provide school choice through an education tax credit.
SB 190 establishes an education tax credit program in South Dakota designed to provide school choice for families. The bill allows eligible taxpayers to claim credits against their state income tax for contributions made to private school tuition assistance programs. This mechanism aims to reduce the financial burden on families seeking to enroll their children in private or charter schools. The legislation directly affects South Dakota residents who file state income taxes and families interested in private education options.
Bill status
in committee
2 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Feb 2025
Senate Failed
Feb 2025
Governor
Introduced Feb 3, 2025
Last action Feb 13, 2025
Maddy AI version diff · 1 comparison
What changed between versions
Introduced
→
Senate Education Engrossed
·
6 edits
·
Feb 11, 2025
MODERATE
This bill introduces a new property tax credit for South Dakota homeowners who pay for private school education for their children. The credit allows property owners to reduce their property taxes based on eligible education expenses, up to 80% of their school district taxes owed and capped at 80% of the state's per-student aid amount.
Scope change
Adds a new tax credit program that applies to property owners with children enrolled in nonpublic schools or receiving alternative instruction in South Dakota.
FISCAL
Creates a new property tax credit allowing owners to apply education expenses toward their property tax liability.
Sets credit limits at 80% of school district taxes owed and 80% of per-student state aid amounts.
ELIGIBILITY
Qualifies children ages 5-18 who are K-12 students in nonpublic schools or receiving alternative instruction.
REQUIREMENT
Requires property owners to submit applications to county directors of equalization before January 1st with documentation of eligible expenses.
DEFINITION
Defines eligible education expenses to include tuition, fees, textbooks, therapies, test registration fees, transportation, and educational technology.
ENFORCEMENT
Requires Department of Revenue to create rules for application forms, procedures, and verification documentation.
Floor votes · Senate Feb 13, 2025
How they voted
11–24
Failed
Total votes 35
Feb 13, 2025
D
Democratic3
100% Nay
R
Republican32
65% Nay
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
7
Key actions
2
Committee
3
Amendments
1
Feb 13, 2025
Upper · Passed
Senate Do Pass Amended , Passed, YEAS 11, NAYS 24 S.J. 270
upper
Feb 13, 2025
Vote failed
Senate Vote: fail (11-24)
senate
Feb 11, 2025
Upper · Passed
Education Do Pass Amended , Passed, YEAS 4, NAYS 3
upper
Feb 11, 2025
Introduced
Education Motion to amend , Passed, Amendment 190B
upper
Feb 6, 2025
Committee
Referred to S.J. 195
upper
7 primary · 0 co-sponsors
Sponsors
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