This bill updates South Dakota tax law to reference the federal Internal Revenue Code as it exists on January 1, 2025, instead of January 1, 2024. The change affects multiple sections of state tax code that rely on the federal tax rules, ensuring South Dakota's tax laws align with the most current federal tax provisions.
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Signed by the Governor H.J. 318
Delivered to the Governor H.J. 298
Signed by the President S.J. 244
Signed by the Speaker H.J. 258
Senate Do Pass Passed, YEAS 34, NAYS 0. S.J. 220
Taxation Certified uncontested, placed on consent S.J. 5
Taxation Do Pass Passed, YEAS 7, NAYS 0. S.J. 5
Taxation Scheduled for hearing S.J. 1
Senate Referred to Senate Taxation S.J. 153
First Reading Senate S.J. 112
House of Representatives Do Pass Passed, YEAS 68, NAYS 0. H.J. 121
House of Representatives Deferred to another day H.J. 114
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 13, NAYS 0.
Taxation Scheduled for hearing
Taxation Scheduled for hearing H.J. 1
First read in House and referred to House Taxation H.J. 14
Taxation
Prime sponsor · Rep
Do Pass
Taxation — Do Pass
Do Pass
Taxation — Do Pass