SB19 • 2026

revise certain references to the Internal Revenue Code.

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: The Chair of the Committee on <a rel="noopener" href="https://sdlegislature.gov/Session/Committee/1290/Detail">Taxation</a> at the request of the Department of Revenue
Last action: 2026-02-17
Official status: Signed by the Governor
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

revise certain references to the Internal Revenue Code.

What This Bill Does

revise certain references to the Internal Revenue Code.
Official keyword topics: Executive/Judiciary Request Taxation Official sponsor note: The Chair of the Committee on <a rel="noopener" href="https://sdlegislature.gov/Session/Committee/1290/Detail">Taxation</a> at the request of the Department of Revenue

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-02-17 Senate
Signed by the Governor
2026-02-09 Senate
Delivered to the Governor
2026-02-06 House of Representatives
Signed by the Speaker
2026-02-05 Senate
Signed by the President
2026-02-04 House of Representatives
Do Pass
2026-02-03 House Taxation
Certified uncontested, placed on consent
2026-02-03 House Taxation
Do Pass
2026-02-03 House Taxation
Scheduled for hearing
2026-01-22 House of Representatives
First read in House and referred to House Taxation
2026-01-21 Senate
Do Pass
2026-01-16 Senate Taxation
Certified uncontested, placed on consent
2026-01-16 Senate Taxation
Do Pass
2026-01-16 Senate Taxation
Scheduled for hearing
2026-01-13 Senate
First read in Senate and referred to Senate Taxation

Official Summary Text

revise certain references to the Internal Revenue Code.
Official keyword topics:
Executive/Judiciary Request
Taxation
Official sponsor note: The Chair of the Committee on <a rel="noopener" href="https://sdlegislature.gov/Session/Committee/1290/Detail">Taxation</a> at the request of the Department of Revenue

Current Bill Text

Read the full stored bill text

26.373.18 101st Legislative Session 19

2026 South Dakota Legislature
Senate Bill 19
ENROLLED

AN ACT

ENTITLED An Act to revise certain references to the Internal Revenue Code.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-1-47 be AMENDED:
10-1-47. The terms "United States Internal Revenue Code" and "Internal Revenue
Code" mean the United States Internal Revenue Code as amended and in effect on January
1, 2026. This section applies to §§ 10-4-9.1, 10-4-9.2, 10-4-9.3, 10-4-9.4, 10-4-39, 10-
6-157, and 10-43-10.1, and subdivisions 10-6A-1(7), 10-6B-1(5), 10-18A-1(6), 10-43-
10.3(6), and 10-45A-1(5).
26.373.18 2 19
SB19 ENROLLED
An Act to revise certain references to the Internal Revenue Code.

I certify that the attached Act originated in
the:

Senate as Bill No. 19

Secretary of the Senate

President of the Senate

Attest:

Secretary of the Senate

Speaker of the House

Attest:

Chief Clerk of the House

Senate Bill No. 19
File No. ____
Chapter No. ______

Received at this Executive Office
this _____ day of _____________,

2026 at ____________M.

By
for the Governor

The attached Act is hereby
approved this ________ day of
______________, A.D., 2026

Governor

STATE OF SOUTH DAKOTA,
ss.
Office of the Secretary of State

Filed ____________, 2026
at _________ o'clock __M.

Secretary of State

By
Asst. Secretary of State