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HB26-1387 - Severance Tax Fund Expenditures

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Summary

Colorado HB26-1387 allows the Colorado Water Conservation Board to direct the state treasurer to transfer money from the severance tax perpetual base fund to the species conservation trust fund. Beginning June 30, 2027, the bill requires an annual transfer of the lesser of $14.2 million or the difference between projected severance tax revenue and appropriations for certain programs from the operational fund to the general fund. The Joint Budget Committee oversees implementation.

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What changed

HB26-1387 establishes new transfer authority for Colorado severance tax funds. Section 2 authorizes the Colorado Water Conservation Board to direct transfers from the severance tax perpetual base fund to the species conservation trust fund. Section 3 mandates annual transfers from the operational fund to the general fund starting June 30, 2027, capped at $14.2 million. These changes modify existing fiscal mechanisms for state conservation funding.

For affected parties, the bill primarily impacts state agency budget planning and conservation trust funding availability. Oil, gas, and mineral extraction companies paying severance taxes should monitor how fund reallocations affect conservation programs they may participate in or benefit from. The bill requires appropriation adjustments and affects fiscal projections for conservation-related state programs.

What to do next

  1. Monitor bill progress through Colorado legislature
  2. Track committee hearing dates for HB26-1387
  3. Review appropriations impact on severance tax operational fund

Archived snapshot

Apr 13, 2026

GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.

HB26-1387

Severance Tax Fund Expenditures

Type Bill
Session 2026 Regular Session
Subjects Fiscal Policy & Taxes Local Government

Concerning the expenditure of money from the severance tax trust fund, and, in connection therewith, allowing the state treasurer to transfer money from the severance tax perpetual base fund to the species conservation trust fund, establishing an annual transfer from the severance tax operational fund to the general fund, and reducing an appropriation.

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

Joint Budget Committee. Section 2 of the bill allows the Colorado water conservation board to direct the state treasurer to transfer money from the severance tax perpetual base fund to the species conservation trust fund. Section 1 allows the species conservation trust fund to receive money that the state treasurer transfers to the fund from the severance tax perpetual base fund.

Section 3 directs the state treasurer to, beginning on June 30, 2027, annually transfer the lesser of $14.2 million or the difference between the amount of severance tax revenue projected to be deposited in the operational fund in the current fiscal year and the amount appropriated from the operational fund for certain programs in the same fiscal year.

(Note: This summary applies to this bill as introduced.)

Prime Sponsors


Representative

Kyle Brown
Representative

Rick Taggart
Senator

Jeff Bridges
Senator

Barbara Kirkmeyer

Committees

House

Appropriations

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Status

Under Consideration

Introduced

Under Consideration


Related Documents & Information

Date Version Documents
04/11/2026 Reengrossed PDF
04/09/2026 Engrossed PDF
04/02/2026 Introduced PDF
Date Version Documents
04/07/2026 PA1 PDF
Date Version Documents
04/03/2026 Initial Fiscal Note PDF
Date Version Documents
04/06/2026 SA1 PDF
Activity Vote Documents
Adopt amendment J.001 The motion passed without objection. Vote summary
Refer House Bill 26-1387, as amended, to the Committee of the Whole. The motion passed on a vote of 10-0. Vote summary
Hearing Summary Committee Report: PDF
Date Calendar Motion
--- --- ---
04/11/2026 Third Reading BILL
Date Amendment Number Committee/ Floor Hearing Status Documents
04/07/2026 J.001 HOU Appropriations Passed [*] PDF
  • Amendments passed in committee are not incorporated into the measure unless adopted by the full House or Senate.

** The status of Second Reading amendments may be subsequently affected by the adoption of an amendment to the Committee of the Whole Report. Refer to the House or Senate Journal for additional information.

Date Location Action
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 with Amendments - Committee
04/08/2026 House House Second Reading Special Order - Laid Over Daily - No Amendments
04/07/2026 House House Committee on Appropriations Refer Amended to House Committee of the Whole
04/02/2026 House Introduced In House - Assigned to Appropriations

Prime Sponsor

Rep. K. Brown | Rep. R. Taggart


Sen. J. Bridges | Sen. B. Kirkmeyer

Sponsor

Rep. E. Sirota


Sen. J. Amabile

Co-Sponsor

(None)

Quick Links

Named provisions

Severance Tax Expenditures Transfer Authority Species Conservation Trust Fund

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Last updated

Classification

Agency
CO Legislature
Instrument
Consultation
Legal weight
Non-binding
Stage
Consultation
Change scope
Substantive
Document ID
HB26-1387

Who this affects

Applies to
Government agencies Environmental groups
Industry sector
9211 Government & Public Administration
Activity scope
State fund transfers Conservation trust funding Tax revenue allocation
Geographic scope
Colorado US-CO

Taxonomy

Primary area
Taxation
Operational domain
Finance
Topics
Environmental Protection Energy

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