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Adjusts Public Employees' Retirement Association's Allocations to Trust Funds

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Summary

Colorado HB26-1400 adjusts the allocation methodology for the $225 million annual direct distribution to the Public Employees' Retirement Association (PERA). Beginning July 1, 2026, PERA must allocate the distribution on an actuarial basis to maximize blended total contributions while limiting triggering of automatic adjustment provisions. The bill also reduces the employer contribution rate to the health care trust fund from 1.02% to 0.52% of member salaries.

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What changed

The bill modifies how the $225 million annual direct distribution to PERA is allocated among its divisions. Current law requires allocation proportionate to annual payroll; the bill requires allocation on an actuarial basis to maximize blended total contributions and limit triggering of automatic adjustment provisions when divisions fall below funding targets. Additionally, the bill reduces the employer contribution rate allocated to the health care trust fund from 1.02% to 0.52% of member salaries.

Affected parties include state government agencies as PERA employers, current and retired public employees covered by PERA, and PERA's divisions receiving trust fund allocations. The actuarial allocation methodology may result in different distribution amounts across divisions compared to the current payroll-proportionate approach, while the reduced health care contribution rate lowers employer costs for all PERA-covered positions.

Archived snapshot

Apr 17, 2026

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HB26-1400

Adjust Public Employees' Retirement Association's Allocations to Trust Funds

Type Bill
Session 2026 Regular Session
Subjects State Government State Revenue & Budget

Concerning adjustments to the public employees' retirement association's allocation of money to trust funds.

Recent Bill (PDF) Recent Fiscal Note (PDF) Bill Summary:

Joint Budget Committee. Current law requires the state treasurer to issue a warrant in the amount of $225 million to the public employees' retirement association (PERA) on July 1 of each year as a direct distribution (direct distribution) and requires PERA to allocate the direct distribution to the trust funds of each division of PERA as it would an employer contribution, in a manner that is proportionate to the annual payroll of each division, except in certain circumstances. The bill changes the allocation of the direct distribution by specifying that, beginning with the direct distribution occurring on July 1, 2026, and on July 1 of each year thereafter, PERA is required to allocate the direct distribution to the trust funds of each division of PERA on an actuarial basis to maximize PERA's blended total contribution amount in a manner that limits, to the extent possible, the triggering of automatic adjustment provisions, which are triggered when PERA's divisions fall below a targeted level of funding.

The bill also changes the amount of PERA employer contributions that are allocated to the health care trust fund from 1.02% of member salaries to 0.52% of member salaries.

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Prime Sponsors


Representative

Emily Sirota
Representative

Rick Taggart
Senator

Jeff Bridges
Senator

Barbara Kirkmeyer

Committees

House

Appropriations

Senate

Appropriations

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Status

Passed

Introduced

Passed


Related Documents & Information

Date Version Documents
04/16/2026 Rerevised PDF
04/15/2026 Revised PDF
04/11/2026 Reengrossed PDF
04/09/2026 Engrossed PDF
04/02/2026 Introduced PDF
Date Version Documents
04/02/2026 Initial Fiscal Note PDF
Activity Vote Documents
Refer House Bill 26-1400 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. The motion passed on a vote of 7-0. Vote summary

Committee Report: PDF
| Activity | Vote | Documents |
| --- | --- | --- |
| Refer House Bill 26-1400 to the Committee of the Whole. | The motion passed on a vote of 11-0. | Vote summary |
Hearing Summary | Committee Report: PDF
| Date | Calendar | Motion | Vote | Vote Document |
| --- | --- | --- | --- | --- |
| 04/16/2026 | Third Reading | BILL | 35 AYE 0 NO 0 OTHER | Vote record |

| --- | --- | --- | --- | --- |
| 04/11/2026 | Third Reading | BILL | 59 AYE 2 NO 4 OTHER | Vote record |

Date Location Action
04/16/2026 Senate Senate Third Reading Passed - No Amendments
04/15/2026 Senate Senate Second Reading Special Order - Passed - No Amendments
04/14/2026 Senate Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole
04/13/2026 Senate Introduced In Senate - Assigned to Appropriations
04/11/2026 House House Third Reading Passed - No Amendments
04/10/2026 House House Third Reading Laid Over Daily - No Amendments
04/09/2026 House House Second Reading Special Order - Passed - No Amendments
04/08/2026 House House Second Reading Special Order - Laid Over Daily - No Amendments
04/06/2026 House House Committee on Appropriations Refer Unamended to House Committee of the Whole
04/02/2026 House Introduced In House - Assigned to Appropriations

Prime Sponsor

Rep. E. Sirota | Rep. R. Taggart


Sen. J. Bridges | Sen. B. Kirkmeyer

Sponsor

Rep. K. Brown


Sen. J. Amabile

Co-Sponsor

Sen. N. Hinrichsen | Sen. C. Kolker


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Last updated

Classification

Agency
CO Legislature
Compliance deadline
July 1st, 2026 (75 days)
Instrument
Rule
Legal weight
Binding
Stage
Final
Change scope
Minor
Document ID
HB26-1400

Who this affects

Applies to
Government agencies Employers
Industry sector
9211 Government & Public Administration
Activity scope
Pension fund allocation Trust fund distribution Employer contributions
Geographic scope
Colorado US-CO

Taxonomy

Primary area
Pensions & Retirement
Operational domain
Finance
Topics
State Government State Revenue & Budget

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