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create the water infrastructure development fund, to provide an appropriation, to provide for the awarding of grants and loans from the fund for certain rural water projects and to declare an emergency.

South Dakota is creating a new Water Infrastructure Development Fund that will provide grants (up to 10% of project costs) and loans (up to 50% of project costs) to help rural communities build water infrastructure projects. The state is putting $3 million into this fund from its general budget, and the Board of Water and Natural Resources will decide which projects qualify for support and set the terms for loans and grants.

supporting congressional authorization for, and federal participation in, major rural water supply projects identified by the South Dakota Association of Rural Water Systems.

This concurrent resolution expresses South Dakota's support for federal funding and congressional approval of four major regional water supply projects designed to serve rural areas across the state: the Dakota Mainstem, Western Dakota, Lewis and Clark, and Water Investment in Northern South Dakota systems. The resolution does not change state law itself, but instead urges Congress and federal agencies to authorize and fund these projects to address long-term water supply challenges in various regions of South Dakota.

make an appropriation to reimburse health care professionals who have complied with the requirements for rural recruitment assistance programs, and to declare an emergency.

South Dakota is spending $1.35 million to reimburse healthcare workers—including family physicians, physician assistants, and nurse practitioners—who completed requirements under the state's rural recruitment assistance programs. The Department of Health will verify that these medical professionals met all program requirements before approving reimbursement payments. The bill declares this spending an emergency matter so the reimbursements can take effect immediately.

make an appropriation to implement the rural health transformation program, and to declare an emergency.

South Dakota receives $402 million in federal funding to support the rural health transformation program, which was authorized by federal law passed in July 2025. The Department of Health will manage these funds and must report quarterly to the state legislature on how the money is spent, with any unspent funds reverting back by October 2027.

create a task force to study the provision of emergency medical services as an essential service and the funding thereof.

South Dakota will create a temporary task force to study how to fund emergency medical services for counties and municipalities and recommend legislative solutions by November 2026. The task force will examine funding mechanisms, ambulance payment policies, and how to potentially use Rural Health Transformation program funds for emergency services, then dissolve after submitting its report.

make an appropriation for county rural access infrastructure and to declare an emergency.

South Dakota is appropriating $5 million to help counties improve rural roads by funding the inventory and repair of small structures (like bridges and culverts) on township and county secondary roads. The money will be distributed to each county based on how many of these small structures it has compared to the statewide total, and counties must use the funds according to existing rural access infrastructure rules. Any money not spent by June 30, 2031 will be returned to the state.

provide for the sale of producer-raised meat and meat food products directly to consumers pending legalization under federal law.

South Dakota farmers can now sell meat directly to consumers from their own livestock (cattle, sheep, swine, or goats) that were raised for at least 90 days and processed at custom-exempt plants, but only once federal law permits such sales—which the Attorney General must certify has happened. The meat must be sold personally by the producer at locations like their home, farmers markets, or roadside stands, and buyers must agree not to resell it, with packaging clearly labeled as uninspected and unregulated.

make an appropriation for the purchase and distribution of food by a statewide distribution organization.

South Dakota will give $5 million to a statewide food distribution organization to buy and distribute food to food pantries across the state, with at least $1.5 million of that money required to go toward purchasing food from local South Dakota farmers and producers. The Department of Agriculture and Natural Resources must report annually to a legislative committee on how the money is spent, what types of food are purchased, and which organizations receive the food. This is a new appropriation—it doesn't change existing law, but rather creates a one-time funding program effective June 30, 2026.

make an appropriation for providing loans to custom exempt plants and slaughtering establishments.

South Dakota will set aside $10 million to provide loans to businesses starting or expanding custom meat processing plants and slaughtering facilities in the state, with individual loans capped at $1 million per business. The Governor's Office of Economic Development will manage these loans, which will rank below any other loans the businesses have taken out for the same purpose. This is a new appropriation of state funds rather than a change to existing law.

modify the distribution of gaming revenues.

This bill modifies how South Dakota divides gaming tax revenues by specifying that 40% goes to tourism promotion and 10% goes to Lawrence County, while requiring $100,000 annually to fund historical preservation grants and loans. The remaining funds after these allocations and administrative expenses are distributed to municipalities on a quarterly basis. This change clarifies and potentially redirects gaming revenue away from other uses toward tourism, Lawrence County, and historical preservation.

make an appropriation for the expansion of broadband infrastructure and to declare an emergency.

South Dakota receives $87 million in federal funding to expand broadband internet access across the state, with the Governor's Office of Economic Development distributing grants to projects that meet federal Broadband Equity, Access, and Deployment program requirements. The bill declares an emergency to allow the funds to be spent immediately rather than following standard appropriation timelines.

urging Congress to repeal the estate tax.

South Dakota's legislature is asking Congress to eliminate the federal estate tax, which is a tax on money and property people leave behind when they die. The resolution emphasizes that this tax is particularly burdensome for farm and ranch families who have assets in land and equipment rather than cash, sometimes forcing them to sell operations to pay the tax.

exempt certain sales at farmers' markets from sales tax.

South Dakota farmers' markets will no longer collect sales tax on certain products sold directly to consumers, including fresh fruits and vegetables, meat, eggs, dairy, baked goods, flowers, and artisanal items. This exemption applies only to sales at established farmers' markets where multiple independent producers sell agricultural products directly to shoppers. The change makes these farmers' market purchases tax-free while maintaining sales tax on the same products sold elsewhere.

make an appropriation to the Department of Education for the provision of grants to sparse school districts.

South Dakota will provide $2.5 million in grants to sparse school districts, with each district receiving a share based on its student enrollment. Districts must use the money for facility improvements, educational technology, or instructional materials and equipment. Any unspent funds must be returned to the state by June 30, 2027.

encouraging the review and approval of water rights applications and future use reservations from the Missouri River.

This concurrent resolution urges South Dakota's Water Management Board to prioritize reviewing and approving water rights applications and future use reservations for the Missouri River submitted by public water systems. The measure doesn't change any existing laws but rather expresses the Legislature's intent that the state should focus on securing water rights from the Missouri River to meet South Dakota's future water needs.