CO HJR1008

Declares Colorado to be in a state fiscal emergency for fiscal year 2020-21 due to an $895.8 million general fund deficit and projected $3.3 billion revenue shortfall caused by COVID-19 pandemic impacts.

Allows the General Assembly to use tobacco tax revenues generated under Section 21 of Article X of the state constitution for any health-related purpose, rather than only specified uses.

Permits tobacco tax revenues to serve populations enrolled in the children's basic health plan and Colorado medical assistance program at their enrollment levels from January 1, 2005.

Requires a two-thirds majority vote by both houses of the General Assembly and Governor approval under Section 21(7) of Article X of the state constitution.

Directs copies of the resolution be sent to the Colorado State Treasurer and State Controller.