HB26-1398 • 2026

Retail Delivery Fee Revenue Allocation

Under current 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 de

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Rep. K. Brown, Rep. E. Sirota, Sen. J. Amabile, Sen. B. Kirkmeyer, Rep. R. Taggart, Sen. J. Bridges, Sen. L. Cutter, Sen. N. Hinrichsen, Sen. C. Kipp, Sen. K. Wallace
Last action: 2026-05-28
Official status: Governor Signed
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Retail Delivery Fee Revenue Allocation

Under current 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).

What This Bill Does

Under current 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 act changes how the fund allocates and expends retail delivery fee revenue between state and local multimodal projects so that 70% of the fund is allocated to the commission for local multimodal projects and 30% of the fund is allocated to the commission for state multimodal projects.
(Note: This summary applies to this bill as enacted.)

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

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

L.001

Second Reading

Lost [**]

Plain English: HB1398_L.001 Amendment No.

HB1398_L.001 Amendment No.
___________ HB26-1398 HOUSE FLOOR AMENDMENT Second Reading BY REPRESENTATIVE Richardson 1 Amend printed bill, page 2, line 14, strike "SEVENTY" and substitute 2 "EIGHTY-FIVE".
3 Page 2, line 16, strike "THIRTY" and substitute "FIFTEEN".
** *** ** *** ** LLS: Sam Anderson x4218

Bill History

2026-05-28 Governor
Governor Signed
2026-05-26 Governor
Sent to the Governor
2026-05-26 Senate
Signed by the President of the Senate
2026-05-26 House
Signed by the Speaker of the House
2026-04-16 Senate
Senate Third Reading Passed - No Amendments
2026-04-15 Senate
Senate Second Reading Special Order - Passed - No Amendments
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

Under current 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 act changes how the fund allocates and expends retail delivery fee revenue between state and local multimodal projects so that 70% of the fund is allocated to the commission for local multimodal projects and 30% of the fund is allocated to the commission for state multimodal projects.
(Note: This summary applies to this bill as enacted.)

Current Bill Text

Read the full stored bill text

HOUSE BILL 26-1398
BY REPRESENT A TIVE(S) Brown and Sirota, Taggart;
also SENATOR(S) Amabile and Kirkmeyer, Bridges, Cutter, Hinrichsen,
Kipp, Wallace.
CONCERNING THE ALLOCATION OF RETAIL DELIVERY FEE REVENUE CREDITED
TO THE MULTIMODAL TRANSPORTATION AND MITIGATION OPTIONS
FUND.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, 43-4-1103, amend
(2)(a)(I) introductory portion and (2)(c); and add (2)(a)(I.5) as follows:
43-4-1103. Multimodal transportation and mitigation options
fund - creation - revenue sources for fund - report - repeal.
(2) (a) (I) Except as otherwise provided in subsection (2)(d) of this
section, subject to annual appropriation by the general assembly, PRIOR TO
JULY 1, 2026, money must be expended from the fund as follows:
(1.5) EXCEPT AS OTHER WISE PROVIDED IN SUBSECTION (2)( d) OF THIS
SECTION, SUBJECT TO ANNUAL APPROPRIATION BY THE GENERAL ASSEMBLY,
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act.
BEGINNING JULY 1, 2026, MONEY MUST BE EXPENDED FROM THE FUND AS
FOLLOWS:
(A) SEVENTY PERCENT TO THE COMMISSION FOR LOCAL
MULTIMODAL PROJECTS; AND
(8) THIRTY PERCENT TO THE COMMISSION FOR ST A TE MUL TIMODAL
PROJECTS THAT ARE SELECTED BY THE COMMISSION.
( c) With respect to the distributions of money for local multimodal
projects required by subsection (2)(a)(l)(A) OR (2)(a)(l.5)(A) of this section,
the commission shall establish a formula for disbursement of the amount
allocated for local multimodal projects, based on population and transit
ridership and other criteria developed in consultation with the transportation
advisory committee created in section 43-1-1104, the transit and rail
advisory committee of the department, the state transportation advisory
committee of the department, transit advocacy organizations, and bicycle
and pedestrian advocacy organizations. Recipients shall provide a match
equal to the amount of the award; except that the commission may create a
formula for reducing or exempting the match requirement for local
governments or agencies due to their size or any other special circumstances
and may also, if recommended by department staff, reduce or exempt any
individual recipient from the match requirement for a specific project.
SECTION 2. Safety clause. The general assembly finds,
determines, and declares that this act is necessary for the immediate
PAGE 2-HOUSE BILL 26-1398
preservation of the public peace, health, or safety or for appropriations for
the support and maintenance of the departments of the state and state
institutions.
Jul~
SPEAKER OF THE HOUSE
OF REPRESENTATIVES
Vanessa Reilly
CHIEF CLERK OF THE HOUSE
OF REPRESENTATIVES
James Rashad Coleman, Sr.
PRESIDENT OF
THE SENATE
Esther van Mourik
SECRETARY OF
THE SENATE
APPROVED Ob Th~J~ vY\(,11a)i~ ZOU ctt;,l 12..:oor~
(Date and ime)
Jared S.
GOVE
PAGE 3-HOUSE BILL 26-1398