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SD SB19
Bill
AI Summary
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Updates South Dakota's statutory definition of "Internal Revenue Code" to reference the federal code as amended through January 1, 2026
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Amends § 10-1-47, which establishes the conformity date between state and federal tax law
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Applies to multiple tax-related statutes covering areas including property tax, inheritance tax, and sales/use tax provisions
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Represents a routine annual update to maintain alignment with federal tax law changes
Legislative Description
Revise certain references to the Internal Revenue Code.
Taxation
Last Action
Signed by the Governor on February 17, 2026 S.J. 266
2/17/2026
Committee Referrals
Taxation1/22/2026
Taxation1/13/2026
Full Bill Text
No bill text available