SB226 • 2026

increase a limit on video lottery gaming, and to deposit moneys into a new fund.

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Schoenfish
Last action: 2026-02-19
Official status: Scheduled for hearing
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.

increase a limit on video lottery gaming, and to deposit moneys into a new fund.

What This Bill Does

increase a limit on video lottery gaming, and to deposit moneys into a new fund.
Official keyword topics: Fund Gambling Lottery Property Tax Tax Exemptions and Refunds Taxation Transfer of Moneys Official sponsor note: Senator <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4817/Detail">Schoenfish</a> (prime) and Representative <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4832/Detail">Weisgram</a>

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.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

226A

None

Filed

Plain English: 226A 101st Legislative Session 226 2026 South Dakota Legislature Senate Bill 226 Introduced by: Senator Schoenfish Underscores indicate new language.

226A 101st Legislative Session 226 2026 South Dakota Legislature Senate Bill 226 Introduced by: Senator Schoenfish Underscores indicate new language.
Overstrikes indicate deleted language.
AMENDMENT 226A FOR THE INTRODUCED BILL An Act to increase a limit on video lottery gaming, and to deposit moneys into a new 1 fund.
2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 Section 1.

226B

None

Filed

Plain English: 226B 101st Legislative Session 226 2026 South Dakota Legislature Senate Bill 226 Introduced by: Senator Schoenfish Underscores indicate new language.

226B 101st Legislative Session 226 2026 South Dakota Legislature Senate Bill 226 Introduced by: Senator Schoenfish Underscores indicate new language.
Overstrikes indicate deleted language.
AMENDMENT 226B FOR THE INTRODUCED BILL An Act to increase a limit on video lottery gaming, and to deposit moneys into a new 1 funddeposit video lottery proceeds into a residential tax reduction fund.
2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 Section 1.

Bill History

2026-02-19 Senate Commerce and Energy
Deferred to the 41st legislative day
2026-02-19 Senate Commerce and Energy
Motion to amend
2026-02-19 Senate Commerce and Energy
Scheduled for hearing
2026-02-17 Senate Commerce and Energy
Scheduled for hearing
2026-02-04 Senate
First read in Senate and referred to Senate Commerce and Energy

Official Summary Text

increase a limit on video lottery gaming, and to deposit moneys into a new fund.
Official keyword topics:
Fund
Gambling
Lottery
Property Tax
Tax Exemptions and Refunds
Taxation
Transfer of Moneys
Official sponsor note: Senator <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4817/Detail">Schoenfish</a> (prime) and Representative <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4832/Detail">Weisgram</a>

Current Bill Text

Read the full stored bill text

26.895.21 101st Legislative Session 226

2026 South Dakota Legislature
Senate Bill 226

Introduced by: Senator Schoenfish

Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to increase a limit on video lottery gaming, and to deposit moneys into a new 1
fund. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3
Section 1. That a NEW SECTION be added to chapter 10-13: 4
There is created in the state treasury the residential tax reduction fund. 5
The Department of Revenue shall administer the fund. The purpose of the fund is 6
to provide property tax relief for owner -occupied single -family dwellings. Interest on 7
moneys credited to the fund must remain in the fund. Expenditures from the fund must 8
be budgeted through the general appropriation bill. 9
Section 2. That § 42-7A-38 be AMENDED: 10
42-7A-38. A video lottery machine may not allow more than two five dollars to be 11
played on a game or award free games or credits in excess of one thousand dollars per 12
bet. The payback value of one credit shall must be at least eighty percent of the value of 13
the credit. 14
Section 3. That § 42-7A-63 be AMENDED: 15
42-7A-63. The commission shall maximize revenues to the state from video 16
lottery. The state's percentage of net machine income shall be is fifty percent. The After 17
one-half of one percent of net machine income has been deposited into the video lottery 18
operating fund pursuant to § 42-7A-41.1, the state's percentage of net machine income 19
shall be directly must be deposited to the general fund, except for one-half of one percent 20
of net machine income authorized for deposit into the video lottery operating fund in an 21
amount up to one hundred sixty-five million dollars in a year. 22
26.895.21 2 226
Underscores indicate new language.
Overstrikes indicate deleted language.
Moneys collected as the state's percentage of net machine income in excess of one 1
hundred sixty -five million dollars in a year must be deposited into the residential tax 2
reduction fund established in section 1 of this Act. 3