republic-os/legislation/us/states/co/2026a/hb-1059.md

---
type: "Bill"
title: "Cost Recovery Cash Fund Consolidation"
description: "Current law allows the department of revenue (department) to retain an amount equal to its administrative costs in collecting, administering, and enforcing the production fees for clean transit and wildlife and land remediation, the enterprise per ride fees, the retail delivery fees, and the enterprise retail delivery fees. Current law also allows the department to retain 3% of the prepaid wireless trust cash fund to mitigate administrative costs. The money retained by the department is currently transmitted into multiple individual cost recovery cash funds that are used to mitigate the department's administrative costs of collecting those fees and charges. These cash funds include the oil and gas production fees collection fund, the enterprise per ride fees fund, and the retail delivery fees fund (cost recovery funds). The act repeals each of these cost recovery funds and directs the state treasurer to transmit the money retained by the department to mitigate the department's administrative costs for all the programs into a single cost recovery cash fund, which is created in the act. The act also requires the department to submit an annual report starting November 1, 2027, to the joint budget committee with information about the costs associated with collecting, administering, and enforcing the fees and, where applicable, the specific tasks that contribute significantly to the fee collection workload.(Note: This summary applies to this bill as enacted.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2026A"
identifier: "HB 1059"
citation: "Colorado HB 1059 (2026A)"
classification: ["bill"]
subjects: ["Business & Economic Development", "Fiscal Policy & Taxes", "State Government"]
status: "enacted"
primary_sponsors: ["A. Hartsook", "L. Frizell", "M. Snyder", "R. Stewart"]
version_count: 7
action_count: 14
vote_count: 6
first_action: "2026-01-14"
last_action: "2026-05-29"
source: "openstates"
source_identifier: "ocd-bill/27ecd7e7-f8bd-4ddf-b792-72ae97b28035"
source_url: "https://leg.colorado.gov/bills/HB26-1059"
source_hash: "8d691dc8754fa60d3a820aada86b78511f03cad6585be739a4fc03ecd244c562"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado HB 1059 (2026A) — Cost Recovery Cash Fund Consolidation

Current law allows the department of revenue (department) to retain an amount equal to its administrative costs in collecting, administering, and enforcing the production fees for clean transit and wildlife and land remediation, the enterprise per ride fees, the retail delivery fees, and the enterprise retail delivery fees. Current law also allows the department to retain 3% of the prepaid wireless trust cash fund to mitigate administrative costs. The money retained by the department is currently transmitted into multiple individual cost recovery cash funds that are used to mitigate the department's administrative costs of collecting those fees and charges. These cash funds include the oil and gas production fees collection fund, the enterprise per ride fees fund, and the retail delivery fees fund (cost recovery funds). The act repeals each of these cost recovery funds and directs the state treasurer to transmit the money retained by the department to mitigate the department's administrative costs for all the programs into a single cost recovery cash fund, which is created in the act. The act also requires the department to submit an annual report starting November 1, 2027, to the joint budget committee with information about the costs associated with collecting, administering, and enforcing the fees and, where applicable, the specific tasks that contribute significantly to the fee collection workload.(Note: This summary applies to this bill as enacted.)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://leg.colorado.gov/bill_files/110820/download)
2. **Engrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/115642/download)
3. **Final Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/116680/download)
4. **Reengrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/115726/download)
5. **Rerevised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/116267/download)
6. **Revised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/116143/download)
7. **Signed Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/116856/download)

## Votes

- Refer House Bill 26-1059 to the Committee on Appropriations. — **pass** (pass) · upper
- Refer House Bill 26-1059 to the Committee on Appropriations. — **pass** (pass) · lower
- Refer House Bill 26-1059, as amended, to the Committee of the Whole. — **pass** (pass) · lower
- Adopt amendment L.001 — **pass** (pass) · lower
- BILL — **pass** (pass) · lower
- Refer House Bill 26-1059 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. — **pass** (pass) · upper

## Sponsors

- A. Hartsook — primary (person)
- L. Frizell — primary (person)
- M. Snyder — primary (person)
- R. Stewart — primary (person)
- A. Boesenecker — cosponsor (person)
- C. Kipp — cosponsor (person)
- J. Coleman — cosponsor (person)
- M. Duran — cosponsor (person)
- R. Weinberg — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-05-29** Governor Signed `executive-signature`
- **2026-05-28** Sent to the Governor `executive-receipt`
- **2026-05-28** Signed by the President of the Senate `passage`
- **2026-05-28** Signed by the Speaker of the House `passage`
- **2026-05-11** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2026-05-08** Senate Second Reading Special Order - Passed - No Amendments
- **2026-05-08** Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2026-05-07** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2026-05-05** Introduced In Senate - Assigned to Finance `introduction`
- **2026-05-04** House Third Reading Passed - No Amendments `passage, reading-3`
- **2026-05-01** House Second Reading Special Order - Passed with Amendments - Committee
- **2026-05-01** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2026-01-29** House Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2026-01-14** Introduced In House - Assigned to Finance `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/27ecd7e7-f8bd-4ddf-b792-72ae97b28035`. Confidence: reported (aggregated from official Colorado legislature records).