C.R.S. § 39-37-302 — Behavioral and mental health excise tax cash fund - creation - distribution

(1) (a) The behavioral and mental health excise tax cash fund is created in the state treasury, referred to in this section as the fund. The fund consists of money transferred to the fund pursuant to section 39-37-301 (2)(a)(II) and any other money that the general assembly may appropriate or transfer to the fund. The general assembly may appropriate money from the fund to a department for behavioral health care. (b) The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund. (2) The first five million dollars of the money transferred to the fund pursuant to section 39-37-301 (2)(a)(II) and section 24-75-230 (3.8) must be used by the behavioral health administration, established pursuant to section 27-50-102, in coordination with the division of veterans affairs, created in section 28-5-701 (1), for the purpose of continuing and expanding the veterans mental health services program in accordance with section 28-5-714. If the money described in this subsection (2) is in the fund, the general assembly shall annually appropriate the money from the fund in accordance with this subsection (2) until the general assembly has appropriated the full amount of money. (3) After the requirement in subsection (2) of this section is met, the next three million dollars of the money transferred to the fund pursuant to section 39-37-301 (2)(a)(II) and section 24-75-230 (3.8) must be used by the behavioral health administration for the purpose of continuing and expanding access to behavioral health crisis response system services for children and youth in accordance with article 60 of title 27. If the money described in this subsection (3) is in the fund, the general assembly shall annually appropriate the money from the fund in accordance with this subsection (3) until the general assembly has appropriated the full amount of money. (4) The general assembly may appropriate any money other than the money described in subsections (2) and (3) of this section that is in the fund to a department for behavioral health care. Source: L. 2025: Entire section added, (SB 25-295), ch. 330, p. 1713, § 3, effective May 31.