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HB26-1404 • 2026

Transfer Tobacco Education Fund to Preschool Program Fund

Joint Budget Committee. The bill transfers $10 million from the tobacco education programs fund to the preschool programs cash fund on June 30, 2027. The bill reduces the general fund appropriation to

Budget Education Taxes
Passed Legislature

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

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

Plain English Breakdown

The official summary does not provide details on how the adjustment to the budget will specifically impact the provision of funds for the universal preschool program beyond mentioning a corresponding appropriation from the preschool programs cash fund.

Transfer Money from Tobacco Fund to Preschool Program

The bill moves $10 million from a tobacco education fund to a preschool program fund and adjusts the budget for Colorado's universal preschool program.

What This Bill Does

  • Moves $10 million from the tobacco education programs fund to the preschool programs cash fund on June 30, 2027.
  • Reduces the general fund appropriation to the department of early childhood for the universal preschool program by $10 million.
  • Makes a corresponding appropriation from the preschool programs cash fund.

Who It Names or Affects

  • The Department of Early Childhood in Colorado
  • Preschool programs funded by the state

Terms To Know

Tobacco Education Programs Fund
A fund that collects money from tobacco taxes and is used for education about the dangers of smoking.
Preschool Programs Cash Fund
A fund that provides financial support for preschool programs in Colorado.

Limits and Unknowns

  • The bill's effectiveness depends on the annual general appropriation act becoming law.
  • It is unclear how this transfer will impact other tobacco education initiatives funded by the same source.

Bill History

  1. 2026-04-14 Senate

    Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole

  2. 2026-04-13 Senate

    Introduced In Senate - Assigned to Appropriations

  3. 2026-04-11 House

    House Third Reading Passed - No Amendments

  4. 2026-04-10 House

    House Third Reading Laid Over Daily - No Amendments

  5. 2026-04-09 House

    House Second Reading Special Order - Passed - No Amendments

  6. 2026-04-08 House

    House Second Reading Special Order - Laid Over Daily - No Amendments

  7. 2026-04-06 House

    House Committee on Appropriations Refer Unamended to House Committee of the Whole

  8. 2026-04-02 House

    Introduced In House - Assigned to Appropriations

Official Summary Text

Joint Budget Committee.
The bill transfers $10 million from the tobacco education programs fund to the preschool programs cash fund on June 30, 2027. The bill reduces the general fund appropriation to the department of early childhood for the universal preschool program by $10 million and makes a corresponding appropriation from the preschool programs cash fund.
(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. 26-0980.01 Conrad Imel x2313 HOUSE BILL 26-1404
House Committees Senate Committees
Appropriations
A BILL FOR AN ACT
CONCERNING TRANSFERRING MONEY FROM THE TOBACCO EDUCATION101
PROGRAMS FUND TO THE PRESCHOOL PROGRAMS CASH FUND ,102
AND, IN CONNECTION THEREWITH, MAKING AND REDUCING AN103
APPROPRIATION.104
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 w ill be av ailable at
http://leg.colorado.gov/.)
Joint Budget Committee. The bill transfers $10 million from the
tobacco education programs fund to the preschool programs cash fund on
June 30, 2027. The bill reduces the general fund appropriation to the
HOUSE
3rd Reading Unamended
April 11, 2026
HOUSE
2nd Reading Unamended
April 9, 2026
HOUSE SPONSORSHIP
Sirota and Taggart, Brown, Hamrick
SENATE SPONSORSHIP
Amabile and Bridges, Kirkmeyer
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.
department of early childhood for the universal preschool program by $10
million and makes a corresponding appropriation from the preschool
programs cash fund.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 24-22-117, add2
(2)(c)(V) as follows:3
24-22-117. Tobacco tax cash fund - accounts - creation -4
legislative declaration - repeal.5
(2) There are created in the state treasury the following funds:6
(c) (V) (A) O N JUNE 30, 2027, THE STATE TREASURER SHALL7
TRANSFER FROM THE TOBACCO EDUCATION PROGRAMS FUND TO THE8
PRESCHOOL PROGRAMS CASH FUND CREATED IN SECTION 26.5-4-209 (1)(a)9
TEN MILLION DOLLARS OF MONEY THAT ORIGINATED FROM THE 2020 TAX10
HOLDING FUND CREATED IN SECTION 24-22-118.11
(B) THIS SUBSECTION (2)(c)(V) IS REPEALED, EFFECTIVE JUNE 30,12
2028.13
SECTION 2. Appropriation - adjustments to 2026 long bill.14
(1) Except as provided in subsection (2) of this section, to implement this15
act, the general fund appropriation made in the annual general16
appropriation act for the 2026-27 state fiscal year to the department of17
early childhood for the universal preschool program is decreased by18
$10,000,000.19
(2) Subsection (1) of this section does not require a reduction of20
an appropriation in the annual general appropriation act for the 2026-2721
state fiscal year if:22
(a) The amount of the general fund appropriation made in the23
annual general appropriation act for the 2026-27 state fiscal year to the24
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department of early childhood for the universal preschool program is less1
than the amount of the adjustment required in subsection (1) of this2
section; or3
(b) The annual general appropriation act for the 2026-27 state4
fiscal year does not include an appropriation to the department of early5
childhood for the universal preschool program.6
(3) For the 2026-27 state fiscal year, $10,000,000 is appropriated7
to the department of early childhood. This appropriation is from the8
preschool programs cash fund created in section 26.5-4-209 (1)(a), C.R.S.9
To implement this act, the department may use this appropriation for the10
universal preschool program.11
SECTION 3. Effective date. This act takes effect upon passage;12
except that subsections (1) and (2) of section 2 of this act take effect only13
if the annual general appropriation act for the 2026-27 state fiscal year14
becomes law, in which case subsections (1) and (2) of section 2 of this act15
take effect upon the effective date of this act or of the annual general16
appropriation act for state fiscal year 2026-27, whichever is later.17
SECTION 4. Safety clause. The general assembly finds,18
determines, and declares that this act is necessary for the immediate19
preservation of the public peace, health, or safety or for appropriations for20
the support and maintenance of the departments of the state and state21
institutions.22
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