The amendment converts the bill from its introduced form into its enrolled (final passed) form, removing the legislative process notes and adding signature lines for the Governor, Secretary of State, and other officials—this is a procedural formatting change with no substantive effect on the bill's $425,000 appropriation for tax refunds to elderly persons and persons with disabilities.
26.374.17 26.374.18 101st Legislative Session 20 2026 South Dakota Legislature Senate Bill 20 Introduced by: The Chair of the Senate Committee on Appropriations at the request of the Department of Revenue Underscores indicate new language. Overstrikes indicate deleted language. ENROLLED AN ACT ENTITLED An Act to make an appropriation for tax refunds for elderly persons and persons 1 with a disability, and to declare an emergency. 2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 Section 1. There is hereby appropriated $425,000 from the general fund to the Department 4 of Revenue for providing refunds to elderly persons and persons with a disability for real 5 property tax and sales tax, pursuant to chapters 10-18A and 10-45A. A portion of the 6 appropriated sum, not exceeding $20,000, may be used by the department for the 7 administration of this Act. 8 Section 2. The secretary of the Department of Revenue shall approve vouchers and the state 9 auditor shall draw warrants to pay expenditures authorized in this Act. 10 Section 3. Any amounts appropriated in this Act not lawfully expended or obligated by June 11 30, 2027, shall revert in accordance with the procedures prescribed in chapter 4-8. 12 Section 4. Whereas, this Act is necessary for the support of the state government and its 13 existing public institutions, an emergency is hereby declared to exist, and this Act shall be in 14 full force and effect from and after its passage and approval. 15 26.374.18 2 20 SB20 ENROLLED An Act to make an appropriation for tax refunds for elderly persons and persons with a disability, and to declare an emergency. I certify that the attached Act originated in the: Senate as Bill No. 20 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. 20 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