Budget & Taxes

passed · South Dakota · Senate Feb 18, 2026

SB 195: repeal the expiration of a reduction in certain gross receipts and use tax rates.

SB 195 repeals the scheduled expiration of reduced gross receipts and use tax rates established in 2023. It prevents these tax rate reductions from reverting to prior rates after June 30, 2027. The bill directly affects businesses in South Dakota that pay these specific taxes, ensuring the lower rates remain in effect without requiring new legislation. This is a procedural change to maintain existing tax policy, not a new tax rate adjustment.

Topics ✓ Budget & TaxesSupports Budget & TaxesMaintains reduced gross receipts/use tax rates for businesses, preventing rate increases and providing ongoing tax relief without new legislation.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

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 Yes ✓ Supports Budget & Taxes

passed · South Dakota · Senate Feb 17, 2026

SB 97: adjust a limit on the percentage increase in revenue payable from property taxes.

Senate Bill 97 adjusts property tax revenue limits for South Dakota taxing districts and school districts. For school districts, it changes the annual revenue increase cap from "lesser of 3% or index factor" to a flat 3% over the prior year's revenue, effective 2021. For general taxing districts, it adds a specific 3.5% cap on revenue increases above normal limits for taxes payable in 2027-2031. The bill also clarifies that property improvements to owner-occupied homes increasing value by 40% or less do not count toward the revenue limit. These changes directly affect local governments and school districts managing property tax revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill imposes fixed caps on property tax revenue increases (3% for schools, 3.5% for general districts), restricting revenue growth and limiting fiscal flexibility.95% confidence ✗ EducationOpposes EducationBill caps school district revenue increases at 3% flat, restricting potential funding growth vs. previous variable cap (lesser of 3% or index factor).92% confidence | Rep's Stance ✗ Voted No ✓ Supports Budget & Taxes

Track

signed · South Dakota · House Feb 11, 2026

HB 1047: make an appropriation for the construction costs at the Blue Dog State Fish Hatchery, and to declare an emergency.

HB 1047 appropriates $8 million total ($3.5 million in federal funds and $4.5 million in other funds) to construct, renovate, and modernize infrastructure at the Blue Dog State Fish Hatchery. The funds cover facilities like heating, plumbing, laboratories, and equipment to support the hatchery’s operations. The bill declares an emergency to expedite the project, allowing immediate use of funds without standard delay procedures. It directs the Department of Game, Fish and Parks to manage the work and outlines payment processes for the project.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $8M for hatchery infrastructure, funding essential public construction project under state budget.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · House Feb 11, 2026

HB 1021: authorize the Department of Agriculture and Natural Resources to dismantle and demolish buildings on the South Dakota State Fairgrounds, to make an appropriation therefor, and to declare an emergency.

HB 1021 authorizes South Dakota's Department of Agriculture and Natural Resources to dismantle and demolish specific structures at the South Dakota State Fairgrounds in Huron, including barns at Livestock Avenue and Market Street and Quonset huts on Lincoln Avenue South. The bill appropriates $337,000 for this work and allows the department to accept additional funding from federal sources or donations. It declares an emergency to expedite the demolition, repair infrastructure, and clear the land, with all funds restricted to these specific projects. The measure directly affects the physical property of the fairgrounds, not broader public policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $337,000 for specific infrastructure demolition, directly allocating state budget funds for a designated project.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · Senate Feb 6, 2026

SB 84: increase thresholds for the value of and eligibility for the partners in education scholarship.

SB 84 increases the income threshold for students to qualify for South Dakota's Partners in Education scholarship program. It raises the initial income requirement from 152% to a higher percentage of the national free/reduced-price lunch income standard (currently 152% for initial eligibility), directly affecting low-income students seeking tuition assistance at participating nonpublic schools. The bill maintains that students who qualify initially remain eligible for three years or until high school graduation without income checks, but must later meet a 250% income threshold to renew. This change expands access to the scholarship program by allowing more households to qualify under the new higher income cap.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands scholarship eligibility, increasing state budget allocation for low-income education assistance by raising income thresholds.90% confidence ✓ EducationSupports EducationIncreases income threshold for scholarship eligibility, expanding access to low-income students for nonpublic school tuition assistance.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · House Jan 29, 2026

HB 1044: make an appropriation to implement the rural health transformation program, and to declare an emergency.

This bill appropriates $500 million in federal funds to the South Dakota Department of Health to implement the rural health transformation program, authorized under the One Big Beautiful Bill Act (Pub. L. No. 119-21). It directly affects rural healthcare providers and facilities by funding program implementation. Key provisions include requiring the health secretary to approve vouchers for payments and mandating unspent funds by June 30, 2031, to revert per state law. The bill also declares an emergency to expedite its implementation upon passage.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $500M federal funds for rural health program, directly funding essential healthcare services through state budget mechanisms per bill's core purpose.95% confidence ✓ HealthcareSupports HealthcareBill appropriates $500M in federal funds to implement rural health transformation program, directly funding healthcare services for rural providers per health care subject and appropriation provisions.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes