Changes to Existing Law

26.373.17 26.373.18 101st Legislative Session 19 2026 South Dakota Legislature Senate Bill 19 Introduced by: The Chair of the Committee on Taxation at the request of the Department of Revenue Underscores indicate new language. Overstrikes indicate deleted language. ENROLLED AN ACT ENTITLED An Act to revise certain references to the Internal Revenue Code. 1 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2 Section 1. That § 10-1-47 be AMENDED: 3 10-1-47. The terms "United States Internal Revenue Code" and "Internal Revenue 4 Code" mean the United States Internal Revenue Code as amended and in effect on January 5 1, 2025 2026. This section applies to §§ 10-4-9.1, 10-4-9.2, 10-4-9.3, 10-4-9.4, 10-4-6 39, 10-4-39, 10-6-157, and 10-43-10.1, and subdivisions 10-6A-1(7), 10-6B-1(5), 10-18A-1(6), 7 10-43-10.3(6), and 10-45A-1(5). 8 26.373.18 2 19 SB19 ENROLLED An Act to revise certain references to the Internal Revenue Code. I certify that the attached Act originated in the: Senate as Bill No. 19 Secretary of the Senate President of the Senate Attest: Secretary of the Senate Speaker of the House Attest: Chief Clerk of the House Senate Bill No. 19 File No. ____ Chapter No. ______ Received at this Executive Office this _____ day of _____________, 2026 at ____________M. By for the Governor The attached Act is hereby approved this ________ day of ______________, A.D., 2026 Governor STATE OF SOUTH DAKOTA, ss. Office of the Secretary of State Filed ____________, 2026 at _________ o'clock __M. Secretary of State By Asst. Secretary of State