update the reference to the Internal Revenue Code to reflect current federal law for the administration of South Dakota Retirement System statutes.

Plain English Breakdown

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

update the reference to the Internal Revenue Code to reflect current federal law for the administration of South Dakota Retirement System statutes.

update the reference to the Internal Revenue Code to reflect current federal law for the administration of South Dakota Retirement System statutes.

What This Bill Does

• update the reference to the Internal Revenue Code to reflect current federal law for the administration of South Dakota Retirement System statutes.
• Official keyword topics: Executive/Judiciary Request Public Officers and Employees Retirement System Official sponsor note: The Chair of the Committee on <a rel="noopener" href="https://sdlegislature.gov/Session/Committee/1287/Detail">Retirement Laws</a> at the request of the South Dakota Retirement System

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.

Official Summary Text

update the reference to the Internal Revenue Code to reflect current federal law for the administration of South Dakota Retirement System statutes.
Official keyword topics:
Executive/Judiciary Request
Public Officers and Employees
Retirement System
Official sponsor note: The Chair of the Committee on <a rel="noopener" href="https://sdlegislature.gov/Session/Committee/1287/Detail">Retirement Laws</a> at the request of the South Dakota Retirement System

Current Bill Text

26.550.10 101st Legislative Session 50

2026 South Dakota Legislature
Senate Bill 50
ENROLLED

AN ACT

ENTITLED An Act to update the reference to the Internal Revenue Code to reflect
current federal law for the administration of South Dakota Retirement System
statutes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 3-12C-113 be AMENDED:
3-12C-113. For purposes of this chapter, "Internal Revenue Code" or "code"
means the United States Internal Revenue Code (January 1, 2026).
26.550.10 2 50
SB50 ENROLLED
An Act to update the reference to the Internal Revenue Code to reflect current federal law for
the administration of South Dakota Retirement System statutes.

I certify that the attached Act originated in
the:

Senate as Bill No. 50

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. 50
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