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provide a property tax credit for the payment of nonpublic school tuition.

South Dakota property owners can now receive a credit on their school district property taxes if they pay tuition for a child (ages 5-18) attending a nonpublic school in the state. The credit is limited to the lesser of 80% of their school district taxes or $1,000 per year, and the child does not need to be the property owner's own child to qualify. This creates a new tax benefit for families supporting private school education.

clarify the use of public funds for the purpose of alternative instruction.

This bill prevents parents or guardians who have registered their child for alternative instruction (such as homeschooling) from receiving state education funding for that child. Once a family files an alternative instruction notification with the school district or Department of Education, they become ineligible for any state public education dollars.

authorize the provision of charitable contributions to a scholarship granting organization.

South Dakota's new scholarship program allows individuals and businesses to make charitable contributions to scholarship granting organizations that provide grants to low-income K-12 students who attend microschools (small, tuition-based alternative educational providers) instead of public school districts. The bill defines "eligible students" as those under 19 from households earning no more than 300% of the area median income, establishes the rules for microschools and scholarship organizations, and creates a framework for these contributions to support private educational alternatives.

provide for the establishment of charter schools.

South Dakota would create a new system allowing charter schools—publicly funded schools operated by independent governing boards under contracts with school districts or the state—to operate with significant flexibility from state regulations. Charter schools would still have to follow civil rights, health, and safety laws, operate physical buildings with in-person instruction, and serve at least one grade from kindergarten through 12th grade, but would be exempt from most other state education rules. This represents a major shift in how public education can be structured in the state, giving educators and organizations a new option to run schools outside the traditional district model.

define nonpublic school.

South Dakota law now defines "nonpublic school" as a privately-governed school (not run by a public school board) that teaches math and English language to school-age children. Nonpublic schools can charge tuition and limit enrollment, but they cannot receive the main state education funding that public schools get, though they may receive grants or other special state funds. Teachers at nonaccredited private schools are not required to hold state teaching certificates.

codify the rights of a parent.

SB 190 creates a new law that establishes parental rights as a fundamental protection, preventing state agencies and local governments from restricting parents' ability to direct their children's upbringing, education, health care, and moral or religious training unless the government can prove it has a compelling reason to do so. The bill specifically lists parental rights including decisions about health care, access to medical and school records, choice of education, religious excuses from school, and participation in school organizations.

provide for the admission of certain children younger than five years old to the kindergarten program of a school district.

School districts can now choose to admit children who are younger than five to kindergarten if they turn five between September 1 and December 1 of that school year and can demonstrate they have the cognitive and social skills needed for kindergarten. Districts that adopt this policy must document their process for evaluating these younger children's readiness. If a child's home school district doesn't allow early admission, the child's parent can apply to enroll in a different school district that does.

direct the amendment of the Administrative Rules of South Dakota regarding the awarding of high school credit for participation in extracurricular athletics.

South Dakota will update its high school graduation requirements to allow students to earn academic credit for participating in extracurricular athletics, a change the Board of Education Standards must implement by September 30, 2026. The bill modifies the state's graduation credit rules to recognize athletic participation as a valid way to meet some of the credits needed to graduate. This gives high schools flexibility to award credit for sports and other extracurricular activities alongside traditional classroom coursework.