South Dakota updates the date it uses to reference the federal Internal Revenue Code from January 1, 2019 to January 1, 2020 for tax purposes. This change affects several sections of state tax law so that South Dakota taxes align with the more recent version of federal tax rules.
AI-generated summary
Signed by the Governor H.J. 326
Delivered to the Governor H.J. 265
Signed by the President S.J. 192
Signed by the Speaker H.J. 249
Senate Do Pass Passed, YEAS 33, NAYS 0. S.J. 158
Senate Do Pass Passed, YEAS 33, NAYS 0. S.J. 158
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 7, NAYS 0.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 99
House of Representatives Do Pass Passed, YEAS 68, NAYS 0. H.J. 62
House of Representatives Do Pass Passed, YEAS 68, NAYS 0. H.J. 64
House of Representatives Deferred to another day H.J. 59
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 13, NAYS 0.
Taxation Scheduled for hearing
House of Representatives Referred to House Taxation H.J. 19
First Reading House H.J. 11
Taxation — Do Pass
Do Pass
Taxation — Do Pass