SB21 updates references in South Dakota tax law to clarify which federal tax code rules apply to state tax breaks for elderly people and people with disabilities. The bill also updates the definition of "household income" used to determine eligibility for these tax reductions, changing the reference from one section of state law to another section. These changes ensure that tax relief programs for seniors and disabled individuals are based on current federal tax rules as of January 1, 2025.
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Signed by the Governor S.J. 452
Delivered to the Governor S.J. 441
Signed by the Speaker H.J. 478
Signed by the President S.J. 416
House of Representatives Do Pass Amended Passed, YEAS 58, NAYS 7. H.J. 447
Taxation Do Pass Passed, YEAS 8, NAYS 1.
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 208
Senate Do Pass Amended Passed, YEAS 18, NAYS 16. S.J. 157
Senate Motion to amend S.J. 157
Senate Reconsidered Passed, YEAS 21, NAYS 13. S.J. 156
Senate Intent to reconsider S.J. 145
Senate Do Pass Failed, YEAS 15, NAYS 18. S.J. 144
Committee on Appropriations Do Pass Passed, YEAS 7, NAYS 1.
Committee on Appropriations Scheduled for hearing S.J. 1
First read in Senate and referred to Senate Committee on Appropriations S.J. 11
Do Pass Amended
Taxation — Do Pass
Reconsidered
Do Pass Amended
Do Pass
Committee on Appropriations — Do Pass