South Dakota is updating its tax law to reference the federal Internal Revenue Code as it exists on January 1, 2026, instead of January 1, 2025. This change ensures that South Dakota's tax rules stay aligned with the most current federal tax code. The update applies to seven different sections of state tax law related to income taxation, corporate taxation, and other revenue matters.
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Signed by the Governor S.J. 266
Delivered to the Governor S.J. 221
Signed by the Speaker H.J. 251
Signed by the President S.J. 203
House of Representatives Do Pass Passed, YEAS 69, NAYS 0. H.J. 223
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 12, NAYS 0.
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 114
Senate Do Pass Passed, YEAS 33, NAYS 0. S.J. 75
Taxation Certified uncontested, placed on consent S.J. 1
Taxation Do Pass Passed, YEAS 5, NAYS 0. S.J. 1
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 17
Taxation
Prime sponsor · Sen
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