republic-os/legislation/us/states/co/2023a/hb-23-1006.md

---
type: "Bill"
title: "Employer Notice Of Income Tax Credits"
description: "The law has required an employer to provide its employees with an annual statement showing the total compensation paid and the income tax withheld for the preceding calendar year. The act requires an employer to also provide written notice of the availability of the federal and state earned income tax credits and the federal and state child tax credits at least once annually. An employer may send the written notice to employees electronically, including via e-mail or text message. The written notice must be in English and any other language the employer uses to communicate with employees and must include any additional content that the department of revenue prescribes."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2023A"
identifier: "HB 23-1006"
citation: "Colorado HB 23-1006 (2023A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Lindsey Daugherty", "Mary Young", "Tony Exum"]
version_count: 9
action_count: 14
vote_count: 2
first_action: "2023-01-09T07:00:00+00:00"
last_action: "2023-03-31T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/809dc6eb-8399-4b4c-bc80-65a19039dec7"
source_url: "https://leg.colorado.gov/bills/hb23-1006"
source_hash: "76d0d2ccb238594656804d4ee94060df5a09d7b92b5ef3c458428ee399807b94"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado HB 23-1006 (2023A) — Employer Notice Of Income Tax Credits

The law has required an employer to provide its employees with an annual statement showing the total compensation paid and the income tax withheld for the preceding calendar year. The act requires an employer to also provide written notice of the availability of the federal and state earned income tax credits and the federal and state child tax credits at least once annually. An employer may send the written notice to employees electronically, including via e-mail or text message. The written notice must be in English and any other language the employer uses to communicate with employees and must include any additional content that the department of revenue prescribes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_hb1006_s_blt_001.pdf)
2. **Engrossed (02/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1006_eng.pdf)
3. **Final Act (03/22/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1006_enr.pdf)
4. **Introduced (01/09/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1006_01.pdf)
5. **PA1 (01/27/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1006_h_bus_01.pdf)
6. **Reengrossed (02/02/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1006_ren.pdf)
7. **Rerevised (03/15/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1006_rer.pdf)
8. **Revised (03/14/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1006_rev.pdf)
9. **Signed Act (03/31/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_1006_signed.pdf)

## Votes

- BILL — **22–12** (pass) · upper
- BILL — **43–20** (pass) · lower

## Sponsors

- Lindsey Daugherty — primary (person)
- Mary Young — primary (person)
- Tony Exum — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-03-31T06:00:00+00:00** Governor Signed `executive-signature`
- **2023-03-23T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2023-03-22T06:00:00+00:00** Signed by the President of the Senate
- **2023-03-21T06:00:00+00:00** Signed by the Speaker of the House
- **2023-03-15T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2023-03-14T06:00:00+00:00** Senate Second Reading Passed - No Amendments `reading-2`
- **2023-03-13T06:00:00+00:00** Senate Second Reading Laid Over Daily - No Amendments
- **2023-03-09T07:00:00+00:00** Senate Committee on Business, Labor, & Technology Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2023-02-06T07:00:00+00:00** Introduced In Senate - Assigned to Business, Labor, & Technology `introduction`
- **2023-02-02T07:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2023-02-01T07:00:00+00:00** House Second Reading Passed with Amendments - Committee `reading-2`
- **2023-01-31T07:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
- **2023-01-26T07:00:00+00:00** House Committee on Business Affairs & Labor Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2023-01-09T07:00:00+00:00** Introduced In House - Assigned to Business Affairs & Labor `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/809dc6eb-8399-4b4c-bc80-65a19039dec7`. Confidence: reported (aggregated from official Colorado legislature records).