPACT18
AND RECOVERY ENTERPRISE IS AUTHORIZED TO CHARGE A SPIRITS IMPACT19
AND RECOVERY FEE THAT IS REASONABLY CALCULATED BASED ON THE20
COSTS OF THE SERVICES PROVIDED BY THE SPIRITS IMPACT AND RECOVERY21
ENTERPRISE FROM EVERY MANUFACTURER OR WHOLESALE ALCOHOL22
DISTRIBUTOR OF $0.35 ON EVERY LITER OF SPIRITS DISTRIBUTED IN23
COLORADO.24
(b) IF THE SPIRITS IMPACT AND RECOVERY ENTERPRISE FINDS THE25
SPIRITS IMPACT AND RECOVERY FEE NEEDS TO BE INCREASED OR26
DECREASED SO THAT THE FEE IS REASONABLY CALCULATED BASED ON THE27
HB26-1271-18-
COSTS OF THE SERVICES PROVIDED BY THE SPIRITS IMPACT AND RECOVERY1
ENTERPRISE, THE SPIRITS IMPACT AND RECOVERY ENTERPRISE SHALL2
RECOMMEND THE SPIRITS IMPACT AND RECOVERY FEE INCREASE OR3
DECREASE TO THE HOUSE OF REPRESENTATIVES FINANCE COMMITTEE AND4
THE SENATE FINANCE COMMITTEE, OR THEIR SUCCESSOR COMMITTEES, NO5
LATER THAN DECEMBER 15 PRIOR TO THE STATE FISCAL YEAR DURING6
WHICH THE ADJUSTMENT WILL BECOME EFFECTIVE . THE7
RECOMMENDATION MUST INCLUDE PROPOSED INFLATIONARY CHANGES ,8
ANY CHANGES BASED ON THE COSTS OF THE BUSINESS SERVICES PROVIDED9
BY THE SPIRITS IMPACT AND RECOVERY ENTERPRISE , AND ANY OTHER10
INFORMATION DEEMED RELEVANT BY THE BOARD . THE SPIRITS IMPACT11
AND RECOVERY ENTERPRISE SHALL NOT ADJUST THE FEE UNLESS12
APPROVED BY THE GENERAL ASSEMBLY ACTING BY BILL , AND THE FEE13
MUST NOT BE GREATER THAN $0.35 ON EVERY LITER OF SPIRITS14
DISTRIBUTED IN COLORADO.15
(c) T HE EXECUTIVE DIRECTOR OF THE DEPARTMENT SHALL16
COLLECT, ADMINISTER, AND ENFORCE THE SPIRITS IMPACT AND RECOVERY17
FEE IMPOSED BY THIS SUBSECTION (6) AS REQUIRED PURSUANT TO SECTION18
27-83-108.19
(7) (a) O N SEPTEMBER 1, 2026, OR AS SOON AS POSSIBLE20
THEREAFTER, THE STATE TREASURER SHALL TRANSFER SIX HUNDRED FIFTY21
THOUSAND DOLLARS FROM THE GENERAL FUND TO THE SPIRITS IMPACT22
AND RECOVERY FUND FOR THE PURPOSE OF DEFRAYING EXPENSES23
INCURRED BY THE SPIRITS IMPACT AND RECOVERY ENTERPRISE BEFORE IT24
RECEIVES REVENUE FROM THE FEE OR REVENUE BOND PROCEEDS .25
NOTWITHSTANDING ANY OTHER LAW, THE SPIRITS IMPACT AND RECOVERY26
ENTERPRISE MAY ACCEPT AND EXPEND ANY MONEY TRANSFERRED, AND,27
HB26-1271-19-
NOTWITHSTANDING ANY STATE FISCAL RULE OR GENERALLY ACCEPTED1
ACCOUNTING PRINCIPLE THAT COULD OTHERWISE BE INTERPRETED TO2
REQUIRE A CONTRARY CONCLUSION, THE TRANSFER IS A LOAN FROM THE3
STATE TREASURER TO THE SPIRITS IMPACT AND RECOVERY ENTERPRISE4
THAT IS REQUIRED TO BE REPAID AND IS NOT A GRANT FOR PURPOSES OF5
SECTION 20 (2)(d) OF ARTICLE X OF THE STATE CONSTITUTION OR AS6
DEFINED IN SECTION 24-77-102. LOAN LIABILITIES THAT ARE RECORDED7
IN THE SPIRITS IMPACT AND RECOVERY FUND BUT ARE NOT REQUIRED TO8
BE PAID IN THE CURRENT STATE FISCAL YEAR MUST NOT BE CONSIDERED9
WHEN CALCULATING SUFFICIENT STATUTORY FUND BALANCE FOR10
PURPOSES OF SECTION 24-75-109.11
(b) N O LATER THAN JULY 1, 2029, THE SPIRITS IMPACT AND12
RECOVERY ENTERPRISE SHALL REPAY THE LOAN OF SIX HUNDRED FIFTY13
THOUSAND DOLLARS RECEIVED PURSUANT TO SUBSECTION (7)(a) OF THIS14
SECTION AND ACCUMULATED INTEREST FROM THE SPIRITS IMPACT AND15
RECOVERY FUND. INTEREST ACCRUES ON THE MONEY BORROWED AT A16
RATE EQUIVALENT TO THE RATE PER ANNUM ON THE MOST RECENTLY17
ISSUED TEN -YEAR UNITED STATES TREASURY NOTE , ROUNDED TO THE18
NEAREST ONE -TENTH OF ONE PERCENT , AS REPORTED BY THE "WALL19
STREET JOURNAL", AS OF THE DATE THE TRANSFER REQUIRED BY20
SUBSECTION (7)(a) OF THIS SECTION IS MADE. INTEREST ACCRUES AT THE21
RATE SPECIFIED IN THIS SUBSECTION (7)(b) BEGINNING ON THAT DATE AND22
UNTIL THE DATE ON WHICH THE MONEY IS REPAID.23
(c) THIS SUBSECTION (7) IS REPEALED, EFFECTIVE JULY 1, 2031.24
27-83-107. Wine impact and recovery enterprise - creation -25
powers and duties - fund - fees - loan - repeal.26
(1) (a) THE WINE IMPACT AND RECOVERY ENTERPRISE IS CREATED27
HB26-1271-20-
IN THE BEHAVIORAL HEALTH ADMINISTRATION . THE PRIMARY BUSINESS1
PURPOSE OF THE WINE IMPACT AND RECOVERY ENTERPRISE IS DEFRAY THE2
DIRECT AND INDIRECT COSTS ASSOCIATED WITH MITIGATING HARMS3
CAUSED BY WINE MANUFACTURED OR DISTRIBUTED IN THE STATE . TO4
ALLOW THE WINE IMPACT AND RECOVERY ENTERPRISE TO ACCOMPLISH5
THIS BUSINESS PURPOSE , THE WINE IMPACT AND RECOVERY ENTERPRISE6
SHALL PROVIDE:7
(I) BUSINESS-RELATED SERVICES FOR ALCOHOL USE DISORDER AND8
FETAL ALCOHOL SPECTRUM DISORDER; AND9
(II) A SUSTAINABLE SOURCE OF MONEY TO PAY FOR THE SERVICES10
DESCRIBED IN SUBSECTION (1)(a)(I) OF THIS SECTION.11
(b) T HE WINE IMPACT AND RECOVERY ENTERPRISE IS AND12
OPERATES AS A GOVERNMENT-OWNED BUSINESS WITHIN THE BEHAVIORAL13
HEALTH ADMINISTRATION FOR THE PURPOSES OF:14
(I) CHARGING, COLLECTING, AND EXPENDING MONEY FROM THE15
WINE IMPACT AND RECOVERY FEE; AND16
(II) UTILIZING THE MONEY COLLECTED FROM THE WINE IMPACT17
AND RECOVERY FEE TO EQUITABLY DISTRIBUTE THE MONEY TO SUPPORT18
THE SERVICES DESCRIBED IN SUBSECTION (1)(a)(I) OF THIS SECTION IN19
COMMUNITIES THROUGHOUT THE STATE BASED ON THE IDENTIFIED NEEDS20
OF EACH COMMUNITY, INCLUDING:21
(A) PROVIDING ALCOHOL IMPACT DATA COLLECTION, ANALYSIS,22
AND REPORTING BACK TO THE MANUFACTURER OR WHOLESALE ALCOHOL23
DISTRIBUTORS; AND24
(B) ACCESS TO INTEGRATED BEHAVIORAL HEALTH AND RECOVERY25
SERVICES AND PROGRAMS ACROSS THE CONTINUUM OF CARE, INCLUDING26
FAMILY-BASED AND COMMUNITY -CENTERED TREATMENT OPTIONS ,27
HB26-1271-21-
FACILITATED BY PROVIDERS IN THE BEHAVIORAL HEALTH1
ADMINISTRATION 'S PROVIDER NETWORK , AS ADMINISTERED BY2
BEHAVIORAL HEALTH ADMINISTRATIVE SERVICES ORGANIZATIONS, WITH3
PRIORITIZATION FOR PROGRAMS AND SERVICES THAT SERVE VETERANS ;4
AND5
(c) THE WINE IMPACT AND RECOVERY ENTERPRISE IS GOVERNED BY6
THE BOARD.7
(2) THE WINE IMPACT AND RECOVERY ENTERPRISE CONSTITUTES8
AN ENTERPRISE FOR PURPOSES OF SECTION 20 OF ARTICLE X OF THE STATE9
CONSTITUTION WHILE IT RETAINS THE AUTHORITY TO ISSUE REVENUE10
BONDS AND RECEIVES LESS THAN TEN PERCENT OF ITS TOTAL REVENUE IN11
GRANTS FROM ALL COLORADO STATE AND LOCAL GOVERNMENTS12
COMBINED. AS LONG AS THE WINE IMPACT AND RECOVERY ENTERPRISE13
CONSTITUTES AN ENTERPRISE PURSUANT TO THIS SUBSECTION (2), IT IS14
NOT SUBJECT TO ANY PROVISIONS OF SECTION 20 OF ARTICLE X OF THE15
STATE CONSTITUTION.16
(3) T HE WINE IMPACT AND RECOVERY ENTERPRISE IS A TYPE 217
ENTITY AS DEFINED IN SECTION 24-1-105 AND EXERCISES ITS POWERS AND18
PERFORMS ITS DUTIES UNDER THE BEHAVIORAL HEALTH ADMINISTRATION.19
(4) T HE WINE IMPACT AND RECOVERY ENTERPRISE 'S PRIMARY20
POWERS AND DUTIES ARE:21
(a) TO CHARGE AND COLLECT THE WINE IMPACT AND RECOVERY22
FEE; AND23
(b) T O EXPEND WINE IMPACT AND RECOVERY FEE REVENUE ,24
MATCHING FEDERAL MONEY , AND ANY OTHER MONEY FROM THE WINE25
IMPACT AND RECOVERY FUND.26
(5) (a) T HE WINE IMPACT AND RECOVERY ENTERPRISE FUND IS27
HB26-1271-22-
CREATED IN THE STATE TREASURY . THE WINE IMPACT AND RECOVERY1
ENTERPRISE FUND CONSISTS OF MONEY CREDITED TO THE WINE IMPACT2
AND RECOVERY ENTERPRISE FUND AND ANY GIFTS , GRANTS , OR3
DONATIONS RECEIVED PURSUANT TO SUBSECTION (5)(d) OF THIS SECTION.4
(b) THE MONEY IN THE WINE IMPACT AND RECOVERY ENTERPRISE5
FUND MUST NOT BE DEPOSITED INTO OR TRANSFERRED TO THE GENERAL6
FUND OR ANY OTHER FUND . THE STATE TREASURER SHALL CREDIT ALL7
INTEREST AND INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF8
MONEY IN THE WINE IMPACT AND RECOVERY ENTERPRISE F UND TO THE9
WINE IMPACT AND RECOVERY ENTERPRISE FUND . ANY UNENCUMBERED10
MONEY IN THE WINE IMPACT AND RECOVERY ENTERPRISE FUND REMAINS11
IN THE WINE IMPACT AND RECOVERY ENTERPRISE FUND AND MUST NOT BE12
CREDITED OR TRANSFERRED TO THE GENERAL FUND OR ANY OTHER FUND.13
(c) MONEY IN THE WINE IMPACT AND RECOVERY ENTERPRISE FUND14
IS CONTINUOUSLY APPROPRIATED TO THE WINE IMPACT AND RECOVERY15
ENTERPRISE FOR THE PURPOSES OF:16
(I) P AYING FOR ANY DIRECT AND INDIRECT ADMINISTRATIVE17
EXPENSES INCURRED BY THE WINE IMPACT AND RECOVERY ENTERPRISE ,18
NOT TO EXCEED FIVE PERCENT OF THE AMOUNT OF MONEY IN THE WINE19
IMPACT AND RECOVERY ENTERPRISE FUND; AND20
(II) CARRYING OUT THE PURPOSES OF THIS SECTION.21
(d) THE BOARD MAY SEEK, ACCEPT, AND EXPEND GIFTS, GRANTS,22
OR DONATIONS FROM PRIVATE OR PUBLIC SOURCES FOR THE PURPOSES OF23
THIS SECTION, AS LONG AS THE COMBINATION OF GRANTS FROM STATE AND24
LOCAL GOVERNMENTS IS LESS THAN TEN PERCENT OF THE WINE IMPACT25
AND RECOVERY ENTERPRISE 'S TOTAL REVENUE . ANY MONEY RECEIVED26
PURSUANT TO THIS SUBSECTION (5)(d) MUST BE TRANSMITTED TO THE27
HB26-1271-23-
STATE TREASURER, WHO SHALL CREDIT THE MONEY TO THE WINE IMPACT1
AND RECOVERY ENTERPRISE FUND.2
(6) (a) FOR THE STATE FISCAL YEAR COMMENCING JULY 1, 2027,3
AND FOR EACH STATE FISCAL YEAR THEREAFTER , UNLESS ADJUSTED4
PURSUANT TO SUBSECTION (6)(b) OF THIS SECTION, THE WINE IMPACT AND5
RECOVERY ENTERPRISE IS AUTHORIZED TO CHARGE A WINE IMPACT AND6
RECOVERY FEE THAT IS REASONABLY CALCULATED BASED ON THE COSTS7
OF THE SERVICES PROVIDED BY THE WINE IMPACT AND RECOVERY8
ENTERPRISE FROM EVERY MANUFACTURER OR WHOLESALE ALCOHOL9
DISTRIBUTOR OF $0.07 ON EVERY LITER OF WINE DISTRIBUTED IN10
COLORADO.11
(b) IF THE WINE IMPACT AND RECOVERY ENTERPRISE FINDS THE12
WINE IMPACT AND RECOVERY FEE NEEDS TO BE INCREASED OR DECREASED13
SO THAT THE FEE IS REASONABLY CALCULATED BASED ON THE COSTS OF14
THE SERVICES PROVIDED BY THE WINE IMPACT AND RECOVERY15
ENTERPRISE, THE WINE IMPACT AND RECOVERY ENTERPRISE SHALL16
RECOMMEND THE WINE IMPACT AND RECOVERY FEE INCREASE OR17
DECREASE TO THE HOUSE OF REPRESENTATIVES FINANCE COMMITTEE AND18
THE SENATE FINANCE COMMITTEE, OR THEIR SUCCESSOR COMMITTEES, NO19
LATER THAN DECEMBER 15 PRIOR TO THE STATE FISCAL YEAR DURING20
WHICH THE ADJUSTMENT WILL BECOME EFFECTIVE . THE21
RECOMMENDATION MUST INCLUDE PROPOSED INFLATIONARY CHANGES ,22
ANY CHANGES BASED ON THE COSTS OF THE BUSINESS SERVICES PROVIDED23
BY THE WINE IMPACT AND RECOVERY ENTERPRISE , AND ANY OTHER24
INFORMATION DEEMED RELEVANT BY THE BOARD. THE WINE IMPACT AND25
RECOVERY ENTERPRISE SHALL NOT ADJUST THE FEE UNLESS APPROVED BY26
THE GENERAL ASSEMBLY ACTING BY BILL , AND THE FEE MUST NOT BE27
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GREATER THAN $0.07 ON EVERY LITER OF SPIRITS DISTRIBUTED IN1
COLORADO.2
(c) T HE EXECUTIVE DIRECTOR OF THE DEPARTMENT SHALL3
COLLECT, ADMINISTER, AND ENFORCE THE WINE IMPACT AND RECOVERY4
FEE IMPOSED BY THIS SUBSECTION (6) AS REQUIRED PURSUANT TO SECTION5
27-83-108.6
(7) (a) O N SEPTEMBER 1, 2026, OR AS SOON AS POSSIBLE7
THEREAFTER, THE STATE TREASURER SHALL TRANSFER SIX HUNDRED FIFTY8
THOUSAND DOLLARS FROM THE GENERAL FUND TO THE WINE IMPACT AND9
RECOVERY FUND FOR THE PURPOSE OF DEFRAYING EXPENSES INCURRED BY10
THE WINE IMPACT AND RECOVERY ENTERPRISE BEFORE IT RECEIVES11
REVENUE FROM THE WINE IMPACT AND RECOVERY FEE OR REVENUE BOND12
PROCEEDS. NOTWITHSTANDING ANY OTHER LAW, THE WINE IMPACT AND13
RECOVERY ENTERPRISE MAY ACCEPT AND EXPEND ANY MONEY14
TRANSFERRED, AND , NOTWITHSTANDING ANY STATE FISCAL RULE OR15
GENERALLY ACCEPTED ACCOUNTING PRINCIPLE THAT COULD OTHERWISE16
BE INTERPRETED TO REQUIRE A CONTRARY CONCLUSION , THE TRANSFER17
IS A LOAN FROM THE STATE TREASURER TO THE WINE IMPACT AND18
RECOVERY ENTERPRISE THAT IS REQUIRED TO BE REPAID AND IS NOT A19
GRANT FOR PURPOSES OF SECTION 20 (2)(d) OF ARTICLE X OF THE STATE20
CONSTITUTION OR AS DEFINED IN SECTION 24-77-102. LOAN LIABILITIES21
THAT ARE RECORDED IN THE WINE IMPACT AND RECOVERY FUND BUT ARE22
NOT REQUIRED TO BE PAID IN THE CURRENT STATE FISCAL YEAR MUST NOT23
BE CONSIDERED WHEN CALCULATING SUFFICIENT STATUTORY FUND24
BALANCE FOR PURPOSES OF SECTION 24-75-109.25
(b) N O LATER THAN JULY 1, 2029, THE WINE IMPACT AND26
RECOVERY ENTERPRISE SHALL REPAY THE LOAN OF SIX HUNDRED FIFTY27
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THOUSAND DOLLARS RECEIVED PURSUANT TO SUBSECTION (7)(a) OF THIS1
SECTION AND ACCUMULATED INTEREST FROM THE WINE IMPACT AND2
RECOVERY FUND. INTEREST ACCRUES ON THE MONEY BORROWED AT A3
RATE EQUIVALENT TO THE RATE PER ANNUM ON THE MOST RECENTLY4
ISSUED TEN -YEAR UNITED STATES TREASURY NOTE , ROUNDED TO THE5
NEAREST ONE -TENTH OF ONE PERCENT , AS REPORTED BY THE "WALL6
STREET JOURNAL", AS OF THE DATE THE TRANSFER REQUIRED BY7
SUBSECTION (7)(a) OF THIS SECTION IS MADE. INTEREST ACCRUES AT THE8
RATE SPECIFIED IN THIS SUBSECTION (7)(b) BEGINNING ON THAT DATE AND9
UNTIL THE DATE ON WHICH THE MONEY IS REPAID.10
(c) THIS SUBSECTION (7) IS REPEALED, EFFECTIVE JULY 1, 2031.11
27-83-108. Fees collection - department of revenue - rules -12
fund.13
(1) (a) T HE EXECUTIVE DIRECTOR OF THE DEPARTMENT SHALL14
COLLECT, ADMINISTER, AND ENFORCE THE BEER, CIDER, AND APPLE WINE15
IMPACT AND RECOVERY FEE IMPOSED PURSUANT TO SECTION 27-83-105,16
THE SPIRITS IMPACT AND RECOVERY FEE IMPOSED PURSUANT TO SECTION17
27-83-106, AND THE WINE IMPACT AND RECOVERY FEE IMPOSED PURSUANT18
TO SECTION 27-83-107 IN THE SAME MANNER AS THE COLLECTION ,19
ADMINISTRATION, AND ENFORCEMENT OF STATE ALCOHOL EXCISE TAXES20
IMPOSED PURSUANT TO SECTION 44-3-503. A MANUFACTURER OR21
WHOLESALE ALCOHOL DISTRIBUTOR THAT PAYS THE BEER , CIDER, AND22
APPLE WINE IMPACT AND RECOVERY FEE IMPOSED BY SECTION 27-83-105,23
THE SPIRITS IMPACT AND RECOVERY FEE IMPOSED BY SECTION 27-83-106,24
OR THE WINE IMPACT AND RECOVERY FEE IMPOSED BY SECTION 27-83-10725
SHALL REMIT THE FEE TO THE DEPARTMENT AT THE SAME TIME AND IN THE26
SAME MANNER IN WHICH THE MANUFACTURER OR WHOLESALE ALCOHOL27
HB26-1271-26-
DISTRIBUTOR REMITS THE STATE ALCOHOL EXCISE TAXES COLLECTED BY1
THE MANUFACTURER OR WHOLESALE ALCOHOL DISTRIBUTOR AS REQUIRED2
PURSUANT TO SECTION 44-3-503. THE DEPARTMENT MAY ADOPT RULES TO3
IMPLEMENT THIS SECTION.4
(b) (I) T HE ALCOHOL IMPACT AND RECOVERY ENTERPRISES FEE5
COLLECTION FUND IS CREATED IN THE STATE TREASURY . THE ALCOHOL6
IMPACT AND RECOVERY ENTERPRISES FEE COLLECTION FUND CONSISTS OF7
MONEY CREDITED TO THE ALCOHOL IMPACT AND RECOVERY ENTERPRISES8
FEE COLLECTION FUND PURSUANT TO THIS SECTION.9
(II) WHEN COLLECTING THE BEER, CIDER, AND APPLE WINE IMPACT10
AND RECOVERY FEE , THE SPIRITS IMPACT AND RECOVERY FEE , AND THE11
WINE IMPACT AND RECOVERY FEE , THE DEPARTMENT SHALL RETAIN AN12
AMOUNT THAT DOES NOT EXCEED THE TOTAL COST OF COLLECTING ,13
ADMINISTERING, AND ENFORCING THE FEE AND SHALL TRANSMIT THE14
AMOUNT RETAINED TO THE STATE TREASURER, WHO SHALL CREDIT IT TO15
THE ALCOHOL IMPACT ENTERPRISES FEE COLLECTION FUND.16
(III) A LL MONEY IN THE ALCOHOL IMPACT AND RECOVERY17
ENTERPRISES FEE COLLECTION FUND IS ANNUALLY APPROPRIATED TO THE18
DEPARTMENT TO DEFRAY THE COSTS INCURRED BY THE DEPARTMENT IN19
COLLECTING, ENFORCING , AND ADMINISTERING THE BEER , CIDER , AND20
APPLE WINE IMPACT AND RECOVERY FEE , THE SPIRITS IMPACT AND21
RECOVERY FEE, AND THE WINE IMPACT AND RECOVERY FEE.22
(c) THE DEPARTMENT SHALL TRANSMIT ALL THE BEER, CIDER, AND23
APPLE WINE IMPACT AND RECOVERY FEE , THE SPIRITS IMPACT AND24
RECOVERY FEE, AND THE WINE IMPACT AND RECOVERY FEE REVENUE, LESS25
ANY AM OUNT RETAINED PURSUANT TO SUBSECTION (1)(b) OF THIS26
SECTION, TO THE STATE TREASURER , WHO SHALL CREDIT THE NET27
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REVENUE TO THE APPROPRIATE, CORRESPONDING BEER, CIDER, AND APPLE1
WINE IMPACT AND RECOVERY FUND, SPIRITS IMPACT AND RECOVERY FUND,2
OR WINE IMPACT AND RECOVERY FUND.3
(2) (a) E FFECTIVE JULY 1, 2027, EACH MANUFACTURER OR4
WHOLESALE ALCOHOL DISTRIBUTOR SHALL PAY THE BEER , CIDER, AND5
APPLE WINE IMPACT AND RECOVERY FEE , THE SPIRITS IMPACT AND6
RECOVERY FEE, AND THE WINE IMPACT AND RECOVERY FEE FOR ALCOHOL7
DISTRIBUTED IN COLORADO.8
(b) O N OR BEFORE JANUARY 15, 2028, AND ON OR BEFORE9
JANUARY 15 OF EACH YEAR THEREAFTER , EACH MANUFACTURER OR10
WHOLESALE ALCOHOL DISTRIBUTER SHALL REPORT TO THE BEER, CIDER,11
AND APPLE WINE IMPACT AND RECOVERY ENTERPRISE, THE SPIRITS IMPACT12
AND RECOVERY ENTERPRISE , AND THE WINE IMPACT AND RECOVERY13
ENTERPRISE THE AMOUNT OF ALCOHOL DISTRIBUTED IN COLORADO14
DURING THE PRECEDING STATE FISCAL YEAR , IN A FORM AND MANNER15
DETERMINED BY EACH ENTERPRISE.16
27-83-109. Reporting and auditing.17
(1) (a) O N OR BEFORE FEBRUARY 1, 2029, AND ON OR BEFORE18
FEBRUARY 1 EACH YEAR THEREAFTER , THE BOARD SHALL SUBMIT A19
WRITTEN REPORT TO THE HEALTH AND HUMAN SERVICES COMMITTEE OF20
THE SENATE AND THE HEALTH AND HUMAN SERVICES COMMITTEE OF THE21
HOUSE OF REPRESENTATIVES , OR ANY SUCCESSOR COMMITTEES . AT A22
MINIMUM, THE REPORT MUST INCLUDE:23
(I) A DESCRIPTION OF THE OUTCOMES OF THE SERVICES SUPPORTED24
BY THE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY FEE , THE25
SPIRITS IMPACT AND RECOVERY FEE , AND THE WINE IMPACT AND26
RECOVERY FEE; AND27
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(II) THE INFORMATION REPORTED TO THE BEER, CIDER, AND APPLE1
WINE IMPACT AND RECOVERY ENTERPRISE , THE SPIRITS IMPACT AND2
RECOVERY ENTERPRISE , AND THE WINE IMPACT AND RECOVERY3
ENTERPRISE DESCRIBED IN SECTION 27-83-108 (2).4
(b) NOTWITHSTANDING THE REQUIREMENT IN SECTION 24-1-1365
(11)(a)(I), THE REQUIREMENT TO SUBMIT THE REPORT REQUIRED IN THIS6
(1) CONTINUES INDEFINITELY.7
(2) DURING THE 2032-33 STATE FISCAL YEAR, AND DURING EVERY8
FOURTH STATE FISCAL YEAR THEREAFTER , THE STATE AUDITOR SHALL9
CONDUCT AN AUDIT OF THE BEER , CIDER, AND APPLE WINE IMPACT AND10
RECOVERY ENTERPRISE, THE SPIRITS IMPACT AND RECOVERY ENTERPRISE,11
AND THE WINE IMPACT AND RECOVERY ENTERPRISE . EACH ENTERPRISE12
SHALL PAY THE COSTS OF THE AUDITS OF ITS ENTERPRISE . THE STATE13
AUDITOR SHALL REPORT THE FINDINGS FROM THE AUDITS , ALONG WITH14
ANY COMMENTS AND RECOMMENDATIONS , TO THE JOINT AUDIT15
COMMITTEE AND TO THE HEALTH AND HUMAN SERVICES COMMITTEE OF16
THE SENATE AND THE HEALTH AND HUMAN SERVICES COMMITTEE OF THE17
HOUSE OF REPRESENTATIVES , OR ANY SUCCESSOR COMMITTEES . THE18
STATE AUDITOR HAS CONTINUING AUTHORITY TO CONDUCT AUDITS OF THE19
BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY ENTERPRISE, THE20
SPIRITS IMPACT AND RECOVERY ENTERPRISE, AND THE WINE IMPACT AND21
RECOVERY ENTERPRISE AS THE STATE AUDITOR DEEMS APPROPRIATE.22
SECTION 2. In Colorado Revised Statutes, add 44-3-503.5 as23
follows:24
44-3-503.5. Impact and recovery fees collection.25
THE EXECUTIVE DIRECTOR SHALL COLLECT , ADMINISTER , AND26
ENFORCE THE BEER, CIDER, AND APPLE WINE IMPACT AND RECOVERY FEE27
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IMPOSED PURSUANT TO SECTION 27-83-105, THE SPIRITS IMPACT AND1
RECOVERY FEE IMPOSED PURSUANT TO SECTION 27-83-106, AND THE WINE2
IMPACT AND RECOVERY FEE IMPOSED PURSUANT TO SECTION 27-83-107,3
AS REQUIRED PURSUANT TO SECTION 27-83-108.4
SECTION 3. Act subject to petition - effective date. This act5
takes effect at 12:01 a.m. on the day following the expiration of the6
ninety-day period after final adjournment of the general assembly (August7
12, 2026, if adjournment sine die is on May 13, 2026); except that, if a8
referendum petition is filed pursuant to section 1 (3) of article V of the9
state constitution against this act or an item, section, or part of this act10
within such period, then the act, item, section, or part will not take effect11
unless approved by the people at the general election to be held in12
November 2026 and, in such case, will take effect on the date of the13
official declaration of the vote thereon by the governor.14
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