South Dakota is updating the date it uses to reference federal tax rules from January 1, 2021 to January 1, 2022, which means the state will now follow the most current version of the Internal Revenue Code when applying these tax laws. This change affects multiple sections of state law dealing with income, sales, and other tax calculations.
AI-generated summary
Signed by the Governor H.J. 443
Delivered to the Governor H.J. 230
Signed by the President S.J. 200
Signed by the Speaker H.J. 216
Senate Do Pass Passed, YEAS 35, NAYS 0. S.J. 173
Taxation Certified uncontested, placed on consent YEAS 5, NAYS 0.
Taxation Do Pass Passed, YEAS 5, NAYS 0.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 132
House of Representatives Do Pass Passed, YEAS 66, NAYS 0. H.J. 130
Taxation Certified uncontested, placed on consent H.J. 1
Taxation Do Pass Passed, YEAS 12, NAYS 0. H.J. 1
Taxation Scheduled for hearing H.J. 1
House of Representatives Referred to House Taxation H.J. 29
First Reading House H.J. 7
Do Pass
Taxation — Do Pass
Taxation — Certified uncontested, placed on consent
Do Pass
Taxation — Do Pass