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 dramatically narrowed the bill by eliminating eligibility for alternative instruction and slashing the list of qualifying expenses from seven categories (including sports, fine arts, textbooks, tutoring, test fees, transportation, and technology) down to only nonpublic school tuition. This transforms the bill from a broad educational expense credit into a narrowly-focused tuition-only credit for private schools.
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