South Dakota is updating the federal tax law reference used to manage the state retirement system from an older version to the Internal Revenue Code as of January 1, 2026. This ensures that retirement system rules align with the most current federal tax requirements instead of outdated federal law. The change affects how the South Dakota Retirement System interprets and applies tax-related provisions in its administration.
This bill does not directly amend codified state law.
Signed by the Governor S.J. 266
Delivered to the Governor S.J. 259
Signed by the Speaker H.J. 300
Signed by the President S.J. 236
House of Representatives Do Pass Passed, YEAS 65, NAYS 0. H.J. 262
Retirement Laws Certified uncontested, placed on consent H.J. 1
Retirement Laws Do Pass Passed, YEAS 4, NAYS 0. H.J. 1
Retirement Laws Scheduled for hearing H.J. 1
House of Representatives Referred to House Retirement Laws H.J. 137
First Reading House H.J. 125
Senate Do Pass Passed, YEAS 34, NAYS 0. S.J. 83
Retirement Laws Certified uncontested, placed on consent S.J. 1
Retirement Laws Do Pass Passed, YEAS 5, NAYS 0. S.J. 1
Retirement Laws Scheduled for hearing
First read in Senate and referred to Senate Retirement Laws S.J. 14
Do Pass
Retirement Laws — Do Pass
Do Pass
Retirement Laws — Do Pass