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Alcohol Impact & Recovery Enterprise

Concerning the creation of the Colorado alcohol impact and recovery enterprise, and, in connection therewith, making an appropriation.
2024 Regular Session
Fiscal Policy & Taxes
Health Care & Health Insurance
Liquor, Tobacco, & Marijuana
State Revenue & Budget
Bill Summary

The bill creates the Colorado alcohol impact and recovery enterprise (enterprise) in the department of revenue behavioral health administration in the department of human services to:

  • Collect a fee from manufacturers and wholesalers that distribute alcohol within Colorado; and
  • Use the fee for alcohol and related substance use disorder prevention, early intervention, treatment, harm reduction, and recovery services and programs in communities throughout the state.

The bill exempts small manufacturers and wholesale distributors of alcohol based on production and distribution level amounts for which a manufacturer or distributor may pay reduced tax or claim an exemption under federal law beverages.

The bill also:

  • Creates the alcohol impact enterprise board and specifies membership and duties of the board; and
  • Requires the state auditor to conduct an audit of the enterprise in the 2030-31 state fiscal year and every fourth state fiscal year thereafter.

The bill also exempts the enterprise from the prohibition on an enterprise receiving more than $100,000,000 in revenue in fees in the enterprise's first 5 fiscal years without first receiving voter approval.

(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.)




Bill Text

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details