State taxes shall be increased $137,600,000 annually on retail marijuana sales by a change to the Colorado revised statutes concerning the creation of a program to provide out-of-school learning opportunities for Colorado children aged 5 to 17, and, in connection therewith, creating an independent state agency to administer the program for out-of-school learning opportunities chosen by parents; funding the program by increasing the retail marijuana sales tax by 5% by 2024 and reallocating a portion of the public school lands income; authorizing transfers and revenue for program funding as a voter-approved revenue change; specifying that learning opportunities include tutoring and extra instruction in subjects including reading, math, science, writing, music, and art, targeted support for children with special needs and learning disabilities, career and technical education training, and other academic or enrichment opportunities; and prioritizing program financial aid for low-income students.