HB26-1398 • 2026

Retail Delivery Fee Revenue Allocation

Joint Budget Committee. Under existing law, 28.9% of the revenue the state collects from the retail delivery fee is credited to the multimodal transportation and mitigation options fund (fund). Of the

Taxes

Passed Legislature

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

Sponsor: Rep. K. Brown, Rep. E. Sirota, Sen. J. Amabile, Sen. B. Kirkmeyer, Rep. R. Taggart, Sen. J. Bridges
Last action: 2026-04-14
Official status: Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole
Effective date: Not listed

Plain English Breakdown

The official source does not provide details about the commission's role beyond allocating percentages to local and state multimodal projects.

Retail Delivery Fee Revenue Allocation

This bill changes how money from a retail delivery fee is allocated to local and state multimodal transportation projects in Colorado starting July 1, 2026.

What This Bill Does

Currently, 28.9% of the revenue collected from a retail delivery fee goes into a special fund called the multimodal transportation and mitigation options fund.
Of this fund, currently 85% is allocated to local projects and 15% to state projects for transportation needs.
Starting July 1, 2026, the bill will change how money from the fund is split: 70% for local projects and 30% for state projects.

Who It Names or Affects

People who pay retail delivery fees
Local governments receiving funding for transportation projects
State agencies involved with transportation

Terms To Know

Multimodal Transportation: Transportation that includes different ways of moving people, like buses, trains, and walking.
Mitigation Options Fund: A fund used to pay for projects that reduce negative effects on the environment or community.

Limits and Unknowns

The bill does not specify what happens if there is not enough money in the fund.
It's unclear how changes will affect specific local and state transportation projects already planned before July 1, 2026.

Amendments

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

L.001

Second Reading

Lost [**]

Plain English: The amendment changes the percentage of revenue from the retail delivery fee that goes to the multimodal transportation and mitigation options fund.

Changes the amount credited to the fund from 28.9% to 15%
Increases the remaining revenue available for other uses from 71.1% to 85%

The exact impact on funding for transportation and mitigation options is not detailed.

Bill History

2026-04-14 Senate
Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole
2026-04-13 Senate
Introduced In Senate - Assigned to Appropriations
2026-04-11 House
House Third Reading Passed - No Amendments
2026-04-10 House
House Third Reading Laid Over Daily - No Amendments
2026-04-09 House
House Second Reading Special Order - Passed - No Amendments
2026-04-08 House
House Second Reading Special Order - Laid Over Daily - No Amendments
2026-04-06 House
House Committee on Appropriations Refer Unamended to House Committee of the Whole
2026-04-02 House
Introduced In House - Assigned to Appropriations

Official Summary Text

Joint Budget Committee.
Under existing law, 28.9% of the revenue the state collects from the retail delivery fee is credited to the multimodal transportation and mitigation options fund (fund). Of the money from the retail delivery fee that is credited to the fund, currently 85% is allocated to the commission for local multimodal projects and 15% is allocated to the commission for state multimodal projects. Beginning on July 1, 2026, the bill adjusts the allocation to 70% to the commission for local multimodal projects and 30% to the commission for state multimodal projects.
(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. 26-0849.01 Sam Anderson x4218 HOUSE BILL 26-1398
House Committees Senate Committees
Appropriations
A BILL FOR AN ACT
CONCERNING THE ALLOCATION OF RETAIL DELIVERY FEE REVENUE101
CREDITED TO THE MULTIMODAL TRANSPORTATION AND102
MITIGATION OPTIONS FUND.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/.)
Joint Budget Committee. Under existing law, 28.9% of the
revenue the state collects from the retail delivery fee is credited to the
multimodal transportation and mitigation options fund (fund). Of the
money from the retail delivery fee that is credited to the fund, currently
85% is allocated to the commission for local multimodal projects and
HOUSE
3rd Reading Unamended
April 11, 2026
HOUSE
2nd Reading Unamended
April 9, 2026
HOUSE SPONSORSHIP
Brown and Sirota, Taggart,
SENATE SPONSORSHIP
Amabile and Kirkmeyer, Bridges
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.
15% is allocated to the commission for state multimodal projects.
Beginning on July 1, 2026, the bill adjusts the allocation to 70% to the
commission for local multimodal projects and 30% to the commission for
state multimodal projects.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 43-4-1103, amend2
(2)(a)(I) introductory portion and (2)(c); and add (2)(a)(I.5) as follows:3
43-4-1103. Multimodal transportation and mitigation options4
fund - creation - revenue sources for fund - report - repeal.5
(2) (a) (I) Except as otherwise provided in subsection (2)(d) of6
this section, subject to annual appropriation by the general assembly,7
PRIOR TO JULY 1, 2026, m oney must be expended from the fund as8
follows:9
(I.5) EXCEPT AS OTHERWISE PROVIDED IN SUBSECTION (2)(d) OF10
THIS SECTION , SUBJECT TO ANNUAL APPROPRIATION BY THE GENERAL11
ASSEMBLY, BEGINNING JULY 1, 2026, MONEY MUST BE EXPENDED FROM12
THE FUND AS FOLLOWS:13
(A) S EVENTY PERCENT TO THE COMMISSION FOR LOCAL14
MULTIMODAL PROJECTS; AND15
(B) T HIRTY PERCENT TO THE COMMISSION FOR STATE16
MULTIMODAL PROJECTS THAT ARE SELECTED BY THE COMMISSION.17
(c) With respect to the distributions of money for local multimodal18
projects required by subsection (2)(a)(I)(A) OR (2)(a)(I.5)(A) of this19
section, the commission shall establish a formula for disbursement of the20
amount allocated for local multimodal projects, based on population and21
transit ridership and other criteria developed in consultation with the22
transportation advisory committee created in section 43-1-1104, the23
1398-2-
transit and rail advisory committee of the department, the state1
transportation advisory committee of the department, transit advocacy2
organizations, and bicycle and pedestrian advocacy organizations.3
Recipients shall provide a match equal to the amount of the award; except4
that the commission may create a formula for reducing or exempting the5
match requirement for local governments or agencies due to their size or6
any other special circumstances and may also, if recommended by7
department staff, reduce or exempt any individual recipient from the8
match requirement for a specific project.9
SECTION 2. Safety clause. The general assembly finds,10
determines, and declares that this act is necessary for the immediate11
preservation of the public peace, health, or safety or for appropriations for12
the support and maintenance of the departments of the state and state13
institutions.14
1398-3-