Below are a few of the bills that CWPMA is engaged in at the Colorado General Assemlby-

Colorado Democrats including the Assistant House Majority leader have introduced HB 1277 - Increasing Transparency Impact of Fuel Products 

This bill would require a significantly large decal on the over 40,000 Gasoline dispensing pumps in Colorado.  Failure to display such a decal could subject you to a $20k per day penalty under the consumer protection act.   Rep. Jennifer Bacon, and Junie Joseph, are promoting this for a far leftist group called 350 Colorado.

The other part of the story is that foundation fuels represent almost the entirety of support for the entire highway system....

Every farmer, rancher, school district and construction company is affected by this. This is behavioral control and policy shaming at its finest.

CWPMA is 100% opposed to shaming the 97% of people that rely on liquid fuels to get to work, pick up their kids from soccer practice and go to the grocery store.

In addition we fund the following critical state programs:

• We fund the 1 billion plus dollars in state and federal excise tax that is the primary source of HUTF revenue.
• We fund 2 million direct dollars to the Colorado State Patrol including cancer treatment support for the haz mat troopers.
• We fund 35  million direct dollars in the nation's leading underground storage tank program - including all the state inspectors and the fuel testing laboratory.
• We fund 5 million direct dollars per year in the state's PFAS take back and water mitigation program
• We fund 8 million per year in Direct CDOT freight mitigation and safety improvements.
• We fund 15 million dollars a year in  direct community support for Adams, Aurora, colorado springs, mesa county and otero county.
• We fund the Petroleum Cleanup and Redevelopment Fund which turns old gas stations into parks, housing and other community forward projects.
• We are promoting a 6 million dollar fuel testing lab improvement bill this year, to help state employees paid for directly by CWPMA members. The bill will also increase violations of the EPA fuel quality violation specification to 5k per day.
• We just took a 300 million dollar increase during the summer months for Reformulated gasoline, which led to a 1 ppb decrease.
• We supported the gasoline setback requirement in Denver
• We are inputting EV charging at essentially every new station in non attainment areas. 

HB25 - 1296 - Tax Expenditure Adjustment  

This bill is a comprehensive bill that has multiple section which among them strip our .5 % allowance for bad debt and cost of tax remittance (section19)  this would tag our board members for about 3.3 million annually.

Deduction to cover bad debt losses and expenses for payment of the tax Remains in Place ($3.3 Million/Annually)

A distributor of gasoline or special fuels is allowed to deduct one-half of one percent of the

fuel excise tax otherwise due to cover bad debt losses and expenses for payment of the tax.

Citation: §39-27-105(2)(b), C.R.S.

Enacted: 1969

Tax Expenditure Revenue Impact

2017                                  2019                             2021                           2023

$3,202,000              $3,246,000                   $3,202,188                  $3,239,472

The Bad Debts and Administrative Allowance [Section 39-27-105(2)(b), C.R.S.] was established in 1969 and provides taxpayers with a 0.5 percent reduction in net fuel excise taxes owed (calculated after the two percent deduction has been applied). Its purpose is two-fold. First, it covers taxes that taxpayers paid on fuel that customers requested be removed from the terminal but were later unable to pay for (i.e. bad debts). The purpose of this part of the allowance appears to be to allow taxpayers to recoup taxes paid on bad debt fuel since the cost of the tax was not passed on to the customer. The second purpose of the allowance is to compensate taxpayers for expenses associated with the calculation and payment of fuel taxes. The Department automatically applies the allowance when the taxpayer reports and pays their excise taxes. Taxpayers are not extended this allowance for any filing period in which their report and/or payment are posted after the defined due date; therefore, the allowance also provides an incentive to encourage timely filing and payment. Of the 15 states we looked at, seven have some form of refund or credit for fuel excise taxes paid in bad debt situations and nine have some form of allowance intended to assist or cover administrative costs associated with paying the excise taxes. Of those nine administrative allowances, seven are stand-alone provisions, rather than being combined with another allowance, such as an allowance for bad debts. On average, the seven states we reviewed with stand-alone administrative allowances allowed taxpayers to retain 1.2 percent of the taxes owed. 

SB-026 - Adjusting Certain Tax Expenditures  

This bill coming out of the interim committee on tax expenditures would reduce our 2% allowance 10 1% that would cost the board and membership by 7.5 million per year.

Fuel Tax Allowances remain ($15 million/annually)

OSA looked at this this over the summer:   https://leg.colorado.gov/sites/default/files/te6_fuel_excise_tax_expenditures.pdf

Allowance to cover losses in transit and unloading

A distributor that is liable for fuel excise tax may deduct an allowance of 2% of the total amount of gasoline or special fuel acquired during any calendar month to cover losses in transit and in unloading the gasoline or special fuel removed from a terminal, regardless of whether the terminal is inside or outside of Colorado. No allowance may be deducted for liquefied petroleum gas or in any case where the tax is imposed on the bulk transfer of taxable fuel by pipeline or by rail car from a refinery to a terminal operated by the refiner.

Citation: §39-27-102(1)(b)(I), C.R.S.

§39-27-105(2)(a)(I), C.R.S.Tax Expenditure Revenue Impact

2017                                 2019                                2021                                         \2023

$13,093,000                $13,604,000                $13,066,053                        $13,213,770

The Bad Debts and Administrative Allowance [Section 39-27-105(2)(b), C.R.S.] was established in 1969 and provides taxpayers with a 0.5 percent reduction in net fuel excise taxes owed (calculated after the two percent deduction has been applied). Its purpose is two-fold. First, it covers taxes that taxpayers paid on fuel that customers requested be removed from the terminal but were later unable to pay for (i.e. bad debts). The purpose of this part of the allowance appears to be to allow taxpayers to recoup taxes paid on bad debt fuel since the cost of the tax was not passed on to the customer. The second purpose of the allowance is to compensate taxpayers for expenses associated with the calculation and payment of fuel taxes. The Department automatically applies the allowance when the taxpayer reports and pays their excise taxes. Taxpayers are not extended this allowance for any filing period in which their report and/or payment are posted after the defined due date; therefore, the allowance also provides an incentive to encourage timely filing and payment. Of the 15 states we looked at, seven have some form of refund or credit for fuel excise taxes paid in bad debt situations and nine have some form of allowance intended to assist or cover administrative costs associated with paying the excise taxes. Of those nine administrative allowances, seven are stand-alone provisions, rather than being combined with another allowance, such as an allowance for bad debts. On average, the seven states we reviewed with stand-alone administrative allowances allowed taxpayers to retain 1.2 percent of the taxes owed.