South Dakota is updating its references to the federal Internal Revenue Code to use the version in effect as of January 1, 2026, instead of an earlier version. This change applies to eight different sections of South Dakota law that rely on the federal tax code, ensuring the state's tax rules stay aligned with current federal tax law.
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Signed by the Governor S.J. 266
Delivered to the Governor S.J. 219
Signed by the Speaker H.J. 251
Signed by the President S.J. 203
House of Representatives Do Pass Passed, YEAS 69, NAYS 0. H.J. 223
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 12, NAYS 0.
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 114
Senate Do Pass Passed, YEAS 33, NAYS 0. S.J. 75
Taxation Certified uncontested, placed on consent S.J. 1
Taxation Do Pass Passed, YEAS 5, NAYS 0. S.J. 1
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 17
Do Pass
Taxation — Do Pass
Do Pass
Taxation — Do Pass