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HB 23-1111

signed

Unauthorized Insurance Premium Tax Rate

Plain-English Summary

AI-generated

House Bill 23-1111 increases the tax rate for unauthorized insurance premiums from 2.25% to 3%, matching the current tax rate for surplus lines insurance. This change affects individuals and businesses that purchase insurance through unauthorized or non-standard channels. The bill was signed into law by the governor on March 31, 2023, but it will not take effect until January 1, 2024.

Official Summary

The act increases the unauthorized insurance premium tax rate from 2.25% to 3% in parity with the surplus lines insurance tax rate. APPROVED by Governor March 31, 2023 EFFECTIVE January 1, 2024 NOTE: This act was passed without a safety clause. (Note: This summary applies to this bill as enacted.)

Details

Chamber
House
First action
2023-03-31
Latest action
2023-01-23
Last action desc.
Introduced In House - Assigned to Finance
OpenStates
View source ↗

Related Legislation

This bill affects (5)

relates
SB 22-051(2022A)· signed
Policies To Reduce Emissions From Built Environment
relates
HB 18-1165(2018A)· signed
Supplemental Appropriation - Department Of Public Safety
relates
HB 17-1278(2017A)· failed
Insurance Premium Tax Deposit To Local Firefighter Fund
relates
SB 17-168(2017A)· signed
Supplemental Appropriations Department of Public Safety
relates
HB 23-1121(2023A)· signed
Repeal Of Infrequently Used Tax Expenditures

Affected by (16)

relates
HB 24-1060(2024A)· signed
Travel Insurance Consumer Protections
relates
HB 25-1303(2025A)· signed
Funding for Motor Vehicle Collision Prevention
relates
SB 26-178(2026A)· signed
Health Insurance Affordability Measures
relates
HB 25-1302(2025A)· signed
Increase Access Homeowner's Insurance Enterprises
relates
HB 25-1296(2025A)· signed
Tax Expenditure Adjustment
relates
HB 26-1065(2026A)· signed
Transit and Housing Investment Zones
relates
HB 23-1227(2023A)· signed
Enforce Laws Against Pharmacy Benefit Managers
relates
HB 23-1288(2023A)· signed
Fair Access To Insurance Requirements Plan
relates
HB 24-1316(2024A)· signed
Middle-Income Housing Tax Credit
relates
HB 24-1352(2024A)· signed
Appliance Requirements & Incentives
relates
SB 24-126(2024A)· signed
Conservation Easement Income Tax Credit
relates
HB 24-1434(2024A)· signed
Expand Affordable Housing Tax Credit
relates
HB 24-1119(2024A)· signed
Multi-State Tax Filing System for Insurance Taxes
repeals
HB 24-1470(2024A)· signed
Eliminate Premium Tax to Health Insurance Affordability Fund
repeals
HB 25-1268(2025A)· signed
Utility On-Bill Repayment Program Financing
repeals
HB 24-1453(2024A)· signed
Relocate Title 24 CLIMBER Act

Votes

BILL
2023-03-10 · Senate · passYes: 25 · No: 10 · Other:
BILL
2023-02-13 · House · passYes: 59 · No: 4 · Other: