SB190

South Dakota property owners can now receive a tax credit on their school property taxes if they pay for their children's education at private schools or through homeschooling instead of public schools. The tax credit covers tuition, fees, and educational materials, but cannot exceed the amount of school taxes owed or 80% of the state's per-student funding amount. This creates a new "school choice" option by allowing families to redirect public education funding toward private alternatives.