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

SB 50 updates a South Dakota statute to reference the correct year of the federal Internal Revenue Code (2026 instead of 2025) for administering the state's retirement system laws. It directly affects the South Dakota Retirement System's administrative processes by ensuring their statutes align with current federal tax law references. The bill makes a technical, non-substantive change to a legal citation - no new benefits, rules, or eligibility criteria are altered. It is purely procedural, requiring no action from retirees or employers.