republic-os/legislation/us/states/co/2023a/sb-23-232.md

---
type: "Bill"
title: "Unemployment Insurance Premiums Allocation Federal Law Compliance"
description: "For purposes of complying with requirements of the \"Federal Unemployment Tax Act\", the act reduces employer premium rates by 10% across all rates in the standard premium rate schedule. Additionally, the act creates a schedule for the support surcharge rate (schedule), which is used to establish contributions to the employment support fund, the employment and training technology fund, and the benefit recovery fund. The new schedule uses the same methodology as is used in calculating an employer's percent of excess, which is the percentage resulting from the calculation of an employer's excess of premiums paid over benefits charged, divided by the average chargeable payroll."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2023A"
identifier: "SB 23-232"
citation: "Colorado SB 23-232 (2023A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Barbara Kirkmeyer", "Emily Sirota", "Rachel Zenzinger", "Shannon Bird"]
version_count: 9
action_count: 16
vote_count: 6
first_action: "2023-03-24T06:00:00+00:00"
last_action: "2023-05-01T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/ea452062-13eb-4cc0-b893-bd7f4216b371"
source_url: "https://leg.colorado.gov/bills/sb23-232"
source_hash: "5e5a6b80be93a5d83b4a46e5b03a9391cf6bb4a98e2f6fb11d001022c0430c89"
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 SB 23-232 (2023A) — Unemployment Insurance Premiums Allocation Federal Law Compliance

For purposes of complying with requirements of the "Federal Unemployment Tax Act", the act reduces employer premium rates by 10% across all rates in the standard premium rate schedule. Additionally, the act creates a schedule for the support surcharge rate (schedule), which is used to establish contributions to the employment support fund, the employment and training technology fund, and the benefit recovery fund. The new schedule uses the same methodology as is used in calculating an employer's percent of excess, which is the percentage resulting from the calculation of an employer's excess of premiums paid over benefits charged, divided by the average chargeable payroll.

## 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_sb232_h_app_001.pdf)
2. **Engrossed (04/03/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_232_eng.pdf)
3. **Final Act (04/27/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_232_enr.pdf)
4. **Introduced (03/24/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_232_01.pdf)
5. **PA1 (04/14/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_232_h_app_01.pdf)
6. **Reengrossed (04/04/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_232_ren.pdf)
7. **Rerevised (04/15/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_232_rer.pdf)
8. **Revised (04/14/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_232_rev.pdf)
9. **Signed Act (05/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_232_signed.pdf)

## Votes

- COW * — **34–0** (pass) · upper
- REPASS — **33–2** (pass) · upper
- BILL — **49–14** (pass) · lower
- CONCUR — **34–1** (pass) · upper
- REPASS — **26–9** (pass) · upper
- BILL — **33–2** (pass) · upper

## Sponsors

- Barbara Kirkmeyer — primary (person)
- Emily Sirota — primary (person)
- Rachel Zenzinger — primary (person)
- Shannon Bird — primary (person)

## Timeline

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

- **2023-05-01T06:00:00+00:00** Governor Signed `executive-signature`
- **2023-04-27T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2023-04-27T06:00:00+00:00** Signed by the Speaker of the House
- **2023-04-26T06:00:00+00:00** Signed by the President of the Senate
- **2023-04-18T06:00:00+00:00** Senate Considered House Amendments - Result was to Pass
- **2023-04-18T06:00:00+00:00** Senate Considered House Amendments - Result was to Reconsider
- **2023-04-18T06:00:00+00:00** Senate Considered House Amendments - Result was to Concur - Repass
- **2023-04-15T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2023-04-14T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
- **2023-04-14T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2023-04-05T06:00:00+00:00** Introduced In House - Assigned to Appropriations `introduction`
- **2023-04-04T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2023-04-03T06:00:00+00:00** Senate Second Reading Passed with Amendments - Floor `reading-2`
- **2023-03-30T06:00:00+00:00** Senate Second Reading Laid Over to 04/03/2023 - No Amendments
- **2023-03-28T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2023-03-24T06:00:00+00:00** Introduced In Senate - Assigned to Appropriations `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ea452062-13eb-4cc0-b893-bd7f4216b371`. Confidence: reported (aggregated from official Colorado legislature records).