proposing and submitting to the voters at the next general election, an amendment to state law to reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes.

26.940.20 101st Legislative Session SJR507

2026 South Dakota Legislature
Senate Joint Resolution 507

Introduced by: Senator Hulse

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A JOINT RESOLUTION proposing and submitting to the voters at the next general 1
election, an amendment to state law to reduce certain property taxes for 2
owner-occupied property, and to increase the rates for certain gross receipts 3
taxes and use taxes. 4
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 5
Section 1. That at the next general election held in the state, the following amendments to 6
state law as set forth in this Act, which is hereby agreed to, be submitted to the electors of 7
the state for approval. 8
Section 2. That § 10-12-42 be AMENDED: 9
10-12-42. For taxes payable in 2026 2027, and each year thereafter, the 10
maximum levy for the general fund of a school district is as follows: 11
(1) The maximum tax mill levy is five dollars and twenty-one and one-tenth cents per 12
thousand dollars of taxable valuation, subject to the limitations on agricultural 13
property as provided in subdivision (2) of this section and owner-occupied property 14
as provided in subdivision (3) of this section; 15
(2) The maximum tax mill levy on agricultural property for the school district is one 16
dollar and twelve and five -tenths cents per thousand dollars of taxable valuation. 17
If the district's levies are less than the maximum mill levies as stated in this section, 18
the mill levies imposed in subdivision (1) and this subdivision must maintain the 19
same proportion to each other as represented in the mathematical relationship at 20
the maximum mill levies; and 21
(3) The maximum tax mill levy for an owner-occupied single-family dwelling pursuant 22
to § 10-13-40 for the school district is two zero dollars and fifty-one and eight -23
tenths zero cents per thousand dollars of taxable valuation . If the district's levies 24
are less than the maximum levies as stated in this section, the levies must maintain 25
26.940.20 2 SJR507
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the same proportion to each other as represented in the mathematical relationship 1
at the maximum levies. 2
All levies in this section must be imposed on valuations where the median level of 3
assessment represents eighty -five percent of market value as determined by the 4
Department of Revenue. These valuations must be used for all school funding purposes. 5
If the district has imposed an excess levy pursuant to § 10-12-43, the levies must 6
maintain the same proportion to each other as represented in the mathematical 7
relationship at the maximum levies in this section. The school district may elect to tax at 8
less than the maximum amounts set forth in this section. 9
Section 3. That § 10-45-2 be AMENDED: 10
10-45-2. There is hereby imposed a tax upon the privilege of engaging in business 11
as a retailer, a tax of four and two-tenths five percent upon the gross receipts of all sales 12
of tangible personal property consisting of goods, wares, or merchandise, except as 13
otherwise provided in this chapter, sold at retail in the state to consumers or users. 14
Section 4. That § 10-45-5 be AMENDED: 15
10-45-5. There is imposed a tax , at the rate of four and two -tenths percent set 16
forth in § 10-45-2, upon the gross receipts of any person from engaging or continuing in 17
any of the following businesses or services in this state: abstracters 18
(1) Abstracters; 19
(2) accountantsAccountants; 20
(3) ancillaryAncillary services; 21
(4) architectsArchitects; 22
(5) barbersBarbers; 23
(6) beautyBeauty shops; 24
(7) billBill collection services; 25
(8) blacksmithBlacksmith shops; 26
(9) carCar washing; 27
(10) dryDry cleaning; 28
(11) dyeingDyeing; 29
(12) exterminatorsExterminators; 30
(13) garageGarage and service stations; 31
(14) garmentGarment alteration; 32
(15) cleaningCleaning and pressing; 33
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(16) janitorialJanitorial services and supplies; 1
(17) specialtySpecialty cleaners; 2
(18) laundryLaundry; 3
(19) linenLinen and towel supply; 4
(20) membershipMembership or entrance fees for the use of a facility or for the 5
right to purchase tangible personal property, any product transferred electronically, or 6
services; 7
(21) photographyPhotography; 8
(22) photoPhoto developing and enlarging; 9
(23) tireTire recapping; 10
(24) weldingWelding and all repair services, except repair services for farm 11
machinery, attachment units, and irrigation equipment used exclusively for agricultural 12
purposes; 13
(25) cableCable television; and 14
(26) rentalsRentals of tangible personal property , except leases of tangible 15
personal property between one telephone company and another telephone company, 16
motor vehicles as defined pursuant to § 32-5-1 leased under a single contract for more 17
than twenty-eight days, and mobile homes. However, the 18
The specific enumeration of businesses and professions made in this section does 19
not, in any way, limit the scope and effect of the provisions of § 10-45-4. 20
Section 5. That § 10-45-5.3 be AMENDED: 21
10-45-5.3. There is imposed, at the rate of four and two-tenths percent set forth 22
in § 10-45-2, an excise tax on the gross receipts of any person engaging in oil and gas 23
field services (, group no. 138), as enumerated in the Standard Industrial Classification 24
Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management 25
and Budget, Office of the President. 26
Section 6. That § 10-45-6 be AMENDED: 27
10-45-6. There is hereby imposed a tax of four and two -tenths percent, at the 28
rate set forth in § 10-45-2, upon the gross receipts from sales, furnishing, or service of 29
gas, electricity, and water, including the gross receipts from such the sales by any 30
municipal corporation furnishing gas , and electricity , to the public in its proprietary 31
capacity, except as otherwise provided in this chapter, when sold at retail in the State of 32
South Dakota this state to consumers or users. 33
26.940.20 4 SJR507
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Section 7. That § 10-45-6.1 be AMENDED: 1
10-45-6.1. Except as provided in § 10-45-6.2, there is hereby imposed a tax of 2
four and two-tenths percent, at the rate set forth in § 10-45-2, upon the gross receipts 3
from providing any intrastate, interstate, or international telecommunications service that 4
originates or terminates in this state and that is billed or charged to a service address in 5
this state, or that both originates and terminates in this state. However, the tax imposed 6
by this section does not apply to: 7
(1) Any eight hundred or eight hundred-type service, unless the service both originates 8
and terminates in this state; 9
(2) Any sale of a telecommunication service to a provider of telecommunication 10
services, including access service, for use in providing any telecommunication 11
service; or 12
(3) Any sale of interstate telecommunication service provided to a call center that has 13
been certified by the secretary of revenue to meet the criterion established in § 10-14
45-6.3 and the call center has provided to the telecommunications service provider 15
an exemption certificate issued by the secretary indicating that it meets the 16
criterion. 17
If a call center uses an exemption certificate to purchase services not meeting the 18
criterion established in § 10-45-6.3, the call center is liable for the applicable tax, penalty, 19
and interest. 20
Section 8. That § 10-45-6.2 be AMENDED: 21
10-45-6.2. There is hereby imposed a tax of four and two-tenths percent, at the 22
rate set forth in § 10-45-2, upon the gross receipts of mobile telecommunications services, 23
as defined in 4 U.S.C. § 124(7) as of (January 1, 2002), that originate and terminate in 24
the same state and are billed to a customer with a place of primary use in this state or 25
are deemed to have originated or been received in this state and to be billed or charged 26
to a service address in this state if the customer's place of primary use is located in this 27
state regardless of where the service actually originates or terminates. Notwithstanding 28
any other provision of this chapter and for purposes of the tax imposed by this section, 29
the tax imposed upon mobile telecommunication services must be administered in 30
accordance with 4 U.S.C. §§ 116- to 126, as in effect on, inclusive, (July 28, 2000). 31
Section 9. That § 10-45-8 be AMENDED: 32
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10-45-8. Except as otherwise provided in this chapter, there is imposed a tax of 1
four and two-tenths percent, at the rate set forth in § 10-45-2, upon the gross receipts 2
from all sales of tickets or admissions to: 3
(1) Places of amusement; 4
(2) Athletic contests; or 5
(3) Events. 6
Section 10. That § 10-45-71 be AMENDED: 7
10-45-71. There is imposed a tax of four and two-tenths percent on, at the rate 8
set forth in § 10-45-2, on the gross receipts from the transportation of passengers. The 9
tax imposed by this section applies to any transportation of passengers if the passenger 10
boards and exits the mode of transportation within this state. 11
Section 11. That § 10-46-2.1 be AMENDED: 12
10-46-2.1. For the privilege of using services in South Dakota this state, except 13
those types of services exempted by § 10-46-17.3, there is imposed on the person using 14
the service an excise tax equal to four and two -tenths five percent of the value of the 15
services at the time they are rendered. 16
However, this This tax may not be imposed on any service rendered by a related 17
corporation, as defined in subdivision 10-43-1(11), for use by a financial institution, as 18
defined in subdivision 10-43-1(4) § 10-43-1; or on any service rendered by a financial 19
institution, as defined in subdivision 10-43-1(4) § 10-43-1, for use by a related 20
corporation as defined in subdivision 10-43-1(11). 21
For the purposes of this section, the term, "related corporation," includes a means 22
a corporation associated with another as its parent or subsidiary, or in a brother -sister 23
relationship. The term includes a corporation, which together with the financial institution, 24
is part of a controlled group of corporations, as defined in 26 U.S.C. § 1563 as in effect 25
on (January 1, 1989), except that the eighty percent ownership requirements set forth in 26
26 U.S.C. § 563(a)(2)(A) § 1563(a) for a brother-sister controlled group are reduced to 27
fifty-one percent. 28
For the purpose of this chapter, services rendered by an employee for the use of 29
the employer are not taxable. 30
Section 12. That § 10-46-2.2 be AMENDED: 31
26.940.20 6 SJR507
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10-46-2.2. An excise tax is imposed upon the privilege of the use of rented 1
tangible personal property and any product transferred electronically in this state , at the 2
rate of four and two -tenths percent of set forth in § 10-46-2.1, on the rental payments 3
upon the property. 4
Section 13. That § 10-46-48 be AMENDED: 5
10-46-48. All revenue arising under the operation of Except as otherwise 6
provided, revenue collected pursuant to this chapter shall immediately must be turned 7
over to the state treasurer and by him credited to deposited in the general fund. 8
The treasurer shall deposit in the local effort replacement fund, established in 9
section 25 of this Act, sixteen percent of the taxes collected by the secretary of the 10
Department of Revenue pursuant to this chapter. 11
Section 14. That § 10-46-58 be AMENDED: 12
10-46-58. There is imposed a tax of four and two-tenths percent on, at the rate 13
set forth in § 10-46-2.1, upon the privilege of the use of any transportation of passengers. 14
The tax imposed by this section applies to any transportation of passengers if the 15
passenger boards and exits the mode of transportation within this state. 16
Section 15. That § 10-46-69 be AMENDED: 17
10-46-69. There is hereby imposed a tax of four and two-tenths percent, at the 18
rate set forth in § 10-46-2.1, upon the privilege of the use of mobile telecommunications 19
services, as defined in 4 U.S.C. § 124(7) as of (January 1, 2002 ), that originate and 20
terminate in the same state and are billed to a customer with a place of primary use in 21
this state. Notwithstanding any other provision of this chapter and for purposes of the tax 22
imposed by this section, the tax imposed upon mobile telecommunication services must 23
be administered in accordance with 4 U.S.C. §§ 116-126, as in effect on (July 28, 2000). 24
Section 16. That § 10-46-69.1 be AMENDED: 25
10-46-69.1. Except as provided in § 10-46-69, there is hereby imposed a tax of 26
four and two-tenths percent, at the rate set forth in § 10-46-2.1, upon the privilege of the 27
use of any intrastate, interstate, or international telecommunications service that 28
originates or terminates in this state and that is billed or charged to a service address in 29
26.940.20 7 SJR507
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this state, or that both originates and terminates in this state. However, the The tax 1
imposed by this section does not apply to: 2
(1) Any eight hundred or eight hundred type service unless the service both originates 3
and terminates in this state; 4
(2) Any sale of a telecommunication service to a provider of telecommunication 5
services, including access service, for use in providing any telecommunication 6
service; or 7
(3) Any sale of interstate telecommunication service provided to a call center that has 8
been certified by the secretary of revenue to meet the criterion established in § 10-9
45-6.3 and the call center has provided to the telecommunications service provider 10
an exemption certificate issued by the secretary indicating that it meets the 11
criterion. 12
If a call center uses an exemption certificate to purchase services not meeting the 13
criterion established in § 10-45-6.3, the call center is liable for the applicable tax, penalty, 14
and interest. 15
Section 17. That § 10-46-69.2 be AMENDED: 16
10-46-69.2. There is hereby imposed a tax of four and two-tenths percent, at the 17
rate set forth in § 10-46-2.1, upon the privilege of the use of any ancillary services. 18
Section 18. That § 10-46E-1 be AMENDED: 19
10-46E-1. There is hereby imposed an excise tax of four and two -tenths five 20
percent on the gross receipts from the sale, resale, or lease of farm machinery, attachment 21
units, and irrigation equipment used exclusively for agricultural purposes. 22
However, ifIf any trade-in or exchange of used farm machinery, attachment units, 23
and irrigation equipment is involved in the transaction, the excise tax is only due and may 24
only be collected on the cash difference. 25
Section 19. That § 10-46E-9 be AMENDED: 26
10-46E-9. The Except as otherwise provided, revenue from the tax imposed by 27
this chapter shall must be deposited in the general fund. 28
The treasurer shall deposit in the local effort replacement fund, established in 29
section 25 of this Act, sixteen percent of the taxes collected by the secretary of the 30
Department of Revenue pursuant to this chapter. 31
26.940.20 8 SJR507
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Section 20. That § 10-58-1 be AMENDED: 1
10-58-1. There is imposed upon owners and operators a special amusement 2
excise tax of four and two-tenths five percent of the gross receipts from the sale or the 3
operation of any mechanical or electronic amusement device. 4
The tax imposed by this section is in lieu of the tax imposed pursuant to chapter 5
10-45. 6
Section 21. That § 10-58-5 be AMENDED: 7
10-58-5. The Except as otherwise provided, the tax generated by this chapter 8
must be deposited in the general fund. 9
The treasurer shall deposit in the local effort replacement fund, established in 10
section 25 of this Act, sixteen percent of the taxes collected by the secretary of the 11
Department of Revenue pursuant to this chapter. 12
Section 22. That § 13-13-71 be AMENDED: 13
13-13-71. If local effort increases on a statewide aggregate basis by a greater 14
percentage than local need on a statewide aggregate basis from any one year to the next, 15
for the following year each of the mill levies specified in subdivision 13-13-10.1(13) shall 16
subdivisions 10-12-42(1) and (2) must be reduced proportionally so that the percentage 17
increase in local effort on a statewide aggregate basis equals the percentage increase in 18
need on a statewide aggregate basis. 19
Section 23. That § 13-13-72 be AMENDED: 20
13-13-72. It is the policy of the Legislature that In 2028 and each year thereafter, 21
the appropriation for state aid to education must increase on an annual basis by the 22
percentage increase in local need on an aggregate statewide basis so that the relative 23
proportion of local need paid by local effort and state aid shall remain remains constant. 24
For school fiscal years 2017 to 2022, inclusive, the proportion of local need paid by local 25
effort and state aid shall be adjusted annually to maintain the proportion between state 26
aid and local property taxes and to reflect adjustments in local effort due to the 27
implementation of the other revenue base amount as defined in § 13-13-10.1. 28
Section 24. That § 13-13-72.1 be AMENDED: 29
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13-13-72.1. Any adjustments In 2028 and each year thereafter, any adjustment 1
in the levies specified in § 10-12-42 made pursuant to §§ 13-13-71 and § 13-13-72 shall 2
be based on maintaining must maintain the relationship between statewide local effort as 3
a percentage of statewide local need in the fiscal year succeeding the fiscal year in which 4
the adjustment is made. For school fiscal years 2017 to 2022, inclusive, the proportion of 5
local need paid by local effort and state aid shall be adjusted annually to reflect 6
adjustments in local effort due to the implementation of the other revenue base amount 7
as defined in § 13-13-10.1. However, if If the levies specified in § 10-12-42 are not 8
adjusted to maintain this relationship, the target teacher salary as defined in § 13-13-9
10.1 shall be, must be reduced to maintain the relationship between for statewide local 10
effort as a percentage of statewide local need. 11
Section 25. That a NEW SECTION be added to chapter 13-13: 12
There is created in the state treasury the local effort replacement fund. The 13
treasurer shall deposit in the fund sixteen percent of the taxes collected pursuant to: 14
(1) Chapter 10-45; 15
(2) Chapter 10-46; 16
(3) Chapter 10-46E; and 17
(4) Chapter 10-58. 18
The Department of Education shall administer the fund. The purpose of the fund is 19
to supplement property tax local effort for school district general funds and special 20
education funds with state revenue. Interest on moneys credited to the fund must remain 21
in the fund. Expenditures from the fund must be budgeted through the general 22
appropriation bill. 23
Section 26. That § 13-37-16 be AMENDED: 24
13-37-16. For taxes payable in 2026 2027, and each year thereafter, the school 25
board shall may levy no more than one dollar and forty -six and two -tenths cents per 26
thousand dollars of taxable valuation of property classified for purposes of taxation as 27
agricultural property and nonagricultural property, as a special levy in addition to all other 28
levies authorized by law for the amount so determined to be necessary, and the levy must 29
be spread against all of the taxable property of the district not classified as owner-occupied 30
single-family dwellings, as defined in § 10-13-39. The proceeds derived from the levy 31
constitute a school district special education fund of the district for the payment of costs 32
for the special education of all children in need of special education or special education 33
26.940.20 10 SJR507
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and related services, who reside within the district , pursuant to the provisions of §§ 13-1
37-8.4 to 13-37-8.10, inclusive. 2
The levy in this section is based on valuations where the median level of 3
assessment represents eighty -five percent of market value as determined by the 4
Department of Revenue. The total amount of taxes that would be generated at the levy 5
pursuant to this section is considered local effort. Money in the special education fund may 6
be expended for the purchase or lease of any assistive technology that is directly related 7
to special education and specified in a student's individualized education plan. This section 8
does not apply to real property improvements. 9
Section 27. That § 13-37-35.1 be AMENDED: 10
13-37-35.1. Terms used in chapter 13-37 mean: 11
(1) "Level one disability," a mild disability; 12
(2) "Level two disability," cognitive disability or emotional disorder; 13
(3) "Level three disability," hearing impairment, deafness, visual impairment, deaf -14
blindness, orthopedic impairment, or traumatic brain injury; 15
(4) "Level four disability," autism; 16
(5) "Level five disability," multiple disabilities; 17
(5A) "Level six disability," prolonged assistance; 18
(6) "Index factor," is the annual percentage change in the consumer price index for 19
urban wage earners and clerical workers as computed by the Bureau of Labor 20
Statistics of the United States Department of Labor for the year before the year 21
immediately preceding the year of adjustment, or three percent, whichever is less; 22
(7) "Local effort," must be an amount calculated for taxes payable in 2026 2027 and 23
thereafter using a the maximum special education levy of one dollar and twenty -24
six and two-tenths cents per one thousand dollars of valuation set forth in § 13-25
37-16, imposed on the taxable valuation of property classified for purposes of 26
taxation as agricultural property and nonagricultural property; 27
(8) "Allocation for a student with a level one disability," for the school fiscal year 28
beginning July 1, 2025, is $7,650.45. For each school year thereafter, the allocation 29
for a student with a level one disability must be the previous fiscal year's allocation 30
for the child increased by the index factor; 31
(9) "Allocation for a student with a level two disability," for the school fiscal year 32
beginning July 1, 2025, is $16,759.91. For each school year thereafter, the 33
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allocation for a student with a level two disability must be the previous fiscal year's 1
allocation for the child increased by the index factor; 2
(10) "Allocation for a student with a level three disability," for the school fiscal year 3
beginning July 1, 2025, is $23,139.68. For each school year thereafter, the 4
allocation for a student with a level three disability must be the previous fiscal 5
year's allocation for the child increased by the index factor; 6
(11) "Allocation for a student with a level four disability," for the school fiscal year 7
beginning July 1, 2025, is $18,053.89. For each school year thereafter, the 8
allocation for a student with a level four disability must be the previous fiscal year's 9
allocation for the child increased by the index factor; 10
(12) "Allocation for a student with a level five disability," for the school fiscal year 11
beginning July 1, 2025, is $37,039.28. For each school year thereafter, the 12
allocation for a student with a level five disability must be the previous fiscal year's 13
allocation for the child increased by the index factor; 14
(12A) "Allocation for a student with a level six disability," for the school fiscal year 15
beginning July 1, 2025, is $11,838.15. For each school year thereafter, the 16
allocation for a student with a level six disability must be the previous fiscal year's 17
allocation for the child increased by the index factor; 18
(13) "Child count," is the number of students in need of special education or special 19
education and related services according to criteria set forth in rules promulgated 20
pursuant to §§ 13-37-1.1 and 13-37-46 submitted to the Department of Education; 21
(14) "Fall enrollment," the number of kindergarten -through-twelfth-grade students 22
enrolled in all schools operated by the school district on the last Friday of 23
September of the previous school year minus the number of students for whom 24
the district receives tuition, except any nonresident student who is in the care and 25
custody of a state agency and is attending a public school and any student for 26
whom tuition is being paid pursuant to § 13-28-42.1, plus the number of students 27
for whom the district pays tuition; 28
(15) "Nonpublic school," a sectarian organization or entity accredited by the secretary of 29
education for the purpose of instructing children of compulsory school age. This 30
definition excludes any school that receives a majority of its revenues from public 31
funds; 32
(16) "Nonpublic fall enrollment," the number of children under age eighteen, who are 33
approved for alternative instruction pursuant to § 13-27-3 on the last Friday of 34
September of the previous school year plus: 35
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(a) For nonpublic schools located within the boundaries of a public school 1
district with a fall enrollment of six hundred or more on the last Friday of 2
September of the previous school year, the number of kindergarten -3
through-twelfth-grade students enrolled on the last Friday of September of 4
the previous regular school year in all nonpublic schools located within the 5
boundaries of the public school district; 6
(b) For nonpublic schools located within the boundaries of a public school 7
district with a fall enrollment of less than six hundred on the last Friday of 8
September of the previous school year, the number of resident 9
kindergarten-through-twelfth-grade students enrolled on the last Friday of 10
September of the previous school year in all nonpublic schools located 11
within this state; 12
(17) "Special education fall enrollment," fall enrollment plus nonpublic fall enrollment; 13
(18) "Local need," an amount to be determined as follows: 14
(a) Multiply the special education fall enrollment by 0.1062 and multiply the 15
result by the allocation for a student with a level one disability; 16
(b) Multiply the number of students having a level two disability as reported on 17
the child count for the previous school fiscal year by the allocation for a 18
student with a level two disability; 19
(c) Multiply the number of students having a level three disability as reported 20
on the child count for the previous school fiscal year by the allocation for a 21
student with a level three disability; 22
(d) Multiply the number of students having a level four disability as reported on 23
the child count for the previous school fiscal year by the allocation for a 24
student with a level four disability; 25
(e) Multiply the number of students having a level five disability as reported on 26
the child count for the previous school fiscal year by the allocation for a 27
student with a level five disability; 28
(f) Multiply the number of students having a level six disability as reported on 29
the child count for the previous school fiscal year by the allocation for a 30
student with a level six disability; 31
(g) When calculating local need at the statewide level, include the amount set 32
aside for extraordinary expenses defined in § 13-37-40; 33
(h) When calculating local need at the statewide level, include the amount set 34
aside for the South Dakota School for the Blind and Visually Impaired; and 35
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(i) Sum the results of subdivisions (18)(a) to (h), inclusive; and 1
(19) "Effort factor," the school district's special education tax levy in dollars per thousand 2
divided by $1.262. The maximum effort factor is 1.0. 3
Section 28. That § 32-5B-20 be AMENDED: 4
32-5B-20. There is hereby imposed a tax of four and two-tenths five percent upon 5
on the gross receipts of any person renting a rental vehicle as defined in § 32-5B-19. 6
This The tax applies to all vehicles registered in accordance with § 32-5-6, 32-5-7
8.1, or 32-5-9. Any rental vehicle not licensed in accordance with § 32-5-6, 32-5-8.1, or 8
32-5-9 is subject to the motor vehicle excise tax in § 32-5B-1. 9
The tax imposed by this section is in addition to any tax levied pursuant to chapter 10
10-45 or 10-46 upon the rental of a rental vehicle. The provisions of chapter 10-45 apply 11
to the administration and enforcement of the tax imposed by this section. 12
The tax imposed by this section is in lieu of the tax levied by § 32-5B-1 on the 13
sales of such motor vehicles. A violation of this section is a Class 1 misdemeanor. 14
Section 29. That 2023 Session Laws, chapter 32, § 19 be REPEALED: 15
Section 30. The amendments to the Code sections in sections 1 to 17, inclusive, 16
of this Act are repealed on June 30, 2027, and those Code sections will revert in word and 17
substance to that which existed immediately prior to the effective date of this Act. 18
Section 31. Sections 3 to 21, inclusive, section 25, and section 28 of this Act are effective 19
beginning January 1, 2027. 20