amend the requirements for filing certain campaign finance disclosure statements.

SB 142 amends South Dakota's campaign finance disclosure rules, affecting political committees (including candidates, parties, and committees) that must file financial reports. It standardizes filing deadlines: most entities must submit pre-primary, pre-general, and year-end reports in even-numbered years, with year-end reports annually in odd years. The bill adds requirements for termination reports if a party loses qualified status or a committee ceases activity, and specifies Class 2 misdemeanor penalties for violations. The changes take effect January 1, 2027.