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SB20 • 2026

make an appropriation for tax refunds for elderly persons and persons with a disability, and to declare an emergency.

make an appropriation for tax refunds for elderly persons and persons with a disability, and to declare an emergency.

Budget Taxes
Enacted

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

Sponsor
The Chair of the <a rel="noopener" href="https://sdlegislature.gov/Session/Committee/1279/Detail">Senate Committee on Appropriations</a> at the request of the Department of Revenue
Last action
2026-03-03
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.

make an appropriation for tax refunds for elderly persons and persons with a disability, and to declare an emergency.

make an appropriation for tax refunds for elderly persons and persons with a disability, and to declare an emergency.

What This Bill Does

  • make an appropriation for tax refunds for elderly persons and persons with a disability, and to declare an emergency.
  • Official keyword topics: Appropriation Emergency Clause Executive/Judiciary Request Property Tax Retail Sales and Service Tax Tax Exemptions and Refunds Taxation Uncodified Acts Official sponsor note: The Chair of the <a rel="noopener" href="https://sdlegislature.gov/Session/Committee/1279/Detail">Senate Committee on Appropriations</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

  1. 2026-03-03 Senate

    Signed by the Governor

  2. 2026-02-25 Senate

    Delivered to the Governor

  3. 2026-02-24 House of Representatives

    Signed by the Speaker

  4. 2026-02-23 Senate

    Signed by the President

  5. 2026-02-20 House of Representatives

    Do Pass

  6. 2026-02-19 House of Representatives

    Deferred to another day

  7. 2026-02-18 House of Representatives

    First read in House and referral to committee waived pursuant to JR 6D-1

  8. 2026-02-17 Senate

    Do Pass

  9. 2026-02-11 Joint Committee on Appropriations

    Do Pass

  10. 2026-02-11 Joint Committee on Appropriations

    Scheduled for hearing

  11. 2026-01-21 Senate

    Referred to Joint Committee on Appropriations

  12. 2026-01-13 Senate

    First read in Senate and referred to Senate Committee on Appropriations

Official Summary Text

make an appropriation for tax refunds for elderly persons and persons with a disability, and to declare an emergency.
Official keyword topics:
Appropriation
Emergency Clause
Executive/Judiciary Request
Property Tax
Retail Sales and Service Tax
Tax Exemptions and Refunds
Taxation
Uncodified Acts
Official sponsor note: The Chair of the <a rel="noopener" href="https://sdlegislature.gov/Session/Committee/1279/Detail">Senate Committee on Appropriations</a> at the request of the Department of Revenue

Current Bill Text

Read the full stored bill text 
26.374.18 101st Legislative Session 20

2026 South Dakota Legislature
Senate Bill 20
ENROLLED

AN ACT

ENTITLED An Act to make an appropriation for tax refunds for elderly persons and
persons with a disability, and to declare an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. There is hereby appropriated $425,000 from the general fund to the Department
of Revenue for providing refunds to elderly persons and persons with a disability for real
property tax and sales tax, pursuant to chapters 10-18A and 10-45A. A portion of the
appropriated sum, not exceeding $20,000, may be used by the department for the
administration of this Act.
Section 2. The secretary of the Department of Revenue shall approve vouchers and the state
auditor shall draw warrants to pay expenditures authorized in this Act.
Section 3. Any amounts appropriated in this Act not lawfully expended or obligated by June
30, 2027, shall revert in accordance with the procedures prescribed in chapter 4-8.
Section 4. Whereas, this Act is necessary for the support of the state government and its
existing public institutions, an emergency is hereby declared to exist, and this Act shall be in
full force and effect from and after its passage and approval.
26.374.18 2 20
SB20 ENROLLED
An Act to make an appropriation for tax refunds for elderly persons and persons with a
disability, and to declare an emergency.

I certify that the attached Act originated in
the:

Senate as Bill No. 20

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. 20
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