South Dakota property owners can now receive a credit on their school district property taxes if they pay tuition for a child (ages 5-18) attending a nonpublic school in the state. The credit is limited to the lesser of 80% of their school district taxes or $1,000 per year, and the child does not need to be the property owner's own child to qualify. This creates a new tax benefit for families supporting private school education.
The amendment drastically narrows the bill by restricting eligible expenses to only nonpublic school tuition, removing the previous allowances for sports/arts fees, textbooks, tutoring, test registration fees, transportation, and technological devices. This shifts the bill from a broad education expense credit into a more limited tuition-only tax credit program.
Other amendments
Committee on Appropriations Deferred to the 41st legislative day Passed, YEAS 6, NAYS 3.
Committee on Appropriations Motion to amend
Committee on Appropriations Scheduled for hearing H.J. 1
Education Referred as Amended to House Committee on Appropriations Passed, YEAS 9, NAYS 5.
Education Motion to amend
Education Scheduled for hearing H.J. 1
House of Representatives Referred to House Education H.J. 182
First Reading House H.J. 165
Prime sponsor · Rep.
R
Cosponsors
Committee on Appropriations — Deferred to the 41st legislative day
Education — Referred as Amended to