Regulation and Oversight

Georgia Expands Captive Insurance Framework with Enactment of House Bill 348

May 22, 2025

Georgia House Bill 348 modernizes the state's captive insurance code by expanding underwriting authority, defining "sponsor" for limited purpose subsidiaries, and broadening the definition of "controlled unaffiliated business." The legislation is designed to strengthen Georgia's appeal as a captive domicile and align its framework with other competitive jurisdictions. Read More


Vermont Updates Captive Insurance Statutes in 2025 Legislation

May 21, 2025

Vermont has enacted H.137, updating its captive insurance laws with clarifications on licensing, governance, and reinsurance. The changes support consistency across regulatory frameworks and come as the Vermont Captive Insurance Association celebrates its 40th year as a key industry partner. Read More


Montana Overhauls Captive Insurance Premium Tax Code with SB 60

May 19, 2025

Montana has enacted SB 60, revising its captive insurance tax code. The law introduces tiered premium tax rates, adjusts minimum tax thresholds, and clarifies how taxes apply to protected cells, series LLCs, and commonly owned captives. The changes take effect for tax years beginning after December 31, 2025. Read More


South Carolina Senate Bill 210 Updates Captive Insurance Statutes

May 16, 2025

South Carolina Senate Bill 210 revises its captive insurance code, eliminating fixed capital requirements for sponsored captives, expanding regulatory discretion, and adjusting reporting and tax provisions. The bill clarifies definitions, streamlines governance rules, and reflects a risk-based regulatory approach. It awaits the governor's signature as of May 2025. Read More


Arizona HB 2193 Adds Dormant Captive Status, Lowers Cell Capital, Updates Governance

May 14, 2025

Arizona HB 2193 revises captive insurance statutes by introducing a dormant status for inactive captives, lowering capital requirements for protected cells, and updating governance language to include LLC-managed captives. These changes modernize Arizona's framework and support varied captive structures and operational needs. Read More