HB26-1327 • 2026

Large Employer Worker Health-Care Support

The bill creates the large employer health-care support enterprise (enterprise) to impose, assess, and collect the large employer health-care support fee (enterprise fee) in the amount of $2,300 for e

Budget Elections 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. L. Feret, Sen. K. Mullica, Rep. J. Bacon, Rep. K. Brown, Rep. C. Clifford, Rep. L. García, Rep. S. Lieder, Rep. T. Mauro, Rep. M. Rutinel, Rep. G. Rydin, Rep. R. Stewart, Rep. B. Titone, Rep. E. Velasco, Rep. S. Woodrow, Rep. Y. Zokaie, Rep. M. Lindsay, Rep. K. Nguyen, Rep. N. Ricks
Last action: 2026-05-07
Official status: Senate Committee on Finance Postpone Indefinitely
Effective date: Not listed

Plain English Breakdown

The official status shows the bill passed both chambers but was later postponed indefinitely by a Senate committee; however, the text provided describes the enacted language as if it were active.

Large Employer Health-Care Support Enterprise

This bill creates a new state program that charges large employers with many workers on medical assistance a fee to help pay for those workers' health care costs and offer buy-in grants.

What This Bill Does

Creates the Large Employer Health-Care Support Enterprise to manage and collect fees from qualifying businesses.
Requires employers with 500 or more supported workers to pay $2,300 per worker unless they meet specific exemptions like offering affordable coverage.
Uses fee money to help finance medical assistance benefits for working-age adults who do not have employer health insurance.
Provides reimbursement grants to large employers that choose to let their workers buy into the company's health plan.
Requires HCPF and the Department of Revenue to collect data, identify subject employers, and enforce payment rules.

Who It Names or Affects

Large employers defined as those with 500 or more supported workers in Colorado.
Workers who receive state medical assistance benefits but are not eligible based on disability.
The Department of Health Care Policy and Financing (HCPF) which administers the program.

Terms To Know

Supported Worker: A worker who receives state medical assistance benefits, excluding those eligible only due to disability.
Large Employer: An employer that has 500 or more supported workers in a calendar year.
Enterprise Fee: A charge of $2,300 per supported worker imposed on large employers who do not provide affordable health coverage or meet other exemptions.

Limits and Unknowns

The bill does not specify the exact date it becomes effective.
It is unclear how many businesses will qualify as large employers until HCPF reviews employee data for the 2027 calendar year.
The final amount of the fee may change if the enterprise board adjusts it based on costs, inflation, or other factors.

Amendments

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

J.001

HOU Appropriations

Passed [*]

Plain English: This amendment sets aside $59,625 from the new health-care support fund to pay for legal services needed by the Department of Law in the 2026-27 budget year.

It provides a specific amount of money ($59,625) to the Department of Law for the 2026-27 state fiscal year.
The funding comes from revenue collected by the large employer health-care support enterprise and is taken from its dedicated cash fund.
This budget allows the department to hire or use an additional 0.3 full-time employee equivalent (FTE) for legal work related to this new program.

The amendment text does not explain exactly what specific laws will be written, only that money is provided for those services.
It assumes the department needs an extra 0.3 FTE but does not detail how many hours or tasks this covers.

L.005

HOU Appropriations

Passed [*]

Plain English: This amendment changes the bill to allow a new health care fund to pay for medical insurance premiums and help workers buy into employer plans, while adding rules to stop companies from tricking the system.

The fund will now be used to pay Medical Assistance program premiums for eligible workers who are not already covered by other state funds.
Large employers can receive money back (reimbursement grants) if their workers choose to buy into employer-sponsored health insurance plans.
Employers must report how many hours they work, but the fund can exempt them from reporting if they prove they offer affordable coverage to all employees working at least 20 hours a week or 80 hours a month.
The bill adds penalties of up to $5,000 for employers who intentionally misclassify workers (like calling full-time staff part-time) to avoid paying the required fee.

The official text provided is cut off at the end and does not show the complete fine amount or final rules.
Some specific legal section numbers are changed in this amendment, but their exact meaning requires reading other parts of state law not included here.

L.002

HOU Finance

Passed [*]

Plain English: HB1327_L.002 HOUSE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.

HB1327_L.002 HOUSE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.
HB26-1327 be amended as follows: 1 Amend printed bill, page 4, line 17, strike "TO:" and substitute "TO, AS 2 DETERMINED BY THE BOARD:".
3 Page 4, line 21, strike "AND".
4 Page 4, line 24, strike "PROGRAM;" and substitute "PROGRAM; AND 5 (III) ASSIST WITH INITIAL COSTS FOR OR ONGOING MAINTENANCE 6 OF LARGE EMPLOYER WELLNESS PROGRAMS OR ON-SITE HEALTH CLINICS 7 FOR WORKERS;".

L.003

HOU Finance

Passed [*]

Plain English: HB1327_L.003 HOUSE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.

HB1327_L.003 HOUSE COMMITTEE OF REFERENCE AMENDMENT Committee on Finance.
HB26-1327 be amended as follows: 1 Amend Health and Human Services Committee Report, dated March 24, 2 2026, page 2, line 8, strike "- rules." and substitute "- rules - repeal.".
3 Page 6, line 31, after "(4)" insert "(a)".
4 Page 6, after line 35 insert: 5 "(b) (I) IF THE IMPOSITION OF THE FEE PURSUANT TO SUBSECTION 6 (2)(b)(I) OF THIS SECTION IS ESTIMATED TO RESULT IN THE COLLECTION OF 7 FEES AND SURCHARGES THAT EXCEED ONE HUNDRED MILLION DOLLARS IN 8 THE ENTERPRISE'S FIRST FIVE FISCAL YEARS, THE BOARD SHALL ADJUST 9 THE FEES, LOWER THE FEES, OR STOP COLLECTING THE FEES IN ORDER TO 10 NOT COLLECT FEES OR SURCHARGES THAT EXCEED ONE HUNDRED MILLION 11 DOLLARS IN THE ENTERPRISE'S FIRST FIVE FISCAL YEARS, WHICH FIVE-YEAR 12 PERIOD, FOR THE PURPOSE OF SECTION 24-77-108, ENDS ON JULY 1, 2030.

L.001

HOU Health & Human Services

Passed [*]

Plain English: This amendment clarifies who counts as a large employer and worker, sets up rules for collecting fees from companies with at least 500 employees, and requires the state to prioritize using that money to keep health benefits available.

The bill now includes public entities in addition to private businesses when defining which employers must pay the fee.
A 'worker' is specifically defined as an employee of a large employer under existing labor laws.
Large employers with 500 or more employees must submit detailed annual reports about their staff, including names and hours worked, by January 31 starting in 2028.
The state board must prioritize using the collected fees to maintain medical assistance benefits for workers.

The provided text is incomplete because it cuts off at page 4 of the amendment, so details about fee exemptions and final payment deadlines are missing.
Some technical legal references regarding specific state statutes were not fully explained in plain English to avoid guessing their exact meaning.

L.006

Second Reading

Lost [**]

Plain English: This amendment would require voters to approve or reject the bill in a November 2026 election before it becomes law.

The bill must be put on the ballot for an official vote by registered Colorado voters.

This amendment was lost, meaning this change to require a voter referendum did not happen in its final form.
The text does not explain what happens if the election is held and voters say 'No' other than implying the act would not become law.

L.008

Second Reading

Lost [**]

Plain English: This amendment requires the board to hire an outside expert to study how a new employer fee affects hiring, wages, and business decisions in Colorado.

The board must contract with an independent third-party evaluator to conduct studies on the impact of the fee.
Studies will look at effects on hiring practices, employee pay, investments, legal risks, and where businesses choose to locate.
An initial study report is due by July 1, 2027.
Additional reports must be completed every three years after that.

The amendment text does not specify how much the studies will cost or which specific companies might hire the evaluator.
This amendment was marked as 'Lost' in its official status, meaning it did not pass and is likely not part of the final law.

L.009

Second Reading

Lost [**]

Plain English: This amendment would remove a specific section from the bill that sets up rules for ending part of the program in July 2029.

It deletes the rule stating that Part 12 of the law will be repealed on July 1, 2029.

The amendment text is incomplete and contains confusing instructions about changing other pages in reports.
Because the full context of 'Part 12' is missing from this snippet, it is unclear exactly which rules or fees would be affected by removing that repeal date.

L.012

Second Reading

Passed [**]

Plain English: This amendment updates the bill's text to clarify who must pay a new health care fee, sets specific deadlines for payments and funding decisions, and corrects references in related government reports.

It adds workers enrolled in the Medicaid Buy-In program as people subject to the large employer health-care support fee.
It requires employers to start paying this fee by August 1, 2028, and every year after that on August 1.
It gives a board the power to decide how much of the collected money goes to specific uses starting September 1, 2028.
It fixes several typos and updates references in government reports about health insurance and bill sections.

The amendment text only shows changes to other documents (like the Appropriations report) rather than explaining exactly what those original sentences meant before they were changed.
Some specific details about how the fee is calculated or which employers are affected are not included in this short list of edits.

L.014

Second Reading

Lost [**]

Plain English: This amendment would stop the board from raising a health care support fee after it is first set, though they could lower it.

The bill adds a rule that says once the board decides on the initial amount of the large employer health-care support fee, they cannot increase it in the future.

This amendment was lost and did not become part of the final law.
The text refers to a specific section called 'subsection (4)(b)(I)' that is not included here, so we do not know what exceptions might allow an increase.

L.015

Second Reading

Lost [**]

Plain English: This amendment changes the rule for which companies must pay a new fee by requiring them to have at least 500 workers, with more than half of those being supported workers.

The bill would now only apply to employers who have at least 500 employees instead of just five.

The amendment text cuts off mid-sentence, so the full time period for counting these workers is not clear.
This proposal was voted down and did not become part of the final bill.

Bill History

2026-05-07 Senate
Senate Committee on Finance Postpone Indefinitely
2026-05-05 Senate
Introduced In Senate - Assigned to Finance
2026-05-05 House
House Third Reading Passed - No Amendments
2026-05-04 House
House Second Reading Special Order - Passed with Amendments - Committee, Floor
2026-05-01 House
House Committee on Appropriations Refer Amended to House Committee of the Whole
2026-03-30 House
House Committee on Finance Refer Amended to Appropriations
2026-03-24 House
House Committee on Health & Human Services Refer Amended to Finance
2026-03-09 House
Introduced In House - Assigned to Health & Human Services

Official Summary Text

The bill creates the large employer health-care support enterprise (enterprise) to impose, assess, and collect the large employer health-care support fee (enterprise fee)
in the amount of $2,300
for each supported worker for the calendar year
in an amount determined by the enterprise board (enterprise board) that reflects the costs of the services provided by the enterprise
. A worker who is receiving medical assistance benefits under the state medical assistance program,
except for a worker eligible for medical assistance benefits based on disability,
is a supported
worker
(supported worker).
An employer is subject to the enterprise fee if the employer is a large employer, which is defined in the bill as an employer that has 500 or more supported workers (large employer). An employer is exempted from paying the enterprise fee if the employer:
Provides affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month;
Is a franchisee of the employer;
Is a nonprofit employer;
Is a public employer; or
Has a collective bargaining agreement with its employees that includes health-care coverage.
The business purpose
s
of the enterprise
are
to
use enterprise fee revenue to
help large employers retain supported workers who are not provided employer-sponsored affordable health coverage by using enterprise fee revenue to:
Help finance the costs for medical assistance benefits for large employers'
supported
workers
; and

Provide reimbursement grants to large employers for some or all of an employer's costs incurred for allowing a worker to buy into an employer-sponsored health benefit plan, should the employer choose to participate in the worker buy-in program created in the bill.
This

These business
service
s
reduce
s
lost productivity due to worker illness and training costs to replace workers who may otherwise seek employment that provides affordable health coverage.
Starting with a review of the 2027 calendar year,
the department of health care policy and financing (HCPF)

every employer that employed 500 or more workers in the state
shall prepare
an annual employer report on or before January 31, 2028, and on or before the same date each year thereafter, that includes information about the employer's employees, including the employee's name, date of birth, hours worked, and dates of employment for the preceding calendar year. An employer may seek an exemption from the requirement to file the annual employer report by demonstrating that

it provides affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month. Upon receipt of the annual employer report, the enterprise shall determine whether an employer is
a large employer
and shall issue a
report by March of the
following

same
calendar year that identifies large employers by their number of supported workers for the preceding calendar year
and impose the enterprise fee on each large employer
. An employer may contest the employer's identification as a large employer. Once identified, a large employer shall either pay the enterprise fee for each of the large employer's supported workers or demonstrate that it
provides

will offer
affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month. The enterprise may adjust the amount of the enterprise fee to reflect the cost of the services, for inflation, or for other reasons.
A large employer commits a petty offense and is subject to a civil penalty for

The enterprise shall contract with the department of revenue to collect and enforce the payment of the enterprise fee on behalf of the enterprise, including the
failure to provide information necessary to calculate the enterprise fee or to either timely pay the enterprise fee or demonstrate that the large employer offers affordable health coverage as specified in the bill.
The department of revenue may collect interest and penalties and institute collection actions on behalf of the enterprise.
Enterprise revenue is used to
support the

pay for

payment of
medical assistance benefits
for working-age adults
under the state medical assistance program,
and
to
increase reimbursement rates for

ensure access to
health-care providers providing medical assistance program services,
to ensure worker access to medical services

and to pay for large employer reimbursement grants under the worker buy-in program for large employers that pay the enterprise fee.
The enterprise is governed by the enterprise board, and the enterprise board shall report annually to the general assembly on the enterprise revenue and the enterprise's use of the enterprise revenue in support of large employers.
If the enterprise determines that the enterprise
to

would
receive more than $100 million dollars in its first 5 fiscal years, the
state treasurer shall credit the additional fee revenue to the large employer fee cash fund created in the state treasury for administration by HCPF, and that fee revenue is subject to the state fiscal year spending limit imposed by section 20 of article X of the state constitution and the excess revenues cap. The money in the large employer fee cash fund shall be used by HCPF to pay for costs for medical assistance benefits to support large employers' supported workers

enterprise shall reduce the amount of the enterprise fee.
(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Current Bill Text

Read the full stored bill text

Second Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
REENGROSSED
This Version Includes All Amendments
Adopted in the House of Introduction
LLS NO. 26-0442.03 Brita Darling x2241 HOUSE BILL 26-1327
House Committees Senate Committees
Health & Human Services
Finance
Appropriations
A BILL FOR AN ACT
CONCERNING HEALTH -CARE SUPPORT FOR LARGE EMPLOYERS '101
WORKERS, AND , IN CONNECTION THEREWITH, MAKING AN102
APPROPRIATION.103
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 the large employer health-care support enterprise
(enterprise) to impose, assess, and collect the large employer health-care
support fee (enterprise fee) in the amount of $2,300 for each supported
worker for the calendar year. A worker who is receiving medical
assistance benefits under the state medical assistance program is a
HOUSE
3rd Reading Unamended
May 5, 2026
HOUSE
Amended 2nd Reading
May 4, 2026
HOUSE SPONSORSHIP
Feret, Bacon, Brown, Clifford, Garcia, Lieder, Mauro, Rutinel, Rydin, Stewart R., Titone,
Velasco, Woodrow, Zokaie, Lindsay, Nguyen, Ricks
SENATE SPONSORSHIP
Mullica,
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.
supported worker (supported worker).
The business purpose of the enterprise is to help large employers
retain supported workers who are not provided employer-sponsored
affordable health coverage by using enterprise fee revenue to help finance
the costs for medical assistance benefits for large employers' workers.
This service reduces lost productivity due to worker illness and training
costs to replace workers who may otherwise seek employment that
provides affordable health coverage.
An employer is subject to the enterprise fee if the employer is a
large employer, which is defined in the bill as an employer that has 500
or more supported workers (large employer). An employer is exempted
from paying the enterprise fee if the employer:
! Provides affordable health coverage to all workers working
20 or more hours per week or 80 or more hours per month;
! Is a franchisee of the employer;
! Is a nonprofit employer;
! Is a public employer; or
! Has a collective bargaining agreement with its employees
that includes health-care coverage.
Starting with a review of the 2027 calendar year, the department
of health care policy and financing (HCPF) shall prepare a large employer
report by March of the following calendar year that identifies large
employers by their number of supported workers for the preceding
calendar year. An employer may contest the employer's identification as
a large employer. Once identified, a large employer shall either pay the
enterprise fee for each of the large employer's s upported wo rkers or
demonstrate that it provides affordable health coverage to all workers
working 20 or more hours per week or 80 or more hours per month. The
enterprise may adjust the amount of the enterprise fee to reflect the cost
of the services, for inflation, or for other reasons. A large employer
commits a petty offense and is subject to a civil penalty for failure to
provide information necessary to calculate the enterprise fee or to either
timely pay the enterprise fee or demonstrate that the large employer offers
affordable health coverage as specified in the bill.
Enterprise revenue is used to pay for medical assistance benefits
for working-age adults under the state medical assistance program and to
increase reimbursement rates for health-care providers providing medical
assistance program services to ensure worker access to medical services.
The enterprise is governed by the enterprise board, and the
enterprise board shall report annually to the general assembly on the
enterprise revenue and the enterprise's use of the enterprise revenue in
support of large employers.
If the enterprise determines that retaining additional enterprise fee
revenue would cause the enterprise to receive more than $100 million
dollars in its first 5 fiscal years, the state treasurer shall credit the
1327-2-
additional fee revenue to the large employer fee cash fund created in the
state treasury for administration by HCPF, and that fee revenue is subject
to the state fiscal year spending limit imposed by section 20 of article X
of the state constitution and the excess revenues cap. The money in the
large employer fee cash fund shall be used by HCPF to pay for costs for
medical assistance benefits to support large employers' supported
workers.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, add part 12 to article2
1 of title 25.5 as follows:3
PART 124
LARGE EMPLOYER HEALTH-CARE5
SUPPORT ENTERPRISE6
25.5-1-1201. Short title.7
THE SHORT TITLE OF THIS PART 12 IS THE "LARGE EMPLOYER8
HEALTH-CARE SUPPORT ENTERPRISE ACT".9
25.5-1-1202. Legislative declaration.10
(1) THE GENERAL ASSEMBLY FINDS THAT:11
(a) L ARGE EMPLOYERS PROVIDE JOBS FOR THOUSANDS OF12
COLORADO WORKERS, BUT MANY LARGE EMPLOYERS DO NOT PROVIDE13
AFFORDABLE HEALTH-CARE COVERAGE FOR WORKERS WHO WORK FEWER14
THAN THIRTY HOURS PER WEEK OR ONE HUNDRED THIRTY HOURS PER15
MONTH;16
(b) M ANY WORKERS WHO ARE NOT OFFERED17
EMPLOYER-SPONSORED AFFORDABLE HEALTH COVERAGE ARE ENROLLED18
IN AND RECEIVE STATE-SUBSIDIZED MEDICAL ASSISTANCE BENEFITS;19
(c) LARGE EMPLOYERS DIRECTLY BENEFIT FROM THEIR WORKERS'20
PARTICIPATION IN STATE -SUBSIDIZED MEDICAL ASSISTANCE BENEFITS ,21
WHICH PARTICIPATION KEEPS WORKERS HEALTHY, REDUCES LOST22
1327-3-
PRODUCTIVITY DUE TO WORKER ILLNESS, AND INCREASES WORKER1
RETENTION; AND2
(d) F URTHER, THE STATE 'S INVESTMENT IN HEALTH CARE FOR3
LARGE EMPLOYERS' WORKERS SUPPORTS A LARGE EMPLOYER'S BUSINESS4
DECISION TO HOLD DOWN HOURS AND WAGES , WHICH REDUCES COSTS5
BECAUSE:6
(I) LARGE EMPLOYERS ARE NOT PROVIDING HEALTH COVERAGE7
FOR MEDICAL CARE THAT EVERY WORKER NEEDS; AND8
(II) THE AVAILABILITY OF MEDICAL ASSISTANCE BENEFITS9
SUPPORT THE RETENTION OF WORKERS IN CERTAIN JOBS AND REDUCE10
LARGE EMPLOYERS ' TRAINING COSTS THAT ARISE WHEN REPLACING11
WORKERS WHO MAY OTHERWISE SEEK EMPLOYMENT THAT PROVIDES12
AFFORDABLE HEALTH COVERAGE.13
(2) THE GENERAL ASSEMBLY DECLARES THAT:14
(a) T HE LARGE EMPLOYER HEALTH -CARE SUPPORT ENTERPRISE15
PROVIDES VALUABLE BENEFITS AND BUSINESS SERVICES TO LARGE16
EMPLOYERS BY , IN EXCHANGE FOR PAYING THE LARGE EMPLOYER17
HEALTH-CARE SUPPORT FEE IMPOSED PURSUANT TO SECTION 25.5-1-1206,18
USING THE FEE REVENUE TO:19
(I) IMPROVE THE HEALTH AND PRODUCTIVITY OF WORKERS FOR20
WHOM A LARGE EMPLOYER DOES NOT PROVIDE AFFORDABLE HEALTH21
COVERAGE BY SUPPORTING THE AVAILABILITY OF MEDICAL ASSISTANCE22
BENEFITS AND HEALTH -CARE PROVIDERS FOR THE LARGE EMPLOYER 'S23
WORKERS; AND24
(II) PROVIDE REIMBURSEMENT GRANTS FOR LARGE EMPLOYERS '25
COSTS FOR WORKERS WHO CHOOSE TO BUY INTO AN26
EMPLOYER-SPONSORED HEALTH BENEFIT PLAN PURSUANT TO SECTION27
1327-4-
25.5-1-1207;1
(b) NO OTHER ENTERPRISE CREATED SIMULTANEOUSLY OR WITHIN2
THE PRECEDING FIVE YEARS SERVES PRIMARILY THE SAME PURPOSE AS THE3
LARGE EMPLOYER HEALTH -CARE SUPPORT ENTERPRISE AND THE4
ENTERPRISE DOES NOT REQUIRE VOTER APPROVAL PURSUANT TO SECTION5
24-77-108;6
(c) IT IS NECESSARY, APPROPRIATE, AND IN THE BEST INTEREST OF7
THE STATE TO ACKNOWLEDGE THAT , BY PROVIDING THE BENEFITS AND8
SERVICES SPECIFIED IN THIS PART 12, THE LARGE EMPLOYER HEALTH-CARE9
SUPPORT ENTERPRISE ENGAGES IN ACTIVITIES CONDUCTED IN THE PURSUIT10
OF A BENEFIT , GAIN , OR LIVELIHOOD AND THEREFORE OPERATES AS A11
BUSINESS; AND12
(d) C ONSISTENT WITH THE DETERMINATION OF THE COLORADO13
SUPREME COURT IN NICHOLL V. E-470 PUBLIC HIGHWAY AUTHORITY, 89614
P.2d 859 (COLO. 1995), THAT THE POWER TO IMPOSE TAXES IS15
INCONSISTENT WITH ENTERPRISE STATUS UNDER SECTION 20 OF ARTICLE16
X OF THE STATE CONSTITUTION , THE GENERAL ASSEMBLY CONCLUDES17
THAT THE REVENUE COLLECTED BY THE ENTERPRISE IS GENERATED BY A18
FEE, NOT A TAX, BECAUSE THE MONEY CREDITED TO THE ENTERPRISE IS:19
(I) I MPOSED FOR THE SPECIFIC PURPOSE OF ALLOWING THE20
ENTERPRISE TO DEFRAY THE COSTS OF PROVIDING THE BUSINESS SERVICES21
DESCRIBED IN THIS PART 12;22
(II) COLLECTED AT RATES THAT ARE REASONABLY CALCULATED23
BASED ON THE COSTS OF THE SERVICES PROVIDED BY THE ENTERPRISE ;24
AND25
(III) NOT STATE FISCAL YEAR SPENDING, AS DEFINED IN SECTION26
24-77-102 (17), OR STATE REVENUES, AS DEFINED IN SECTION 24-77-103.627
1327-5-
(6)(c), AND DOES NOT COUNT AGAINST EITHER THE STATE FISCAL YEAR1
SPENDING LIMIT IMPOSED BY SECTION 20 OF ARTICLE X OF THE STATE2
CONSTITUTION OR THE EXCESS STATE REVENUES CAP , AS DEFINED IN3
SECTION 24-77-103.6 (6)(b), SO LONG AS THE ENTERPRISE QUALIFIES AS4
AN ENTERPRISE FOR PURPOSES OF SECTION 20 OF ARTICLE X OF THE STATE5
CONSTITUTION.6
25.5-1-1203. Definitions.7
AS USED IN THIS PART 12, UNLESS THE CONTEXT OTHERWISE8
REQUIRES:9
(1) "AFFORDABLE HEALTH COVERAGE" MEANS HEALTH COVERAGE10
THAT IS EQUIVALENT TO THE MINIMUM ESSENTIAL COVERAGE REQUIRED11
UNDER THE FEDERAL ACT AND THAT IS AFFORDABLE AND PROVIDES12
MINIMUM VALUE, AS DETERMINED UNDER THE FEDERAL ACT AS IT EXISTED13
ON DECEMBER 31, 2025.14
(2) "BOARD" MEANS THE ENTERPRISE BOARD CREATED IN SECTION15
25.5-1-1205.16
(3) "D EPARTMENT OF REVENUE " MEANS THE DEPARTMENT OF17
REVENUE CREATED IN SECTION 24-1-117.18
(4) (a) "EMPLOYER" MEANS A PERSON THAT CONDUCTS BUSINESS19
IN THE STATE.20
(b) "EMPLOYER" DOES NOT INCLUDE A PERSON THAT:21
22
(I) IS A FRANCHISEE OF THE EMPLOYER;23
(II) IS A NONPROFIT EMPLOYER;24
(III) IS A PUBLIC EMPLOYER, AS DEFINED IN SECTION 29-33-103 (6),25
OR A PUBLIC ENTITY AS DEFINED IN SECTION 24-10-103 (5); OR26
(IV) H AS A COLLECTIVE BARGAINING AGREEMENT WITH ITS27
1327-6-
EMPLOYEES THAT INCLUDES AFFORDABLE HEALTH-CARE COVERAGE.1
(5) "E NTERPRISE" MEANS THE LARGE EMPLOYER HEALTH -CARE2
SUPPORT ENTERPRISE CREATED IN THIS PART 12.3
(6) "F EDERAL ACT " MEANS THE "PATIENT PROTECTION AND4
AFFORDABLE CARE ACT", PUB.L. 111-148, AS AMENDED BY THE FEDERAL5
"HEALTH CARE AND EDUCATION RECONCILIATION ACT OF 2010", PUB.L.6
111-152, AS AMENDED, INCLUDING ANY FEDERAL REGULATIONS ADOPTED7
UNDER THE FEDERAL ACT.8
(7) "FEE" MEANS THE LARGE EMPLOYER HEALTH -CARE SUPPORT9
FEE CREATED IN SECTION 25.5-1-1206.10
(8) "FUND" MEANS THE LARGE EMPLOYER HEALTH-CARE SUPPORT11
FUND CREATED IN SECTION 25.5-1-1208.12
(9) (a) "L ARGE EMPLOYER " MEANS AN EMPLOYER WITH FIVE13
HUNDRED OR MORE SUPPORTED WORKERS DURING THE IMMEDIATELY14
PRECEDING CALENDAR YEAR.15
(b) F OR PURPOSES OF SUBSECTION (9)(a) OF THIS SECTION , THE16
DETERMINATION OF THE AVERAGE NUMBER OF WORKERS WHO ARE17
RECEIVING MEDICAL ASSISTANCE BENEFITS IN THE PRECEDING CALENDER18
YEAR DOES NOT INCLUDE:19
(I) A WORKER WHO IS UNDER EIGHTEEN YEARS OLD; 20
(II) A WORKER EMPLOYED AS A SEASONAL WORKER, AS DEFINED21
IN SECTION 8-70-103 (23.6); OR22
(III) A WORKER WHO QUALIFIES FOR SOCIAL SECURITY DISABILITY23
INSURANCE UNDER 42 U.S.C. SECS. 401 TO 433, SUPPLEMENTAL SECURITY24
INCOME UNDER 42 U.S.C. SEC. 1381 ET SEQ., OR A WORKER WHO IS25
ENROLLED IN THE MEDICAID BUY -IN PROGRAM CREATED IN SECTION26
25.5-6-1404.27
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(10) "MEDICAL ASSISTANCE BENEFITS" MEANS BENEFITS PROVIDED1
UNDER THE MEDICAL ASSISTANCE PROGRAM.2
(11) "M EDICAL ASSISTANCE PROGRAM " MEANS THE STATE3
MEDICAL ASSISTANCE PROGRAM ESTABLISHED IN ARTICLES 4, 5, AND 6 OF4
THIS TITLE 25.5.5
(12) "SUPPORTED WORKERS" MEANS, FOR THE CALENDAR YEAR ,6
THE AVERAGE OF THE NUMBER OF A LARGE EMPLOYER 'S WORKERS WHO7
RECEIVED MEDICAL ASSISTANCE BENEFITS FOR ANY MONTH IN THE8
CALENDAR YEAR BEGINNING AFTER THE FIRST SIXTY DAYS OF9
EMPLOYMENT. "SUPPORTED WORKERS" DOES NOT INCLUDE WORKERS WHO10
QUALIFY FOR SOCIAL SECURITY DISABILITY INSURANCE UNDER 42 U.S.C.11
SECS. 401 TO 433 OR SUPPLEMENTAL SECURITY INCOME UNDER 42 U.S.C.12
SEC .1381 ET SEQ.13
(13) "W ORKER" MEANS AN EMPLOYEE, AS DEFINED IN SECTION14
8-4-101 (5), OF A LARGE EMPLOYER.15
25.5-1-1204. Large employer health-care support enterprise16
- creation - purpose - reporting - repeal.17
(1) T HERE IS CREATED THE LARGE EMPLOYER HEALTH -CARE18
SUPPORT ENTERPRISE . THE ENTERPRISE IS AND OPERATES AS A19
GOVERNMENT-OWNED BUSINESS WITHIN THE STATE DEPARTMENT FOR THE20
PURPOSE OF CONDUCTING THE BUSINESS ACTIVITIES DESCRIBED IN21
SUBSECTION (2) OF THIS SECTION. THE ENTERPRISE IS A TYPE 1 ENTITY, AS22
DEFINED IN SECTION 24-1-105, AND EXERCISES ITS POWERS AND PERFORMS23
ITS DUTIES AND FUNCTIONS UNDER THE STATE DEPARTMENT.24
(2) THE ENTERPRISE IS CREATED FOR THE BUSINESS PURPOSE OF25
IMPOSING, ASSESSING , AND COLLECTING THE LARGE EMPLOYER26
HEALTH-CARE SUPPORT FEE PURSUANT TO SECTION 25.5-1-1206 AND TO27
1327-8-
USE THE FEE REVENUE TO SUPPORT THE HEALTH , PRODUCTIVITY , AND1
RETENTION OF A LARGE EMPLOYER 'S SUPPORTED WORKERS BY, AS2
DETERMINED BY THE BOARD:3
(a) SUPPORTING THE PAYMENT OF MEDICAL ASSISTANCE PROGRAM4
PREMIUMS FOR WORKERS RECEIVING MEDICAL ASSISTANCE BENEFITS5
WHOSE COVERAGE IS NOT FUNDED BY THE HEALTHCARE AFFORDABILITY6
AND SUSTAINABILITY HOSPITAL PROVIDER FEE CASH FUND PURSUANT TO7
SECTION 25.5-4-402.4 (5)(b)(IV) AND ENSURING ACCESS TO HEALTH-CARE8
PROVIDERS; AND9
(b) PROVIDING REIMBURSEMENT GRANTS FOR LARGE EMPLOYERS'10
COSTS FOR WORKERS WHO CHOOSE TO BUY INTO AN11
EMPLOYER-SPONSORED HEALTH BENEFIT PLAN PURSUANT TO SECTION12
25.5-1-1207.13
14
(3) THE ENTERPRISE CONSTITUTES AN ENTERPRISE FOR PURPOSES15
OF SECTION 20 OF ARTICLE X OF THE STATE CONSTITUTION SO LONG AS IT16
RETAINS THE AUTHORITY TO ISSUE REVENUE BONDS AND RECEIVES LESS17
THAN TEN PERCENT OF ITS TOTAL REVENUES IN GRANTS , AS DEFINED IN18
SECTION 24-77-102 (7), FROM ALL COLORADO STATE AND LOCAL19
GOVERNMENTS COMBINED. SO LONG AS IT CONSTITUTES AN ENTERPRISE,20
THE ENTERPRISE IS NOT SUBJECT TO SECTION 20 OF ARTICLE X OF THE21
STATE CONSTITUTION.22
(4) I N FURTHERANCE OF THE BUSINESS PURPOSES OF THE23
ENTERPRISE AND TO FULLY EXERCISE ITS POWERS AND DUTIES THROUGH24
THE BOARD, THE ENTERPRISE HAS THE POWER AND DUTY TO:25
(a) I MPOSE, ASSESS , AND COLLECT THE LARGE EMPLOYER26
HEALTH-CARE SUPPORT FEE PURSUANT TO SECTION 25.5-1-1206;27
1327-9-
(b) ISSUE REVENUE BONDS PAYABLE FROM THE REVENUE OF THE1
ENTERPRISE;2
(c) PAY THE REASONABLE, DIRECT, AND INDIRECT ADMINISTRATIVE3
COSTS OF THE ENTERPRISE, INCLUDING THE REASONABLE ADMINISTRATIVE4
COSTS OF THE STATE DEPARTMENT AND THE DEPARTMENT OF REVENUE IN5
CONNECTION WITH THEIR DUTIES RELATING TO THE FEE;6
(d) (I) ENTER INTO CONTRACTS WITH THIRD PARTIES, INCLUDING7
THE STATE DEPARTMENT, TO ENGAGE THE SERVICES OF PUBLIC OR PRIVATE8
ENTITIES, CONTRACTORS , OR CONSULTANTS FOR PROFESSIONAL AND9
TECHNICAL ASSISTANCE AND TO PROVIDE ADVICE AND OTHER SERVICES10
RELATED TO CONDUCTING THE AFFAIRS OF THE ENTERPRISE.11
(II) THE STATE DEPARTMENT SHALL PROVIDE OFFICE SPACE AND12
ADMINISTRATIVE STAFF TO THE ENTERPRISE, AS NEEDED, AT FAIR MARKET13
RATES, PURSUANT TO A CONTRACT ENTERED INTO PURSUANT TO THIS14
SUBSECTION (4)(d).15
(e) A DOPT, AMEND , OR REPEAL RULES OR POLICIES FOR THE16
REGULATION OF THE ENTERPRISE 'S AFFAIRS AND THE C ONDUCT OF THE17
ENTERPRISE'S BUSINESS CONSISTENT WITH THIS PART 12;18
(f) E NGAGE THE ATTORNEY GENERAL 'S OFFICE FOR LEGAL19
SERVICES;20
(g) ENGAGE THE STATE DEPARTMENT AS NECESSARY TO REVIEW21
ADMINISTRATIVE DATA FOR PURPOSES OF IDENTIFYING LARGE EMPLOYERS22
AND DETERMINING A LARGE EMPLOYER'S NUMBER OF SUPPORTED23
WORKERS;24
(h) E NGAGE THE DEPARTMENT OF REVENUE TO COLLECT AND25
ENFORCE THE LARGE EMPLOYER HEALTH-CARE SUPPORT FEE;26
(i) PREPARE AND SUBMIT AN ANNUAL REPORT OF THE ENTERPRISE'S27
1327-10-
ACTIVITIES AND FUNDING PURSUANT TO SUBSECTION (6) OF THIS SECTION;1
(j) SEEK, ACCEPT, AND EXPEND GRANTS OR OTHER MONEY FROM2
THE FEDERAL GOVERNMENT, INCLUDING MATCHING MONEY FOR THE3
MEDICAL ASSISTANCE PROGRAM, IF AVAILABLE, AND GIFTS, GRANTS, OR4
DONATIONS FROM OTHER PUBLIC AND PRIVATE SOURCES TO SUPPORT AND5
ENHANCE ENTERPRISE ACTIVITIES; EXCEPT THAT THE ENTERPRISE SHALL6
NOT ACCEPT GRANTS FROM THE STATE OR FROM LOCAL GOVERNMENTS7
UNLESS THE COMBINED TOTAL OF ALL GRANTS FROM SUCH SOURCES IS8
UNDER TEN PERCENT OF THE ENTERPRISE'S ANNUAL REVENUE; AND9
(k) EXERCISE ALL RIGHTS AND POWERS NECESSARY OR INCIDENTAL10
TO OR IMPLIED FROM THE SPECIFIC POWERS AND DUTIES GRANTED IN THIS11
PART 12.12
(5) (a) (I) ON OR AFTER THE EFFECTIVE DATE OF THIS PART 12, THE13
STATE TREASURER MAY TRANSFER MONEY FROM THE GENERAL FUND TO14
THE FUND FOR THE PURPOSE OF DEFRAYING EXPENSES INCURRED BY THE15
ENTERPRISE BEFORE IT RECEIVES FEE REVENUE OR REVENUE BOND16
PROCEEDS. NOTWITHSTANDING ANY OTHER LAW , THE ENTERPRISE MAY17
ACCEPT AND EXPEND ANY MONEY SO TRANSFERRED , AND ,18
NOTWITHSTANDING ANY STATE FISCAL RULE OR GENERALLY ACCEPTED19
ACCOUNTING PRINCIPLE THAT COULD OTHERWISE BE INTERPRETED TO20
REQUIRE A CONTRARY CONCLUSION, THE TRANSFER IS A LOAN FROM THE21
STATE TREASURER TO THE ENTERPRISE THAT IS REQUIRED TO BE REPAID22
AND IS NOT A GRANT FOR PURPOSES OF SECTION 20 (2)(d) OF ARTICLE X OF23
THE STATE CONSTITUTION OR AS DEFINED IN SECTION 24-77-102 (7). ALL24
MONEY TRANSFERRED AS A LOAN TO THE ENTERPRISE IS CREDITED TO THE25
FUND OR TO AN ACCOUNT WITHIN THE FUND. LOAN LIABILITIES THAT ARE26
RECORDED IN THE FUND BUT THAT ARE NOT REQUIRED TO BE PAID IN THE27
1327-11-
CURRENT FISCAL YEAR SHALL NOT BE CONSIDERED WHEN CALCULATING1
SUFFICIENT STATUTORY FUND BALANCE FOR PURPOSES OF SECTION2
24-75-109.3
(II) NO LATER THAN JULY 1, 2029, THE ENTERPRISE SHALL REPAY4
ANY LOAN RECEIVED PURSUANT TO SUBSECTION (5)(a)(I) OF THIS SECTION5
AND ACCUMULATED INTEREST . INTEREST ACCRUES ON THE MONEY6
BORROWED AT A RATE PER ANNUM ON THE MOST RECENTLY ISSUED7
TEN-YEAR UNITED STATES TREASURY NOTE, ROUNDED TO THE NEAREST8
ONE-TENTH OF ONE PERCENT , AS REPORTED BY THE "WALL STREET9
JOURNAL" AS OF THE DATE THE TRANSFER IS MADE, BEGINNING ON THAT10
DATE AND CONTINUING UNTIL THE DATE ON WHICH THE MONEY IS REPAID.11
(b) THIS SUBSECTION (5) IS REPEALED, EFFECTIVE JULY 1, 2030.12
(6) T HE ENTERPRISE SHALL PREPARE AN ANNUAL REPORT13
REGARDING ITS ACTIVITIES AND FUNDING AND PRESENT THE REPORT TO14
THE HOUSE OF REPRESENTATIVES HEALTH AND HUMAN SERVICES15
COMMITTEE AND THE SENATE HEALTH AND HUMAN SERVICES COMMITTEE,16
OR THEIR SUCCESSOR COMMITTEES . THE ENTERPRISE SHALL ALSO POST17
THE ANNUAL REPORT ON A PUBLIC-FACING WEBSITE. NOTWITHSTANDING18
THE REQUIREMENT IN SECTION 24-1-136 (11)(a)(I), THE REQUIREMENT TO19
SUBMIT A REPORT PURSUANT TO THIS SUBSECTION (6) CONTINUES20
INDEFINITELY.21
(7) (a) T HE BOARD IS SUBJECT TO THE OPEN MEETINGS22
PROVISIONS OF THE "COLORADO SUNSHINE ACT OF 1972", CONTAINED IN23
PART 4 OF ARTICLE 6 OF TITLE 24. EXCEPT AS MAY OTHERWISE BE24
PROVIDED BY FEDERAL LAW OR STATE LAW , THE RECORDS OF THE25
ENTERPRISE ARE PUBLIC RECORDS, AS DEFINED IN SECTION 24-72-202 (6),26
AND ARE SUBJECT TO THE "COLORADO OPEN RECORDS ACT", PART 2 OF27
1327-12-
ARTICLE 72 OF TITLE 24.1
(b) NOTHING IN THIS PART 12 AUTHORIZES THE DISCLOSURE TO2
THE PUBLIC BY THE ENTERPRISE, THE BOARD, THE STATE, OR AN EMPLOYER3
OR ITS AGENT OF ANY INFORMATION THAT WOULD IDENTIFY A SPECIFIC4
WORKER OR A SPECIFIC WORKER 'S STATUS AS A RECIPIENT OF MEDICAL5
ASSISTANCE BENEFITS.6
(8) THE ENTERPRISE IS A PUBLIC ENTITY FOR PURPOSES OF PART 27
OF ARTICLE 57 OF TITLE 11.8
25.5-1-1205. Enterprise board of directors - creation -9
appointment - duties - rules - repeal.10
(1) THE LARGE EMPLOYER HEALTH-CARE SUPPORT ENTERPRISE IS11
GOVERNED BY THE ENTERPRISE BOARD OF DIRECTORS . THE BOARD12
CONSISTS OF THE FOLLOWING NINE VOTING MEMBERS:13
(a) T HE EXECUTIVE DIRECTOR OR THE EXECUTIVE DIRECTOR 'S14
DESIGNEE; AND15
(b) EIGHT MEMBERS APPOINTED BY THE GOVERNOR WITH THE16
ADVICE AND CONSENT OF THE SENATE, INCLUDING:17
(I) TWO MEMBERS WHO ARE HEALTH-CARE PROVIDERS WHO SERVE18
PATIENTS WHO RECEIVE MEDICAL ASSISTANCE BENEFITS;19
(II) O NE MEMBER WHO IS A WORKER WHO RECEIVES OR HAS20
RECEIVED MEDICAL ASSISTANCE BENEFITS WHILE EMPLOYED;21
(III) O NE MEMBER WHO REPRESENTS A LOCAL CHAMBER OF22
COMMERCE;23
(IV) ONE MEMBER WHO REPRESENTS A LARGE EMPLOYER; 24
(V) ONE MEMBER WHO REPRESENTS A COUNTY DEPARTMENT OF25
HUMAN OR SOCIAL SERVICES;26
(VI) O NE MEMBER WHO REPRESENTS A LABOR ORGANIZATION ;27
1327-13-
AND1
(VII) ONE MEMBER WHO HAS EXPERTISE IN HEALTH INSURANCE.2
(2) (a) NOTWITHSTANDING SUBSECTION (4)(a) OF THIS SECTION, OF3
THE FIRST MEMBERS APPOINTED TO THE BOARD PURSUANT TO SUBSECTION4
(1)(b) OF THIS SECTION, TWO MEMBERS SHALL SERVE AN INITIAL TERM OF5
TWO YEARS.6
(b) THE GOVERNOR SHALL MAKE THE INITIAL APPOINTMENTS TO7
THE BOARD NO LATER THAN NOVEMBER 1, 2026.8
(c) THIS SUBSECTION (2) IS REPEALED, EFFECTIVE JULY 1, 2027.9
(3) T HE EXECUTIVE DIRECTOR OR THE EXECUTIVE DIRECTOR 'S10
DESIGNEE IS THE CHAIR OF THE BOARD.11
(4) (a) M EMBERS OF THE BOARD APPOINTED BY THE GOVERNOR12
SERVE THREE -YEAR TERMS AND SERVE AT THE PLEASURE OF THE13
GOVERNOR AND MAY BE REMOVED BY THE GOVERNOR. A MEMBER OF THE14
BOARD MAY SERVE AN UNLIMITED NUMBER OF CONSECUTIVE TERMS.15
(b) A MEMBER APPOINTED TO FILL A VACANCY SERVES THE16
REMAINDER OF THE UNEXPIRED TERM OF THE MEMBER WHOSE VACANCY17
IS BEING FILLED.18
(c) MEMBERS OF THE BOARD SERVE WITHOUT COMPENSATION BUT19
MAY BE REIMBURSED FROM MONEY IN THE FUND FOR ACTUAL ,20
REASONABLE, AND NECESSARY EXPENSES, INCLUDING TRAVEL, FOOD, AND21
LODGING, INCURRED IN THE PERFORMANCE OF THEIR OFFICIAL DUTIES22
PURSUANT TO THIS PART 12.23
(5) THE BOARD SHALL MEET AS OFTEN AS NECESSARY TO CARRY24
OUT ITS DUTIES. THE BOARD HAS THE POWER AND DUTY TO:25
(a) IMPLEMENT AND ADMINISTER THE ENTERPRISE;26
(b) ESTABLISH BYLAWS, AS APPROPRIATE AND CONSISTENT WITH27
1327-14-
THIS PART 12, FOR THE BOARD'S EFFECTIVE OPERATION;1
(c) ESTABLISH ADMINISTRATIVE AND ACCOUNTING PROCEDURES2
FOR THE OPERATION OF THE ENTERPRISE;3
(d) PRIOR TO THE IMPLEMENTATION OF ENTERPRISE SERVICES, AND4
AS NECESSARY OR APPROPRIATE THEREAFTER, ADOPT RULES OR POLICIES5
CONCERNING:6
(I) THE DETERMINATION AND CALCULATION OF AN EMPLOYER 'S7
SUPPORTED WORKERS;8
(II) T HE DETERMINATION OF THE AMOUNT OF THE FEE PAID BY9
EACH LARGE EMPLOYER; 10
(III) THE USE OF ENTERPRISE REVENUE TO SUPPORT THE PAYMENT11
OF MEDICAL ASSISTANCE PROGRAM PREMIUMS FOR WORKERS RECEIVING12
MEDICAL ASSISTANCE BENEFITS WHOSE COVERAGE IS NOT FUNDED BY THE13
HEALTHCARE AFFORDABILITY AND SUSTAINABILITY HOSPITAL PROVIDER14
FEE CASH FUND PURSUANT TO SECTION 25.5-4-402.4 (5)(b)(IV) AND TO15
ENSURE THE AVAILABILITY OF HEALTH -CARE PROVIDERS WHO SERVE16
SUPPORTED WORKERS; AND17
(IV) REIMBURSEMENT GRANTS FOR LARGE EMPLOYERS' COSTS FOR18
WORKERS WHO CHOOSE TO BUY INTO AN EMPLOYER-SPONSORED HEALTH19
BENEFIT PLAN PURSUANT TO SECTION 25.5-1-1207; AND20
(e) N O LATER THAN SEPTEMBER 1, 2028, AND NO LATER THAN21
SEPTEMBER 1, EACH YEAR THEREAFTER, THE BOARD SHALL DETERMINE22
THE PERCENTAGE ALLOCATION OF FEE REVENUE FOR THE USES OF23
ENTERPRISE REVENUE SPECIFIED IN SUBSECTIONS (5)(d)(III) AND24
(5)(d)(IV) OF THIS SECTION.25
25.5-1-1206. Large employer health-care support fee - annual26
employer report - imposition and collection of enterprise fee - penalty27
1327-15-
- rules - repeal.1
(1) F OR THE 2027 CALENDAR YEAR, AND CONTINUING EACH2
CALENDAR YEAR THEREAFTER, THE ENTERPRISE SHALL IMPOSE, ASSESS,3
AND COLLECT THE LARGE EMPLOYER HEALTH-CARE SUPPORT FEE FROM4
EACH LARGE EMPLOYER.5
(2) (a) (I) ON OR BEFORE JANUARY 31, 2028, AND NO LATER THAN6
EACH JANUARY 31 THEREAFTER, EVERY EMPLOYER THAT EMPLOYED FIVE7
HUNDRED OR MORE EMPLOYEES IN THE STATE AT ANY TIME DURING THE8
PRECEDING CALENDAR YEAR SHALL REPORT TO THE ENTERPRISE THE9
EMPLOYER'S FEDERAL EMPLOYER IDENTIFICATION NUMBER, THE AVERAGE10
NUMBER OF FULL -TIME, PART-TIME, AND 1099 EMPLOYEES, AND THE11
NUMBER OF INDIVIDUALS SUBCONTRACTED FOR THE PRIMARY WORK OF12
THE EMPLOYER, AND, WITH RESPECT TO EACH OF THE EMPLOYER 'S13
EMPLOYEES THAT WERE EMPLOYED AT ANY TIME DURING THE PRECEDING14
CALENDAR YEAR:15
(A) THE EMPLOYEE'S FULL LEGAL NAME AND DATE OF BIRTH;16
(B) THE DATES WHEN THE EMPLOYEE WAS EMPLOYED DURING THE17
YEAR;18
(C) THE AVERAGE NUMBER OF HOURS WORKED PER MONTH FOR19
EACH EMPLOYEE; AND20
(D) ANY OTHER INFORMATION REQUIRED BY THE ENTERPRISE.21
(II) T HE ENTERPRISE MAY REQUIRE AN EMPLOYER TO FILE THE22
REPORT REQUIRED PURSUANT TO SUBSECTION (2)(a)(I) OF THIS SECTION23
ELECTRONICALLY.24
(III) THE ENTERPRISE MAY EXEMPT AN EMPLOYER FROM FILING25
THE REPORT REQUIRED PURSUANT TO SUBSECTION (2)(a)(I) OF THIS26
SECTION IF THE EMPLOYER DEMONSTRATES TO THE ENTERPRISE, IN THE27
1327-16-
FORM AND MANNER DETERMINED BY THE ENTERPRISE, THAT THE1
EMPLOYER PROVIDES AFFORDABLE HEALTH COVERAGE TO ALL WORKERS2
WORKING TWENTY OR MORE HOURS PER WEEK OR EIGHTY OR MORE HOURS3
PER MONTH.4
(IV) (A) IF AN EMPLOYER NEGLECTS OR REFUSES TO FILE A REPORT5
PURSUANT TO SUBSECTION (2)(a)(I) OF THIS SECTION, OR TO PROVIDE A6
COPY OF RECORDS AS SET FORTH IN SUBSECTION (2)(e) OF THIS SECTION,7
THE ENTERPRISE SHALL ESTIMATE THE AMOUNT OF THE LARGE EMPLOYER8
HEALTH-CARE SUPPORT FEE DUE USING THE BEST INFORMATION THAT MAY9
BE AVAILABLE. THE AMOUNT OF THE FEE MAY BE ESTIMATED AND10
ASSESSED BY THE ENTERPRISE AT ANY TIME WITHIN THREE YEARS AFTER11
THE REPORT IS DUE.12
(B) IF AN EMPLOYER FILES A REPORT PURSUANT TO SUBSECTION13
(2)(a)(I) OF THIS SECTION, AND THERE IS A REASONABLE BELIEF BASED ON14
THE INFORMATION PROVIDED IN THE REPORT OR FROM INFORMATION15
SUBMITTED IN PRIOR OR SUBSEQUENT ANNUAL EMPLOYER REPORTS THAT16
THE EMPLOYER HAS INTENTIONALLY MISCLASSIFIED OR RECLASSIFIED17
EMPLOYEES AS FULL-TIME, PART-TIME, 1099, OR SUBCONTRACTED18
EMPLOYEES TO AVOID PAYING THE FEE, THE ENTERPRISE SHALL SEND A19
NOTICE OF REVIEW TO THE EMPLOYER AND PERMIT THE EMPLOYER TO20
SUBMIT CORRECTED OR UPDATED INFORMATION. THE EMPLOYER MUST21
SUBMIT CORRECTED OR UPDATED INFORMATION TO THE ENTERPRISE22
WITHIN THIRTY DAYS. THE EMPLOYER MAY REQUEST A HEARING ON THE23
INFORMATION IN THE REPORT OR THE CORRECTED OR UPDATED24
INFORMATION. IF, AFTER THE REVIEW IS COMPLETED , THE ENTERPRISE25
DETERMINES THAT THE EMPLOYER HAS INTENTIONALLY MISCLASSIFIED OR26
RECLASSIFIED EMPLOYEES IN AN ANNUAL EMPLOYER REPORT, THE27
1327-17-
EMPLOYER IS SUBJECT TO A FINE OF UP TO THAN FIVE THOUSAND DOLLARS1
FOR EACH MISCLASSIFIED OR RECLASSIFIED EMPLOYEE.2
(b) (I) ON OR BEFORE MARCH 31, 2028, AND NO LATER THAN EACH3
MARCH 31 THEREAFTER, THE ENTERPRISE SHALL DETERMINE WHETHER AN4
EMPLOYER IS A LARGE EMPLOYER , CALCULATE AND IMPOSE THE LARGE5
EMPLOYER HEALTH-CARE SUPPORT FEE DUE FOR EACH LARGE EMPLOYER,6
AND SEND WRITTEN NOTICE PURSUANT TO SUBSECTION (2)(b)(IV) OF THIS7
SECTION TO EACH LARGE EMPLOYER AND TO THE DEPARTMENT OF8
REVENUE.9
(II) THE ENTERPRISE SHALL DETERMINE THE AMOUNT OF THE FEE10
THAT IS REASONABLE BASED ON THE COST OF SERVICES PROVIDED TO11
LARGE EMPLOYERS, INCLUDING MEDICAL ASSISTANCE SERVICES PROVIDED12
TO SUPPORTED WORKERS, WHICH FEE AMOUNT THE ENTERPRISE MAY13
ADJUST PURSUANT TO SUBSECTION (4) OF THIS SECTION.14
(III) T HE ENTERPRISE SHALL DETERMINE THE NUMBER OF15
SUPPORTED WORKERS FOR EACH EMPLOYER USING AVAILABLE16
ADMINISTRATIVE DATA AND DATA FROM THE ANNUAL EMPLOYER REPORT17
REQUIRED PURSUANT TO SUBSECTION (2)(a) OF THIS SECTION. THE18
ENTERPRISE SHALL ENTER INTO DATA-SHARING AGREEMENTS WITH THE19
DEPARTMENT OF REVENUE AND THE DEPARTMENT OF LABOR AND20
EMPLOYMENT, IN ADDITION TO ANY OTHER AGENCIES WITH DATA21
NECESSARY TO IMPLEMENT THIS SECTION.22
(IV) THE ENTERPRISE SHALL ISSUE TO EACH LARGE EMPLOYER AND23
TRANSMIT TO THE DEPARTMENT OF REVENUE A WRITTEN NOTICE OF THE24
AMOUNT OF THE LARGE EMPLOYER HEALTH -CARE SUPPORT FEE DUE,25
INSTRUCTIONS FOR PAYING THE FEE , AND AN EXPLANATION OF THE26
PROCEDURE TO REVIEW THE IDENTIFICATION AS A LARGE EMPLOYER, TO27
1327-18-
REVIEW THE CALCULATION OF SUPPORTED WORKERS, OR TO CLAIM THE1
EXEMPTION FROM THE FEE SPECIFIED IN SUBSECTION (2)(d) OF THIS2
SECTION. EXCEPT AS PROVIDED IN SUBSECTION (2)(c)(I) OF THIS SECTION,3
A LARGE EMPLOYER SHALL PAY THE LARGE EMPLOYER HEALTH-CARE4
SUPPORT FEE BY AUGUST 1, 2028, AND NO LATER THAN AUGUST 15
THEREAFTER IN THE CALENDAR YEAR IN WHICH THE FEE IS IMPOSED6
PURSUANT TO SUBSECTION (2)(c)(II) OF THIS SECTION.7
(c) (I) WITHIN SIXTY DAYS AFTER THE DATE OF THE NOTICE ISSUED8
PURSUANT TO SUBSECTION (2)(b)(IV) OF THIS SECTION, THE EMPLOYER TO9
WHOM NOTICE WAS ISSUED MAY FILE WITH THE ENTERPRISE A WRITTEN10
REQUEST FOR REVIEW. THE REQUEST MUST SET FORTH THE REASONS FOR11
REQUESTED CHANGES TO THE NOTICE. THE REQUEST MAY STATE A CLAIM12
OF EXEMPTION FROM THE FEE PURSUANT TO SUBSECTION (2)(d) OF THIS13
SECTION. THE EMPLOYER REQUESTING REVIEW HAS THE BURDEN OF PROOF14
WITH RESPECT TO ISSUES RAISED IN THE REQUEST. THE ENTERPRISE SHALL15
NOTIFY THE DEPARTMENT OF REVENUE WHEN A REQUEST FOR REVIEW IS16
MADE BY AN EMPLOYER, AND THE DEPARTMENT OF REVENUE SHALL HOLD17
IN ABEYANCE ANY ACTION TO COLLECT THE FEE UNTIL THE DEPARTMENT18
OF REVENUE RECEIVES NOTICE OF THE ENTERPRISE 'S FINAL19
DETERMINATION PURSUANT TO SUBSECTION (2)(c)(II) OF THIS SECTION.20
(II) UNLESS THE ENTERPRISE SUMMARILY CANCELS THE NOTICE,21
THE ENTERPRISE SHALL HOLD A HEARING ON THE REQUEST FOR REVIEW .22
BASED UPON THE EVIDENCE PRESENTED AT THE HEARING OR FILED WITH23
THE REQUEST, THE ENTERPRISE SHALL MAKE A FINAL DETERMINATION ON24
THE REQUEST . THE ENTERPRISE MAY AFFIRM, MODIFY, OR CANCEL THE25
NOTICE OR MAY GRANT AN EXEMPTION PURSUANT TO SUBSECTION26
(2)(d)(I) OF THIS SECTION. AN EMPLOYER IS NOT ENTITLED TO A SECOND27
1327-19-
HEARING REGARDING THE NOTICE. THE ENTERPRISE SHALL PROVIDE1
WRITTEN NOTICE OF ITS FINAL DETERMINATION TO THE EMPLOYER AND TO2
THE DEPARTMENT OF REVENUE . THE LARGE EMPLOYER SHALL PAY THE3
AMOUNT FOUND BY THE ENTERPRISE TO BE DUE WITHIN SIXTY DAYS AFTER4
THE MAILING OF THE FINAL DETERMINATION.5
(d) (I) ONCE THE LARGE EMPLOYER HEALTH-CARE SUPPORT FEE6
IS IMPOSED , THE ENTERPRISE SHALL EXEMPT A LARGE EMPLOYER FROM7
PAYMENT OF THE FEE IF THE LARGE EMPLOYER DEMONSTRATES THAT THE8
LARGE EMPLOYER HAS OFFERED AFFORDABLE HEALTH COVERAGE TO9
WORKERS WHO WORK TWENTY OR MORE HOURS PER WEEK OR EIGHTY OR10
MORE HOURS PER MONTH.11
(II) IF AT ANY TIME DURING THE THREE YEARS FOLLOWING THE12
GRANTING OF THE EXEMPTION BY THE ENTERPRISE THE LARGE EMPLOYER13
CEASES OFFERING AFFORDABLE HEALTH COVERAGE TO EACH WORKER WHO14
WORKS TWENTY OR MORE HOURS PER WEEK OR EIGHTY OR MORE HOURS15
PER MONTH, THE LARGE EMPLOYER SHALL NOTIFY THE ENTERPRISE THAT16
COVERAGE HAS CEASED. THE ENTERPRISE SHALL COMPUTE THE LARGE17
EMPLOYER HEALTH-CARE SUPPORT FEE THAT WOULD HAVE BEEN IMPOSED18
SINCE THE DATE THE EXEMPTION WAS GRANTED AND ISSUE THE LARGE19
EMPLOYER THE NOTICE REQUIRED BY SUBSECTION (2)(b)(IV) OF THIS20
SECTION. THE LARGE EMPLOYER MAY REQUEST REVIEW OF THE NOTICE AS21
SET FORTH IN SUBSECTION (2)(c) OF THIS SECTION.22
(e) E VERY EMPLOYER DOING BUSINESS IN THE STATE THAT23
EMPLOYS FIVE HUNDRED OR MORE EMPLOYEES DURING THE CALENDAR24
YEAR SHALL KEEP COMPLETE AND ACCURATE RECORDS NECESSARY FOR25
THE DETERMINATION OF THE CORRECT AMOUNT OF THE LARGE EMPLOYER26
HEALTH-CARE SUPPORT FEE BY THE ENTERPRISE . AN EMPLOYER SHALL27
1327-20-
PROVIDE A COPY OF THE RECORDS REQUIRED TO BE KEPT PURSUANT TO1
THIS SUBSECTION (2)(e) AND ANY OTHER RECORDS DEEMED NECESSARY2
BY THE ENTERPRISE FOR THE DETERMINATION OF THE CORRECT AMOUNT3
OF THE LARGE EMPLOYER HEALTH-CARE SUPPORT FEE TO THE ENTERPRISE,4
IF SO REQUESTED . THE ENTERPRISE MAY ESTABLISH THE ACCEPTABLE5
FORM OF SUCH RECORDS.6
(f) THE ENTERPRISE AND DEPARTMENT OF REVENUE SHALL ADOPT7
POLICIES OR RULES CONSISTENT WITH THE RULES CONCERNING THE FILING8
AND PAYMENT PROVISIONS OF SECTION 39-21-119 THAT APPLY TO THE9
FILING AND PAYMENT DUTIES IMPOSED BY THIS SECTION.10
(3) (a) (I) T HE DEPARTMENT OF REVENUE SHALL COLLECT AND11
ENFORCE THE LARGE EMPLOYER HEALTH-CARE SUPPORT FEE ON BEHALF12
OF THE ENTERPRISE FOLLOWING NOTICE FROM THE ENTERPRISE TO THE13
DEPARTMENT OF REVENUE PURSUANT TO SUBSECTION (2)(b)(IV) OF THIS14
SECTION OR UPON RECEIPT OF NOTICE OF FINAL DETERMINATION15
PURSUANT TO SUBSECTION (2)(c)(II) OF THIS SECTION.16
(II) T HE DEPARTMENT OF REVENUE SHALL RETAIN AN AMOUNT17
THAT DOES NOT EXCEED THE TOTAL COST OF COLLECTING ,18
ADMINISTERING, AND ENFORCING THE LARGE EMPLOYER HEALTH -CARE19
SUPPORT FEE AND SHALL TRANSMIT THE AMOUNT RETAINED TO THE STATE20
TREASURER, WHO SHALL CREDIT IT TO THE APPROPRIATE CASH FUND FOR21
THE DEPARTMENT OF REVENUE.22
(b) (I) IF A LARGE EMPLOYER DOES NOT PAY THE LARGE EMPLOYER23
HEALTH-CARE SUPPORT FEE DUE, THE DEPARTMENT OF REVENUE SHALL24
ADD INTEREST, PURSUANT TO SECTION 39-21-110.5, TO THE UNPAID25
AMOUNT AND A PENALTY EQUAL TO TEN PERCENT OF THE UNPAID26
AMOUNT, PLUS ONE-HALF PERCENT PER MONTH FROM THE DATE WHEN27
1327-21-
DUE, NOT TO EXCEED EIGHTEEN PERCENT IN THE AGGREGATE.1
(II) THE DEPARTMENT OF REVENUE SHALL PROCEED TO COLLECT2
THE UNPAID AMOUNT, AND ANY INTEREST OR PENALTY ADDED TO THE3
UNPAID AMOUNT , PURSUANT TO ARTICLE 21 OF TITLE 39 IN THE SAME4
MANNER AS ANY UNPAID TAX, PENALTY, OR INTEREST ASSESSED5
PURSUANT TO ARTICLE 21 OF TITLE 39. ALL METHODS OF COLLECTION AND6
REMEDIES AUTHORIZED BY ARTICLE 21 OF TITLE 39 ARE AVAILABLE TO7
THE DEPARTMENT OF REVENUE FOR PURPOSES OF ENFORCING THIS8
SECTION.9
(III) THE DEPARTMENT OF REVENUE SHALL NOT FILE A NOTICE OF10
LIEN, ISSUE A DISTRAINT WARRANT, INSTITUTE A SUIT FOR COLLECTION, OR11
TAKE ANY OTHER ACTION TO COLLECT THE AMOUNT DUE MORE THAN12
THREE YEARS AFTER THE PAYMENT IS DUE; EXCEPT THAT A NOTICE OF LIEN13
THAT HAS BEEN FILED PRIOR TO THE EXPIRATION OF THE THREE -YEAR14
PERIOD SHALL CONTINUE FOR ONE YEAR AFTER THE EXPIRATION OF THE15
THREE-YEAR PERIOD.16
(c) THE DEPARTMENT OF REVENUE MAY:17
(I) GRANT A REASONABLE EXTENSION OF TIME FOR PAYING THE18
LARGE EMPLOYER HEALTH-CARE SUPPORT FEE;19
(II) WAIVE, FOR GOOD CAUSE SHOWN, ANY PENALTY OR INTEREST20
ASSESSED PURSUANT TO THIS SECTION;21
(III) C OMPROMISE ANY CIVIL CASE ARISING PURSUANT TO THIS22
SECTION AS SET FORTH IN SECTION 39-21-106; AND23
(IV) A DOPT, AMEND, OR RESCIND RULES NECESSARY FOR THE24
ADMINISTRATION OF THIS SECTION IN ACCORDANCE WITH ARTICLE 4 OF25
TITLE 24.26
(d) EXCEPT FOR THE AMOUNT RETAINED BY THE DEPARTMENT OF27
1327-22-
REVENUE PURSUANT TO SUBSECTION (3)(a)(II) OF THIS SECTION, MONEY1
THAT THE DEPARTMENT OF REVENUE COLLECTS PURSUANT TO THIS2
SECTION IS CUSTODIAL MONEY HELD TEMPORARILY BY THE DEPARTMENT3
OF REVENUE AND THE STATE TREASURER SOLELY FOR THE PURPOSE OF4
TRANSFERRING THE MONEY TO THE LARGE EMPLOYER HEALTH -CARE5
SUPPORT FUND FOR USE BY THE ENTERPRISE. BASED ON THE ENTERPRISE'S6
STATUS AS AN ENTERPRISE, THE MONEY COLLECTED AND TRANSFERRED TO7
THE LARGE EMPLOYER HEALTH-CARE SUPPORT FUND IS NOT SUBJECT TO8
SECTION 20 OF ARTICLE X OF THE STATE CONSTITUTION AT ANY TIME9
DURING THE MONEY'S COLLECTION, TRANSFER, AND USE.10
(4) (a) T HE ENTERPRISE MAY ANNUALLY ADJUST THE FEE AS11
DETERMINED PURSUANT TO SUBSECTION (2)(b)(II) OF THIS SECTION FOR12
INFLATION, TO REFLECT THE COST OF SERVICES PROVIDED TO LARGE13
EMPLOYERS, INCLUDING MEDICAL ASSISTANCE COSTS FOR SUPPORTED14
WORKERS OR FOR OTHER REASONS DETERMINED BY THE BOARD.15
(b) (I) IF THE IMPOSITION OF THE FEE PURSUANT TO SUBSECTION16
(2)(b)(I) OF THIS SECTION IS ESTIMATED TO RESULT IN THE COLLECTION OF17
FEES AND SURCHARGES THAT EXCEED ONE HUNDRED MILLION DOLLARS IN18
THE ENTERPRISE'S FIRST FIVE FISCAL YEARS, THE ENTERPRISE SHALL19
ADJUST THE FEES, LOWER THE FEES, OR STOP COLLECTING THE FEES IN20
ORDER TO NOT COLLECT FEES OR SURCHARGES THAT EXCEED ONE21
HUNDRED MILLION DOLLARS IN THE ENTERPRISE 'S FIRST FIVE FISCAL22
YEARS, WHICH FIVE-YEAR PERIOD, FOR THE PURPOSE OF SECTION23
24-77-108, ENDS ON JULY 1, 2030. THEREFORE, THE ENTERPRISE IS IN24
COMPLIANCE WITH SECTION 24-77-108.25
(II) THIS SUBSECTION (4)(b) IS REPEALED, EFFECTIVE JULY 1, 2031.26
(5) THE ENTERPRISE MAY PAY, FROM FEE REVENUE RECEIVED BY27
1327-23-
THE ENTERPRISE, REASONABLE AND NECESSARY DIRECT AND INDIRECT1
EXPENSES RELATING TO:2
(a) SERVICES OR SUPPORT PROVIDED TO THE ENTERPRISE BY THE3
STATE DEPARTMENT RELATING TO THE PURPOSES OF THE ENTERPRISE; AND4
(b) T HE DEPARTMENT OF REVENUE'S COLLECTION AND5
ENFORCEMENT OF THE FEE FROM LARGE EMPLOYERS AND TRANSMITTAL6
OF THE FEE TO THE STATE TREASURER.7
(6) FOR PURPOSES OF IMPOSING, ASSESSING, AND COLLECTING THE8
FEE, AN EMPLOYER SHALL COMPLY WITH REQUESTS FOR DATA FROM THE9
ENTERPRISE, AND ANY STATE AGENCIES REQUESTING DATA ON BEHALF OF10
THE ENTERPRISE, THAT ARE NECESSARY TO IMPLEMENT THE ENTERPRISE'S11
POWERS AND DUTIES PURSUANT TO THIS PART 12.12
13
25.5-1-1207. Worker buy-in program - access to large14
employer-sponsored health coverage - employer reimbursement15
grants - rules.16
(1) T HERE IS CREATED A WORKER BUY-IN PROGRAM TO USE17
REVENUE FROM THE FEE TO AWARD GRANTS TO LARGE EMPLOYERS TO18
REIMBURSE SOME OR ALL OF A LARGE EMPLOYER 'S COSTS INCURRED IN19
PROVIDING WORKERS ACCESS TO ENROLLMENT IN EMPLOYER-SPONSORED20
HEALTH BENEFIT PLANS FOR WORKERS WHO WORK AT LEAST TWENTY21
HOURS PER WEEK OR EIGHTY HOURS PER MONTH, BUT WHO DO NOT WORK22
THE MINIMUM HOURS NECESSARY TO QUALIFY FOR ENROLLMENT IN23
EMPLOYER-SPONSORED HEALTH BENEFIT PLANS.24
(2) A LARGE EMPLOYER THAT CHOOSES TO PARTICIPATE IN THE25
WORKER BUY-IN PROGRAM SHALL NOTIFY THE ENTERPRISE AND SATISFY26
THE REQUIREMENTS FOR PARTICIPATION IN AND REIMBURSEMENT FROM27
1327-24-
THE PROGRAM.1
(3) AFTER CONSULTATION WITH THE DIVISION OF INSURANCE AND2
LARGE EMPLOYERS INTERESTED IN PARTICIPATING IN THE PROGRAM, THE3
BOARD SHALL ADOPT RULES TO IMPLEMENT AND ADMINISTER THE4
PROGRAM, INCLUDING RULES:5
(a) T HAT ENSURE THAT FEE REVENUE ALLOCATED FOR THE6
PURPOSE SPECIFIED IN THIS SECTION IS USED TO INCENTIVIZE LARGE7
EMPLOYERS THAT CHOOSE TO ALLOW PART-TIME WORKERS WHO DO NOT8
OTHERWISE QUALIFY FOR ENROLLMENT IN EMPLOYER-SPONSORED HEALTH9
BENEFIT PLANS, ON OR BEFORE THE EFFECTIVE DATE OF THIS PART 20, TO10
BUY INTO EMPLOYER-SPONSORED HEALTH BENEFIT PLANS;11
(b) TO DETERMINE THE CRITERIA FOR AND THE AMOUNT OF LARGE12
EMPLOYER REIMBURSEMENT GRANTS BASED ON AVAILABLE FEE REVENUE13
AND THE NUMBER OF LARGE EMPLOYERS AND WORKERS PARTICIPATING IN14
THE PROGRAM; AND15
(c) THAT REQUIRE A PARTICIPATING LARGE EMPLOYER TO REPORT16
TO THE ENTERPRISE INFORMATION NECESSARY TO VERIFY THE NUMBER OF17
WORKERS PARTICIPATING IN THE WORKER BUY -IN PROGRAM AND THE18
LARGE EMPLOYER'S COSTS FOR PROVIDING ACCESS TO ENROLLMENT IN AN19
EMPLOYER-SPONSORED HEALTH BENEFIT PLAN FOR SUCH WORKERS.20
25.5-1-1208. Large employer health-care support fund -21
creation - use of money.22
(1) T HERE IS CREATED IN THE STATE TREASURY THE LARGE23
EMPLOYER HEALTH-CARE SUPPORT FUND. THE FUND CONSISTS OF:24
(a) MONEY RECEIVED FROM THE FEE;25
(b) MONEY RECEIVED FROM THE SALE OF REVENUE BONDS ISSUED26
BY THE ENTERPRISE;27
1327-25-
1
(c) ANY MONEY LOANED TO THE ENTERPRISE PURSUANT TO2
SECTION 25.5-1-1204 (5);3
(d) ANY GIFTS, GRANTS, DONATIONS, OR OTHER MONEY RECEIVED4
BY THE ENTERPRISE;5
(e) M ONEY APPROPRIATED TO THE FUND BY THE GENERAL6
ASSEMBLY; AND7
(f) I NTEREST AND INCOME DERIVED FROM THE DEPOSIT AND8
INVESTMENT OF MONEY IN THE FUND.9
(2) T HE STATE TREASURER SHALL CREDIT ALL INTEREST AND10
INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE11
FUND TO THE FUND.12
(3) MONEY IN THE FUND IS CONTINUOUSLY APPROPRIATED TO THE13
ENTERPRISE:14
(a) FOR THE PURPOSES SPECIFIED IN SECTION 25.5-1-1204 (4); 15
(b) T O SUPPORT WORKERS ' ACCESS TO MEDICAL ASSISTANCE16
BENEFITS AND HEALTH-CARE PROVIDERS;17
(c) TO REIMBURSE LARGE EMPLOYERS' COSTS ASSOCIATED WITH18
PERMITTING WORKERS TO BUY INTO AN EMPLOYER-SPONSORED HEALTH19
BENEFIT PLAN; AND20
(d) FOR ANY OTHER PURPOSES SPECIFIED IN THIS PART 12.21
25.5-1-1209. Severability.22
IF ANY PROVISION OF THIS PART 12 OR THE APPLICATION OF THIS23
PART 12 TO ANY PERSON OR CIRCUMSTANCE IS HELD INVALID , THE24
INVALIDITY DOES NOT AFFECT OTHER PROVISIONS OR APPLICATIONS OF25
THIS PART 12 THAT CAN BE GIVEN EFFECT WITHOUT THE INVALID26
PROVISION OR APPLICATION, AND TO THIS END THE PROVISIONS OF THIS27
1327-26-
PART 12 ARE DECLARED TO BE SEVERABLE.1
2
SECTION 2. In Colorado Revised Statutes, 39-21-102, add (10)3
as follows:4
39-21-102. Scope.5
(10) THIS ARTICLE 21 APPLIES TO THE FEE IMPOSED PURSUANT TO6
SECTION 25.5-1-1206, BUT ONLY TO THE EXTENT THAT THIS ARTICLE 21 IS7
NOT INCONSISTENT WITH SECTION 25.5-1-1206.8
SECTION 3. In Colorado Revised Statutes, 39-21-113, add (40)9
as follows:10
39-21-113. Reports and returns - rule - repeal.11
(40) NOTWITHSTANDING THE PROVISIONS OF THIS SECTION , THE12
EXECUTIVE DIRECTOR MAY PROVIDE TO THE DEPARTMENT OF HEALTH13
CARE POLICY AND FINANCING SUCH DETAILED TAXPAYER INFORMATION14
PERTINENT TO IMPOSING , ASSESSING , AND COLLECTING THE LARGE15
EMPLOYER HEALTH -CARE SUPPORT FEE PURSUANT TO SECTION16
25.5-1-1206. ANY INFORMATION PROVIDED PURSUANT TO THIS17
SUBSECTION (40) MUST REMAIN CONFIDENTIAL , AND ALL PERSONS ARE18
SUBJECT TO THE LIMITATIONS SPECIFIED IN SUBSECTION (4) OF THIS19
SECTION AND THE PENALTIES SPECIFIED IN SUBSECTION (6) OF THIS20
SECTION.21
SECTION 4. Appropriation. (1) For the 2026-27 state fiscal22
year, $59,625 is appropriated to the department of law. This appropriation23
is from the legal services cash fund created in section 24-31-108 (4),24
C.R.S., from revenue received from the large employer health-care25
support enterprise that is continuously appropriated from the large26
employer health-care support fund created in section 25.5-1-1207 (1),27
1327-27-
C.R.S. The appropriation to the department of law is based on an1
assumption that the department will require an additional 0.3 FTE. To2
implement this act, the department of law may use this appropriation to3
provide legal services for the large employer health-care support4
enterprise.5
SECTION 5. Safety clause. The general assembly finds,6
determines, and declares that this act is necessary for the immediate7
preservation of the public peace, health, or safety or for appropriations for8
the support and maintenance of the departments of the state and state9
institutions.10
1327-28-