Budget & Taxes

signed · South Dakota · House Mar 30, 2026

HB 1254: exempt any soil amendment used exclusively for agricultural purposes from sales tax.

HB 1254 exempts soil amendments sold in single purchases of 500 pounds or more from South Dakota's sales tax, but only when used exclusively for farming. This directly affects farmers or agricultural businesses buying these products in qualifying bulk amounts. The bill adds a specific tax exemption to state law, removing sales tax from qualifying soil amendments defined under existing law. It does not change tax rates for other products or apply to smaller purchases or non-agricultural uses.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exemption for agricultural soil amendments, providing direct tax relief to farmers and exempting specific purchases from sales tax.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · South Dakota · House Mar 30, 2026

HB 1089: modify the distributions of revenues collected from severance taxation on new permits.

HB 1089 modifies how South Dakota distributes severance tax revenue from precious metals mining. It changes the rules for permits issued on or after July 1, 2026: 80% of the tax revenue goes to the state general fund, while 20% is sent to the county where mining occurs. Unlike previous rules, this 20% county share cannot be reduced if a mining company is acquired. The bill also maintains that revenue from mining on state-owned land must go to the common school permanent fund. This directly affects new mining permit holders after 2026 and the counties where they operate.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill directs severance tax revenue to state general fund (80%), counties (20% protected), and common school fund, ensuring specific funding streams for budget allocation.95% confidence ✓ EducationSupports EducationBill mandates severance tax revenue from state-owned mining land to common school permanent fund, directly funding K-12 education.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · South Dakota · House Mar 30, 2026

HB 1245: authorize municipalities to establish a local funding mechanism for capital improvement projects.

HB 1245 allows South Dakota municipalities to create a local tax (up to 1% on taxable sales) to fund capital projects like infrastructure repairs, equipment purchases, or building renovations. To implement this, a municipality must form a Capital Improvement Board (with 1 elected official and 4 residents) to review proposals, secure board approval, and then hold a voter referendum requiring 60% support. All tax revenue must be placed in a special fund dedicated exclusively to approved capital projects, with the tax expiring after 60 months or once the targeted revenue amount is met. Municipalities cannot use this tax if they’ve imposed it within the previous 24 months.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes local sales tax (up to 1%) for capital projects, directly funding infrastructure through dedicated fiscal mechanism with voter approval.95% confidence ✓ TransportationSupports TransportationAuthorizes local tax for infrastructure repairs and capital projects, directly funding transportation infrastructure improvements.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · South Dakota · Senate Mar 4, 2026

SB 21: modify tax refunds for elderly persons and persons with a disability.

SB 21 adjusts South Dakota's retail sales tax refund program for low-income residents. It sets specific income thresholds ($17,215 for single-person households, $23,265 for larger households) and calculates refunds as $258 for eligible singles under the limit, up to $581 for larger households. The bill ensures these refunds remain available even if a recipient also receives property tax relief under separate programs. It directly affects elderly residents and people with disabilities who meet the income criteria under existing state law.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax refunds to low-income elderly/disabled residents under retail sales tax program, increasing tax relief for vulnerable groups.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

passed · South Dakota · Senate Feb 24, 2026

SB 239: modify provisions relating to the reinvestment payment program, and relating to the purchasing of goods and services used by projects approved for the reinvestment payment program.

SB 239 modifies South Dakota's reinvestment payment program for businesses that complete qualifying projects. It requires project owners to submit detailed affidavits within six months of completion, including costs, tax payments, contractor lists, and project details, to qualify for rebates. The bill creates a dedicated fund to reimburse businesses for South Dakota sales, use, and contractors excise taxes paid on approved projects, while exempting gross receipts from these taxes for qualifying projects. It also sets clear deadlines for filings and specifies that costs beyond three years from construction (with possible one-year extension) are ineligible for rebates. This directly affects businesses completing projects under the program who seek tax rebates on eligible construction expenses.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemptions and rebates for qualifying businesses, reducing their tax burden through a dedicated fund for sales/use tax refunds.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · South Dakota · Senate Feb 24, 2026

SB 118: deposit certain tax revenues into a homeowner tax reduction fund.

SB 118 creates a "homeowner tax reduction fund" in South Dakota's state treasury. Each year by January 31st, the treasurer must deposit either $100 million or 0.3% of revenues collected from specific property taxes (chapters 10-45, 10-46, 10-46E, 10-58, and § 32-5B-20) into this fund. The Department of Revenue will use these funds to provide property tax rebates for owner-occupied single-family homes, with money in the fund not allowed to transfer to the general fund and requiring annual budgeting through the general appropriation bill. The bill takes effect July 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates fund for property tax rebates on owner-occupied homes, providing direct tax relief to homeowners per bill's explicit purpose.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · South Dakota · Senate Feb 18, 2026

SJR 503: applying to the United States Congress for a convention of the states to propose amendments to the United States Constitution regarding the imposition of fiscal restraints on the federal government, further limiting the power and jurisdiction of the federal government, and limiting the terms of office for members of Congress and other federal officials.

South Dakota's Senate Joint Resolution 503 applies to the U.S. Congress to call a convention of states for proposing constitutional amendments. The resolution specifically requests amendments to impose fiscal restraints on federal spending, further limit federal power and jurisdiction, and establish term limits for members of Congress and other federal officials. It includes conditions requiring the convention to be limited to these topics only and ensuring Congress performs only a ministerial role in convening it. This procedural resolution does not create new law but initiates a state-level step toward potential constitutional change under Article V of the U.S. Constitution.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly seeks to impose fiscal restraints on federal spending, directly advocating for limitations on government budgetary power - a core aspect of the Budget & Taxes topic.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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signed · South Dakota · Senate Feb 17, 2026

SB 18: repeal income modifications for the bank franchise tax pertaining to bad debts.

SB 18 repeals a requirement that banks add back to their South Dakota franchise tax base any bad debt deductions they claimed on federal tax returns but later determined were not actually worthless. This change eliminates the need for banks to adjust their state taxable income for "recovered" bad debts, potentially lowering their tax burden. The bill directly affects banks operating in South Dakota subject to the state's franchise tax on banking activities. It removes specific provisions in the tax code that previously mandated this adjustment for bad debt accounting.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill repeals requirement for banks to adjust taxable income for recovered bad debts, lowering tax burden and reducing state revenue, weakening fiscal management.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · South Dakota · House Feb 17, 2026

HB 1058: require licensure for online pari-mutuel wagering pools for horse and dog races, and clarify the application of tax therefor.

HB 1058 requires online betting platforms offering pari-mutuel wagering on horse or dog races to obtain a specific license from South Dakota. It clarifies that both in-state operators (with a physical presence) and out-of-state operators must pay a tax of 1.5% on South Dakota contributions, while multi-jurisdictional hubs pay 0.25% (with portions going to racing and breeding funds). The bill specifies that tax revenue will fund the state, a special racing revolving fund, and a South Dakota-bred racing fund. This applies only to online wagering for authorized horse and dog races, updating existing tax and licensing rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes 1.5% and 0.25% tax rates on online wagering to fund state treasury and racing programs, creating new revenue streams for budget allocation.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

failed · South Dakota · Senate Feb 17, 2026

SB 187: define nonpublic school.

SB 187 defines "nonpublic school" in South Dakota law as an institution operated by individuals or groups (not publicly elected boards) that teaches math and English fundamentals to children of compulsory school age, with English instruction focused on mastery. The bill specifies that such schools may limit enrollment, charge tuition, receive grants or services from school districts, but cannot claim geographic territory for tax revenue or receive state education aid under Chapter 13-13. It also clarifies that nonpublic schools are not required to be accredited or have certified teachers. This definition applies to all nonpublic schools in South Dakota, establishing their legal boundaries for funding and operations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly prohibits nonpublic schools from receiving state education aid (Chapter 13-13), restricting public funding allocation for private education institutions.90% confidence ✗ EducationOpposes EducationBill explicitly restricts nonpublic schools from receiving state education aid (Chapter 13-13), limiting their funding access under education policy, aligning with 'defund' indicator.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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