Legislation: batch A — AK AL AR AZ CO CT DE GA HI IA ID

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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---
type: "Bill"
title: "A bill for an act relating to the taxation of captive companies, and including effective date provisions."
description: "A bill for an act relating to the taxation of captive companies, and including effective date provisions."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2023-2024"
identifier: "HF 2636"
citation: "Iowa HF 2636 (2023-2024)"
classification: ["bill"]
subjects: ["captive companies", "insurance", "reinsurance", "taxation"]
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 15
vote_count: 2
first_action: "2024-02-28"
last_action: "2024-05-08"
source: "openstates"
source_identifier: "ocd-bill/04720e05-be4b-48ae-a6a0-6e005b1bd234"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF 2636&ga=90"
source_hash: "ce3d2f644ae8f89a9007a5ed5d2634aa7f14acac332af67669ce3be0bcee1c45"
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-ia"]
---
# Iowa HF 2636 (2023-2024) — A bill for an act relating to the taxation of captive companies, and including effective date provisions.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://www.legis.iowa.gov/docs/publications/LGI/90/attachments/HF2636.html)
2. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/Attachments/HF2636_GovLetter.pdf)
3. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/attachments/HF2636.html)
## Votes
- Shall the bill pass? — **94–0** (pass) · lower
- Shall the bill pass? — **46–0** (pass) · upper
## Sponsors
- COMMITTEE ON WAYS AND MEANS — primary (organization)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2024-02-28** Introduced, placed on Ways and Means calendar. `introduction`
- **2024-02-29** Fiscal note.
- **2024-03-14** Placed on calendar under unfinished business.
- **2024-03-19** Passed House, yeas 94, nays 0. `passage`
- **2024-03-20** Explanation of vote.
- **2024-03-19** Immediate message.
- **2024-03-20** Message from House.
- **2024-03-20** Read first time, attached to SF 2397. `reading-1`
- **2024-04-09** Substituted for SF 2397.
- **2024-04-09** Passed Senate, yeas 46, nays 0. `passage`
- **2024-04-09** Immediate message.
- **2024-04-10** Message from Senate.
- **2024-04-19** Reported correctly enrolled, signed by Speaker and President, and sent to Governor.
- **2024-04-19** Signed by Governor. `executive-signature`
- **2024-05-08** Fiscal note.
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/04720e05-be4b-48ae-a6a0-6e005b1bd234`. Confidence: reported (aggregated from official Iowa legislature records).