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Colorado Tax Deductions and Revenue for School Meals Measure (2025)

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Colorado Tax Deductions and Revenue for School Meals Measure

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Election date

November 4, 2025

Topic
Income taxes and Public education funding
Status

On the ballot

Type
Legislatively referred state statute 		Origin

State legislature


The Colorado Tax Deductions and Revenue for School Meals Measure is on the ballot in Colorado as a legislatively referred state statute on November 4, 2025.

A "yes" vote supports lowering the state income tax deduction limits for taxpayers earning $300,000 or more from $12,000 to $1,000 for single filers and from $16,000 to $2,000 for joint filers, generating an additional $95 million annually for the Healthy School Meals for All Program.

A "no" vote opposes lowering state income tax deduction limits to provide an additional $95 million annually Healthy School Meals for All Program, thereby leaving in place the current limits of $12,000 for single filers and $16,000 for joint filers. 


Overview

The Colorado State Legislature passed House Bill 1274, which referred two measures to the 2025 ballot—a retention measure and an expansion measure—concerning tax revenue for the Healthy School Meals for All Program created by voter approval of Proposition FF in 2022.[1][2]

What would this measure do?

See also: Text of measure

This measure, known as the expansion measure, would further reduce the allowable state income tax deductions for approximately 194,000 taxpayers with federal taxable income over $300,000 according to a fiscal note prepared by the Colorado Legislative Council Staff. Specifically, it would lower the deduction limits established by Proposition FF from $12,000 to $1,000 for single filers and from $16,000 to $2,000 for joint filers. The expansion was expected to increase taxes by $377 for a single filer and $560 for joint filers.[1][2]

This measure would increase $95 million in taxes annually revenue to support the Healthy School Meals for All Program. The revenue would be exempt from TABOR as a voter-approved revenue change.[1][2]

How does this measure relate to the retention measure also on the ballot in 2025?

See also: Colorado Allow State to Retain Revenue From Proposition FF Measure (2025)

The other measure, known as the retention measure, would allow the state to retain and spend $11.3 million in tax revenue collected above the initial estimates for Proposition FF. In 2022, voters approved Proposition FF, which limited itemized and standard deductions to state income tax for individuals with federal taxable incomes over $300,000. Under Proposition FF, the measure was estimated to generate $100,727,820 annually to fund the Healthy School Meals for All Program.[1][2]

What are the possible outcomes based on approval or rejection of the retention and expansion measures?

The following table shows the outcomes depending on whether the measures are approved or rejected.[1][2]

Retention and Expansion measure Proposition FF revenue collected above voter-approved amount State income tax deductions cap Additional revenue Healthy School Meals for All program
Both approved Retained Reduced to $1,000 for single and $2,000 for joint filers +$95M annually Program continues and expands
Both rejected Refunded (+10% interest) No change None Program ends after FY 2025–26
Retention only Retained No change +$9.6M (FY 2026–27) Program continues; grant eligibility revised
Expansion only Refunded (+10% interest) Reduced to $1,000 for single and $2,000 for joint filers +$105M (FY 2026–27) Program continues

What was Proposition FF?

See also: Background

Proposition FF was approved in 2022 with 57% of voters in favor and 43% of voters opposed. Proposition FF reduced income tax deduction amounts for those earning $300,000 or more from $30,000 for single filers and $60,000 for joint filers to $12,000 for single filers and $16,000 for joint filers. Proposition FF created the Healthy School Meals for All Program to reimburse participating schools for free meals provided to students and provide schools with food-related funding. The measure was expected to generate $100,727,820 in tax revenue for the program annually.[1][2]

Why is this measure on the ballot?

Due to the Colorado TABOR, statewide voter approval is required to enact any legislation to increase government revenue at a faster rate than the combined rate of population increase and inflation. To read about the Taxpayer's Bill of Rights, click here.

This measure requires voter approval under the Colorado Taxpayer's Bill of Rights (TABOR) since it would increase state revenue.[1][2] Since 1992, when TABOR was adopted, through 2024, Colorado voters have decided on 40 statewide ballot measures that were designed to increase revenue for the state, which required voter approval under TABOR. Of the 40 measures, 14 (35%) were approved and 26 (65%) were defeated.

Text of measure

Ballot title

The ballot title for this measure is below.[3]

“ SHALL STATE TAXES BE INCREASED BY $95 MILLION ANNUALLY BY A CHANGE TO THE COLORADO REVISED STATUTES TO SUPPORT ACCESS TO HEALTHY FOOD FOR COLORADO KIDS AND FAMILIES, INCLUDING THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM, AND, IN CONNECTION THEREWITH, INCREASING STATE TAXABLE INCOME ONLY FOR INDIVIDUALS WHO HAVE A FEDERAL TAXABLE INCOME OF $300,000 OR MORE BY LIMITING ITEMIZED OR STANDARD STATE INCOME TAX DEDUCTIONS TO $1,000 FOR SINGLE TAX RETURN FILERS AND $2,000 FOR JOINT TAX RETURN FILERS FOR THE PURPOSES OF FULLY FUNDING THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM TO CONTINUE PAYING FOR PUBLIC SCHOOLS TO OFFER FREE BREAKFAST AND LUNCH TO ALL PUBLIC SCHOOL STUDENTS WHILE ALSO INCREASING WAGES FOR EMPLOYEES WHO PREPARE AND SERVE SCHOOL MEALS, HELPING SCHOOLS USE BASIC, NUTRITIOUS INGREDIENTS INSTEAD OF PROCESSED PRODUCTS, AND ENSURING THAT COLORADO GROWN AND RAISED PRODUCTS ARE PART OF SCHOOL MEALS; SUPPORTING THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP) THAT HELPS LOW-INCOME COLORADO FAMILIES AFFORD GROCERIES; AND ALLOWING THE STATE TO RETAIN AND SPEND AS A VOTER-APPROVED REVENUE CHANGE ALL ADDITIONAL TAX REVENUE GENERATED BY THESE TAX DEDUCTION CHANGES?[4] ”

Full text

The full text of the ballot measure is below:[3]

Support

Supporters

Officials

Organizations

  • Hunger Free Colorado


Arguments

  • Zander Kaschub, President of Jeffco Education Support Professionals Association: "This bill directly supports food service workers by providing direct funding that school districts can use for wage increases. We cannot have a strong, sustainable school meal program without a strong, sustainable workforce."
  • State Rep. Lorena Garcia (D-32): "Colorado children should never have to worry about where their next meal is coming from. ... At a time when Congressional Republicans are considering deep cuts to nutrition assistance, we should be doing all we can to make sure our students have food to eat in school."
  • Anya Rose, Director of Public Policy for Hunger Free Colorado: "It's clear that the only way to provide stability for this program in uncertain times is to raise additional funds and build a reserve to help weather federal policy changes while providing meals to students without interruption."
  • Jen O’Neal, Co-Founder of Common Harvest Colorado: "We know the massive impact Healthy School Meals for All can have on the health of our local food system and everyone who touches it. There is so much potential to continue to shape the future of our food system — for our kids, our planet and our local economies."
  • State Sen. Katie Wallace (D-17): "Every single Colorado kid, regardless of their income, should be able to eat a healthy, filling breakfast and lunch without worrying about the cost. The Healthy School Meals for All program has been extremely successful in Colorado – it has reduced the stigma associated with free and reduced lunch, helped Colorado kids succeed, and allowed families breathe a little easier with less strain on their budgets. This bill empowers Colorado voters to decide on the future of this beneficial program."


Opposition

Opponents

Officials


Arguments

  • State Rep. Lori Garcia Sander (R-65): "Not all families need free meals. Given the economy, I have to ask: What are the must-haves versus want-to-haves? I don't believe the majority of Colorado's taxpayers will have the appetite for this this year."


Campaign finance

See also: Ballot measure campaign finance, 2025

If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.

Cash Contributions In-Kind Contributions Total Contributions Cash Expenditures Total Expenditures
Support $0.00 $0.00 $0.00 $0.00 $0.00
Oppose $0.00 $0.00 $0.00 $0.00 $0.00
Total $0.00 $0.00 $0.00 $0.00 $0.00

Background

Proposition FF (2022)

See also: Colorado Proposition FF, Reduce Income Tax Deduction Amounts to Fund School Meals Program Measure (2022)

Proposition FF was on the November 2022 ballot and was approved with 57% of voters in favor and 43% opposed. The measure reduced state income tax deduction limits for those earning $300,000 or more from $30,000 for single filers and $60,000 for joint filers to $12,000 for single filers and $16,000 for joint filers. Proposition FF created the Healthy School Meals for All Program and allocated revenue from the deduction change to fund it. The program reimburses participating schools to provide free meals to students and provide schools with local food purchasing grants and school food-related funding.

Proposition FF was estimated to increase state revenue by $100,727,820 annually.

Supporters and opponents of Proposition FF

Healthy School Meals for All Colorado Students led the campaign in support of Proposition FF. Healthy School Meals for All and Hunger Free Colorado said, "The free and reduced-price meals program income threshold is too low to truly account for children and families facing food insecurity. School Meals for All would eliminate lunch debts so families can focus on other needs like housing, utilities, and more. It would also prevent students from feeling stigma or shame when their families can't pay for lunch. The ballot initiative would raise $100 million per year to cover the costs of the program through the closure of tax loopholes for high-income earners."[5]

Opponents of Proposition FF included the Independence Institute. Jon Caldara, president of the Independence Institute, said, "This is a really stupid idea. This proposal is, hey, let's get the rich guys to buy our kids lunch."[6] State Representative Richard Holtorf (R), who voted against the bill in the state House, said, "My kids are all grown, but if I had kids, how can I sit here and say my kids should have a free lunch if I’m making six figures? I don’t think that’s right. So I have a fundamental problem with the premise of the bill. People that could afford to pay need to pay to subsidize programs needed to help the people who need the subsidies."[7]

Healthy School Meals for All programs

As of April 2025, Colorado was one of eight states to adopt a program providing school meals to students free of cost regardless of income. The other seven states include California, Maine, Massachusetts, Michigan, Minnesota, New Mexico, and Vermont.[8]

Recent revenue retention measures

This measure, known as the expansion measure, was placed on the ballot alongside the retention measure. The retention measure asks voters whether the state can retain and spend revenue collected above the original amount approved by voters. Recent revenue retention measures were on the ballot in Colorado in 2023 and 2024, and both were approved.

2024: Voters approved Proposition JJ, which allowed the state to retain tax revenue collected above $29 million annually from the tax on sports betting proceeds authorized by voters through Proposition DD in 2019.

2023: Voters approved Proposition II, which allowed the state to keep and spend revenue exceeding official projections from increased taxes on cigarettes, tobacco, and nicotine products, which voters approved as Proposition EE in 2020.

TABOR ballot measures

See also: Colorado Taxpayer's Bill of Rights (TABOR)

Since 1992, when TABOR was adopted, through 2024, Colorado voters have decided on 40 statewide ballot measures that were designed to increase revenue for the state, which required voter approval under TABOR. Of the 40 measures, 14 (35%) were approved and 26 (65%) were defeated.

Of the 40 measures, 21 were referred to the ballot by the state legislature and 19 were placed on the ballot through citizen initiative petitions.

  • Of the 21 referred measures, 13 (61.90%) were approved and eight (38.10%) were defeated.
  • Of the 19 citizen-initiated measures, one (5.26%) was approved and 18 (94.74%) were defeated.

Note: This list includes measures that were required to be referred to the ballot for voter approval under TABOR. The list does not include every ballot measure that may have had a potential effect on TABOR refund amounts.

Ballot measure Type Year Purpose Outcome Description
Referendum A LRSS 1993 New tax Defeatedd Reinstated the 0.2 percent sales tax on tourist-related items that were eliminated by a TABOR amendment and used funds for statewide tourism marketing and promotional programs by the Colorado Tourism Board
Amendment 1 CICA 1994 Tax increase Defeatedd Increase tobacco taxes for health care, educational programs to reduce tobacco use and research concerning tobacco use and tobacco-related illnesses
Referendum D BI 1996 Retain and spend revenue Defeatedd Excluded funds for state unemployment compensation from fiscal limitations
Initiative 1 CICA/SS 1997 Tax increase Defeatedd Increase taxes to fund the Transportation Department through increases in the fuel excise tax by 5¢ per gallon, the motor vehicle registration fee by $10 and a new tax of $100 on the initial registration of certain motor vehicles
Referendum B LRSS 1998 Retain and spend revenue Defeatedd Allow the state to keep up to two hundred million dollars in excess revenue for the funding of school district capital construction projects, state and local transportation needs and capital construction projects of state colleges and universities
Referendum A BI 1999 Debt increase (bond issue) Approveda Increase debt by issuing bonds to fund transportation projects
Referendum E LRSS 2000 Retain and spend revenue Approveda Create multistate lottery and retain and spend proceeds to use for education funding
Referendum F LRSS 2000 Retain and spend revenue Defeatedd Retain and spend funds for the 1999-2000 fiscal year and for four succeeding fiscal years for the purpose of funding performance grants for school districts to improve academic performance in math and science
Referendum A BI 2001 Debt increase (bond issue) Approveda Increase debt by issuing bonds and using revenue to fund the Great Outdoors Colorado Trust Fund
Amendment 26 CISS 2001 Retain and spend revenue Defeatedd Retain and spend revenue to fund the creation a fixed guideway transportation system connecting the Denver International Airport and Eagle County Airport
Referendum A BI 2003 Debt increase (bond issue) Defeatedd Increase debt by issuing bonds and retaining bond proceeds as a voter-approved revenue change
Amendment 33 CICA 2003 New tax Defeatedd Create video lottery and collect taxes and fees to fund tourism promotion
Initiative 32 CICA 2003 Tax increase Defeatedd Set property tax valuation and eliminate the annual adjustment of the ratio that insures that the percentage of the total statewide assessed value attributable to residential real property remains the same as it was in the previous year
Amendment 35 CICA 2004 Tax increase Approveda Increase tobacco tax to pay for educational and preventative medicine health programs
Referendum D BI 2005 Debt increase (bond issue) Defeatedd Increase debt by issuing bonds and retaining bond proceeds as a voter-approved revenue change
Referendum C LRSS 2005 Retain and spend revenue Approveda Retain and spend revenue collected over its TABOR limit for five years on health care, public education, transportation projects, and local fire and police pensions; created a new "Referendum C Cap" on state revenue
Referendum H LRSS 2006 Eliminate tax exemption Approveda Eliminated a state income tax benefit for businesses employing undocumented immigrants
Amendment 58 CICA/SS 2008 Tax increase; eliminating severance tax credit and reducing certain exemptions Defeatedd Increase the oil and gas severance tax and eliminated a property-tax deduction against the tax to fund college scholarships, wildlife presevation, energy efficiency programs, transportation projects, and water projects
Amendment 51 CICA 2008 Tax increase Defeatedd Increase sales tax rate to provide funding for long-term services for persons with developmental disabilities.
Proposition 103 CICA/SS 2011 Tax increase Defeatedd Increase income tax rate and sales tax rate
Proposition AA LRSS 2013 New tax Approveda Establish taxes on marijuana sales
Amendment 66 CICA 2013 Tax increase Defeatedd Increase income tax rates
Amendment 68 CICA 2014 New tax Defeatedd Creating a new tax on horse race gambling and dedicating revenue to fund education
Proposition BB LRSS 2015 Retain and spend revenue above previously-authorized estimates Approveda Retain $66 million in collected marijuana tax revenue that exceeded Blue Book estimates (Proposition AA of 2013)
Amendment 69 CICA 2016 Tax increase Defeatedd Increase payroll taxes to fund universal healthcare coverage for Colorado residents
Amendment 72 CICA 2016 Tax increase Defeatedd Increase tobacco tax to fund health and education programs
Amendment 73 CICA/SS 2018 Tax increase Defeatedd Establish an income tax bracket system rather than a flat income tax rate and increase income taxes for individuals earning more than $150,000 per year
Proposition 109 CISS 2018 Debt increase (bond issue) Defeatedd Increase debt by issuing bonds of up to $3,500,000,000, with a maximum repayment cost of $5,200,000,000, with proceeds to be retained as a voter-approved revenue change and spent on transportation projects
Proposition 110 CISS 2018 Tax increase; debt increase (bond issue) Defeatedd Increase state sales tax and increase state debt to fund transportation projects
Proposition CC LRSS 2019 Retain and spend revenue Defeatedd Allow the state to retain and spend all the revenue it annually collects after June 30, 2019, to provide funding for transportation and education
Proposition DD LRSS 2019 New tax Approveda Legalize sports betting and establish a tax on sports betting operator proceeds to fund state water projects
Proposition EE LRSS 2020 Tax increase; new tax Approveda Establish a tax on nicotine products such as e-cigarettes, increase cigarette and tobacco taxes; and dedicate revenues to various health and education programs
Amendment 78 CICA/SS 2021 Retain and spend revenue Defeatedd Allow the state to retain and spend all custodial money and earnings and revenue on that custodial money as a voter-approved revenue change
Proposition 119 CISS 2021 Tax increase Defeatedd Increase marijuana sales tax and establish a program for out-of-school learning
Proposition 120 CISS 2021 Retain and spend revenue Defeatedd Increase sales tax to create a home and community-based services fund
Proposition FF LRSS 2022 Reduce income tax deductions Approveda Reduce income tax deduction amounts and use revenues to fund school meals program
Proposition HH LRSS 2023 Reduce income tax deductions Defeatedd Change property tax rates and state revenue limits (reducing residential property tax assessment rates and reduce TABOR refund amounts)
Proposition II LRSS 2023 Retain and spend revenue above previously-authorized estimates Approveda Allow the state to keep and utilize excess revenue ($23.65 million) generated from increased and new tobacco, cigarette, and nicotine taxes approved by voters in 2020 through Proposition EE
Proposition JJ LRSS 2024 Retain and spend revenue above previously-authorized estimates Approveda Allow the state to retain tax revenue collected above $29 million annually from the tax on sports betting proceeds authorized by voters in 2019
Proposition KK LRSS 2024 New tax Approveda Levy a 6.5% excise tax on the manufacture and sale of firearms and ammunition to be imposed on firearms dealers, manufacturers, and ammunition vendors and appropriating the revenue to the Firearms and Ammunition Excise Tax Cash Fund to be used to fund crime victim services programs, mental and behavioral health programs for children and veterans, and school security and safety programs

Path to the ballot

Amending the Colorado Constitution

See also: Amending the Colorado Constitution

A simple majority vote is required during one legislative session for the Colorado State Legislature to place a state statute on the ballot. That amounts to a minimum of 33 votes in the Colorado House of Representatives and 18 votes in the Colorado State Senate, assuming no vacancies. Statutes do not require the governor's signature to be referred to the ballot.

The Colorado Taxpayer's Bill of Rights (TABOR) requires voter approval for new taxes, tax rate increases, extensions of expiring taxes, mill levy increases, valuation for property assessment increases, or tax policy changes resulting in increased tax revenue.

Colorado House Bill 1274 (2025)

The following is the timeline of the measure in the state legislature:[1]

  • February 19, 2025: Colorado House Bill 1274 (HB 1274) was introduced into the state House of Representatives. Rep. Lorena Garcia (D-35) and Sens. Dafna Michaelson Jenet (D-21) and Katie Wallace (D-17) were listed as the prime sponsors.
  • March 6, 2025: The House Education Committee voted 7-5 to send the legislation to the Committee on Finance.
  • March 10, 2025: The House Finance Committee voted 7-6 to send the legislation to the Committee on Appropriations.
  • March 11, 2025: The House Appropriations Committee voted 8-3 to send the legislation to the Committee of the Whole.
  • April 21, 2025: The House of Representatives voted 40-22, with three members not voting, to pass HB 1274.
  • April 24, 2025: The Senate Finance Committee voted 6-3 to refer the legislation to the Committee on Appropriations.
  • April 30, 2025: The Senate Appropriations Committee voted 4-3 to refer the legislation to the Committee of the Whole.
  • May 6, 2025: The Senate voted 24-11 to approved an amended version of HB 1274.
  • May 7, 2025: As HB 1274 was amended in the Senate, concurrence was required from the House. The House of Representatives voted 42-22, with one member not voting, to pass HB 1274.
  • June 3, 2025: Gov. Jared Polis (D) signed HB 1274.


Partisan Direction Index = +97.1% (Democratic)
Democratic Support
100%
Republican Support
2.9%
How does this vote compare to other legislative ballot measures in 2025?
Learn more about the ballot measures PDI →
Colorado State Senate
Voted on May 6, 2025
Votes Required to Pass: 18
YesNoNV
Total24110
Total %68.6%31.4%0.0%
Democratic (D)2300
Republican (R)1110
Colorado House of Representatives
Voted on May 7, 2025
Votes Required to Pass: 33
YesNoNV
Total42221
Total %64.6%33.8%1.5%
Democratic (D)4201
Republican (R)0220

How to cast a vote

See also: Voting in Colorado

See below to learn more about current voter registration rules, identification requirements, and poll times in Colorado.

How to vote in Colorado


See also

External links

Footnotes

  1. ↑ 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 Colorado State Legislature, "House Bill 1274," accessed May 9, 2025
  2. ↑ 2.0 2.1 2.2 2.3 2.4 2.5 2.6 Colorado Legislative Council Staff, "HB 25-1274: HEALTHY SCHOOL MEALS FOR ALL PROGRAM Fiscal Note," accessed May 9, 2025
  3. ↑ 3.0 3.1 Cite error: Invalid <ref> tag; no text was provided for refs named Text
  4. ↑ 4.0 4.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
  5. ↑ Healthy School Meals for All, "Fact sheet," accessed June 1, 2022
  6. ↑ APR, "Colorado voters to vote on universal free school lunches," accessed May 19, 2025
  7. ↑ Colorado Newsline, "To fund school meals, bill proposes raising taxes on high earners," accessed June 1, 2022
  8. ↑ Food Research and Action Center, "Healthy School Meals for All report," accessed May 23, 2025
  9. ↑ Colorado Secretary of State, "Mail-in Ballots FAQs," accessed August 6, 2025
  10. ↑ LexisNexis, "Colorado Revised Statutes, § 1-7-101," accessed August 6, 2025
  11. ↑ 11.0 11.1 Colorado Secretary of State, "Voter Registration FAQs," accessed August 6, 2025
  12. ↑ 12.0 12.1 Colorado Secretary of State, "Colorado Voter Registration Form," accessed August 6, 2025
  13. ↑ Colorado Secretary of State, "Go Vote Colorado," accessed August 6, 2025
  14. ↑ Under federal law, the national mail voter registration application (a version of which is in use in all states with voter registration systems) requires applicants to indicate that they are U.S. citizens in order to complete an application to vote in state or federal elections, but does not require voters to provide documentary proof of citizenship. According to the U.S. Department of Justice, the application "may require only the minimum amount of information necessary to prevent duplicate voter registrations and permit State officials both to determine the eligibility of the applicant to vote and to administer the voting process."
  15. ↑ Colorado Secretary of State, "Acceptable Forms of Identification," accessed August 6, 2025
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