---
type: "Bill"
title: "A bill for an act relating to captive insurance companies, and including applicability provisions."
description: "A bill for an act relating to captive insurance companies, and including applicability provisions."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2023-2024"
identifier: "SF 549"
citation: "Iowa SF 549 (2023-2024)"
classification: ["bill"]
subjects: ["business entities", "corporations", "insurance", "reinsurance", "reports", "shares (securities)", "stocks (securities)", "taxation"]
status: "enacted"
primary_sponsors: []
version_count: 9
action_count: 28
vote_count: 3
first_action: "2023-03-09"
last_action: "2023-06-01"
source: "openstates"
source_identifier: "ocd-bill/f8e8b286-fa0e-4bb0-8229-9d31572c1bf4"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=SF 549&ga=90"
source_hash: "4664ed2e3396fd47596b04b341a84449f7046228bbaa15a4f4d3de45acd10993"
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 SF 549 (2023-2024) — A bill for an act relating to captive insurance companies, and including applicability 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/SF549.html)
2. **Amendment H-1211** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/H1211.pdf)
3. **Amendment H-1239** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/H1239.pdf)
4. **Amendment S-3073** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/S3073.pdf)
5. **Amendment S-3127** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/S3127.pdf)
6. **Reprinted** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGR/90/attachments/SF549.html)
7. **Reprinted Marked Up** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGRM/90/attachments/SF549.html)
8. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/Attachments/SF549_GovLetter.pdf)
9. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/attachments/SF549.html)

## Votes

- Shall the bill pass? — **49–0** (pass) · upper
- Shall the bill pass? — **47–0** (pass) · upper
- Shall the bill pass? — **99–0** (pass) · lower

## Sponsors

- COMMITTEE ON WAYS AND MEANS — primary (organization)

## Timeline

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

- **2023-03-09** Introduced, placed on Ways and Means calendar. `introduction`
- **2023-03-09** Committee report, approving bill. `committee-passage`
- **2023-03-14** Amendment S-3073 filed, adopted. `amendment-introduction, amendment-passage`
- **2023-03-14** Passed Senate, yeas 47, nays 0. `passage`
- **2023-03-14** Immediate message.
- **2023-03-14** Message from Senate.
- **2023-03-14** Read first time, referred to Ways and Means. `reading-1`
- **2023-03-21** Fiscal note.
- **2023-03-28** Subcommittee: Lundgren, Croken and Thompson, P.
- **2023-03-29** Subcommittee Meeting: 04/04/2023 12:00PM RM 304.
- **2023-04-04** Subcommittee recommends passage. Vote Total: 3-0. `committee-passage-favorable`
- **2023-04-10** Committee report, recommending passage. `committee-passage`
- **2023-04-10** Placed on Ways and Means calendar.
- **2023-04-12** Amendment H-1211 filed. `amendment-introduction`
- **2023-04-12** Amendment H-1239 filed. `amendment-introduction`
- **2023-04-13** Amendment H-1239 to amendment H-1211 adopted. `amendment-passage`
- **2023-04-13** Amendment H-1211 adopted, as amended. `amendment-passage`
- **2023-04-13** Passed House, yeas 99, nays 0. `passage`
- **2023-04-13** Immediate message.
- **2023-04-17** Message from House, with amendment S-3127.
- **2023-04-24** Fiscal note.
- **2023-04-24** Senate concurred with S-3127.
- **2023-04-24** Passed Senate, yeas 49, nays 0. `passage`
- **2023-04-24** Immediate message.
- **2023-04-25** Message from Senate.
- **2023-05-11** Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
- **2023-05-17** Fiscal note.
- **2023-06-01** Signed by Governor. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f8e8b286-fa0e-4bb0-8229-9d31572c1bf4`. Confidence: reported (aggregated from official Iowa legislature records).