As all tax increases have to be approved by voters under the Colorado Constitution, a Proposition was needed for the law to enter into effect.

[2] It is estimated that Proposition EE would generate up to $175.6m extra tax in its first budget year, rising to $275.9m by the time the new rates are fully in place.

This would be used to increase funding for free preschool provision (an election pledge of Governor Jared Polis)[3] as well as being used in rural schools, K-12 education, housing development, and general state spending.

[2] HB20-1427, the legislation which put Proposition EE on the ballot, was sponsored by Representatives Yadira Caraveo and Julie McCluskie and Senators Rhonda Fields and Dominick Moreno.

It was also noted by progressive groups who opposed the Proposition, such as the Working Families Party, that it would disproportionately affect poorer and working-class people, because they were more targeted by tobacco companies.