South Dakota is updating the date it uses to reference the federal Internal Revenue Code from January 1, 2022 to January 1, 2023. This change affects how the state's tax laws align with federal tax rules across multiple sections of state law. The update ensures South Dakota's tax code reflects the most current version of federal tax law for income, corporate, and other tax purposes.
AI-generated summary
Signed by the Governor S.J. 186
Delivered to the Governor S.J. 145
Signed by the Speaker H.J. 174
Signed by the President S.J. 128
House of Representatives Do Pass Passed, YEAS 69, NAYS 0. H.J. 105
Taxation Certified uncontested, placed on consent H.J. 4
Taxation Do Pass Passed, YEAS 13, NAYS 0. H.J. 4
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 71
Senate Do Pass Passed, YEAS 35, NAYS 0. S.J. 68
Taxation Certified uncontested, placed on consent YEAS 7, NAYS 0.
Taxation Do Pass Passed, YEAS 7, NAYS 0.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 16
Taxation — Do Pass
Taxation — Do Pass
Taxation — Certified uncontested, placed on consent