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HB26-1301

Hospital Funding

Type Bill
Session 2026 Regular Session
Subjects
Fiscal Policy & Taxes Health Care & Health Insurance

Concerning the taxation of certain harmful substances, and, in connection therewith, increasing the tax on the sale of malt liquors, vinous liquors, spiritous liquors, hard cider, and retail marijuana, dedicating that tax revenue first to the construction and operation of the Colorado Mental Health Institute at Aurora and then the operation of long-term civil commitment facilities in Mesa County, and authorizing the state to keep and spend the additional taxation revenue as a voter-approved revenue change.

Bill Summary:

The bill is a referred measure that will, if approved by the voters of the state at the 2026 general election, increase the excise tax on liquor by:

  • $0.0733 per gallon, or the same per unit volume tax applied to metric measure, on all malt liquors and hard cider;
  • $0.08 per liter on all vinous liquors except hard cider; and
  • $0.6026 per liter on all spirituous liquors.

    This excise tax must be collected on the respective beverages not otherwise exempt from the tax, sold, offered for sale, or used in the state. The bill, if approved by the voters of the state at the 2026 general election, would also increase the state retail marijuana sales and excise taxes each by 0.42 percentage points.

         The bill requires the treasurer to transfer an amount equal to the tax revenue raised as a result of the bill to the hospital support account that is created in the capital construction fund. The department of human services may expend money from the hospital support account in the following priority order:

  • First, to fund the construction of the Colorado mental health institute at Aurora created in section 2 of the bill (institute);
  • Second, to fund the operational expenses associated with the institute; and
  • Third, to fund the operational expenses associated with long-term civil commitment facilities in Mesa County.

          Section 2 creates the institute, the construction, operation, and maintenance of which is funded by money in the hospital support account. The institute is a state institution for the treatment of persons with mental health, behavioral health, or substance use disorders. The institute operates under the control and supervision of the department of human services (department). The head of the administrative division overseeing the institute is permitted to appoint or employ necessary administrators, physicians, nurses, attendants, and other personnel required for the proper conduct of the institute. The administrative division head is permitted to contract with the board of regents of the University of Colorado health sciences center or other state-supported institutions of higher education to provide necessary medical services. Section 2 establishes criteria for access to inpatient civil beds at the institute.(Note: This summary applies to this bill as introduced.)

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Status

Under Consideration

Introduced

Under Consideration

Related Documents & Information

Date Version Documents
02/25/2026 Introduced PDF
Date Location Action
02/25/2026 House Introduced In House - Assigned to Health & Human Services + Finance

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