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 Yes ✓ Supports Budget & Taxes

signed · South Dakota · House Mar 4, 2026

HB 1233: modify provisions for a tax collection agreement with an Indian tribe.

HB 1233 modifies South Dakota's tax collection agreements with Indian tribes by expanding the list of state taxes tribes can collect on behalf of the state. The bill adds 13 specific taxes to the existing list, including retail sales tax, cigarette tax, motor vehicle excise tax, and remote seller sales tax. Under the agreement, tribes would collect these taxes and the state would retain a set percentage of the collected revenue as an administrative fee. This directly affects tribal governments (as tax collectors) and South Dakota's Department of Revenue (as the state entity managing collections).

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands state tax collection via tribes, increasing revenue retention through administrative fees, strengthening fiscal management and budget revenue streams.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · Senate Mar 3, 2026

SB 55: make an appropriation for the payment of extraordinary litigation expenses and to declare an emergency.

SB 55 appropriates $650,000 from South Dakota's general fund to the state's "extraordinary litigation fund" to cover eligible legal costs under § 1-33-8.11. The bill directly affects the state government, specifically the Bureau of Human Resources and Administration, which will approve payments for these expenses. It declares an emergency to allow immediate funding, with unspent funds reverting per standard state procedures. The bill provides no new legal requirements but allocates existing funds for ongoing litigation costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $650k from general fund for litigation expenses, a standard budget action supporting fiscal management of government spending.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · Senate Mar 3, 2026

SB 20: make an appropriation for tax refunds for elderly persons and persons with a disability, and to declare an emergency.

This bill appropriates $425,000 from South Dakota's general fund to the Department of Revenue to provide tax refunds for real property tax and sales tax to elderly residents and individuals with disabilities. The refunds are based on existing laws (chapters 10-18A and 10-45A), with up to $20,000 allowed for administrative costs. The bill declares an emergency to allow immediate implementation and requires unspent funds by June 30, 2027, to revert to the general fund. It directly affects eligible elderly and disabled taxpayers by providing financial relief on specific taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax refunds for elderly/disabled, reducing their tax burden per existing laws, aligning with tax relief indicators for vulnerable groups.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · Senate Mar 3, 2026

SB 72: extend the time for reverting moneys appropriated for the modernization of the state's enterprise resource planning systems.

This bill extends the deadline for unspent funds allocated to modernize South Dakota's state enterprise resource planning (ERP) systems. It amends existing law to delay the date when unused funds must revert to the general fund from June 30, 2029. The change directly affects state agencies managing the ERP modernization project, providing additional time to obligate or spend these funds. The key mechanism is modifying the reversion date in the 2023 appropriations law without altering the funding amount or project scope.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends deadline for ERP funds to prevent premature reversion to general fund, promoting efficient fiscal management of allocated appropriations without altering funding levels.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

passed both · South Dakota · Senate Mar 2, 2026

SB 223: modify the requirements for a petition to refer an excess tax levy of a school district to a vote.

SB 223 modifies South Dakota's process for school districts to refer excess tax levies to voter approval. It changes the petition signature requirement from a flat 50 voters to "at least five percent of the registered voters" in the school district. The bill also adjusts notice rules, waiving newspaper publication requirements if the district mails the resolution to all property taxpayers within 20 days. This affects school districts seeking voter input on tax increases and directly impacts local taxpayers who may petition to refer levy decisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces petition signatures for school tax levies (5% vs 50 voters), facilitating voter approval of tax increases and aligning with fiscal management processes.85% confidence ✓ EducationSupports EducationBill eases petition requirements for school tax levies, facilitating voter approval of funding increases for school districts.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

Track

signed · South Dakota · Senate Mar 2, 2026

SB 73: revise provisions relating to state financial practices.

SB 73 revises South Dakota's state financial practices by requiring state agencies to file consulting contracts with the state auditor within five days of final approval and display these contracts, along with other specified contracts (like those for $10,000+ services), on a public website. It mandates that agencies retain original claims, invoices, and vouchers for at least seven years. The bill also adjusts mileage reimbursement rates, setting a standard rate of 51 cents per mile (or the IRS business rate, whichever is greater) for regular state vehicle use, and increasing it to 68 cents per mile for vehicles transporting individuals with special needs. These changes focus on improving transparency, record-keeping, and standardizing financial procedures across state agencies.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates transparency in state contracts and financial records, promoting fiscal accountability and responsible budget management per Public Fiscal Administration subjects.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · Senate Mar 2, 2026

SB 116: make an appropriation for the design and construction of an indoor athletics facility at Dakota State University and to declare an emergency.

SB 116 appropriates $13.33 million for the design and construction of an indoor athletic facility at Dakota State University's Beacom PREMIER Complex in Madison. It directly affects Dakota State University's athletic programs and campus infrastructure. The bill authorizes the Board of Regents to use the funds for the project, including related services like utilities and landscaping, and allows adjustments for inflation (capped at 125% of the original estimate). It also permits accepting additional funds from federal sources or donations into a dedicated project fund, while declaring an emergency to expedite the funding. The facility will support athletic practice and competition, with no state liability for related expenses.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates $13.33M for university facility construction, directly allocating state budget funds under public construction and higher education subjects.90% confidence ✓ EducationSupports EducationFunds athletic facility construction at Dakota State University (higher education), directly supporting campus infrastructure under education topic's infrastructure focus.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · House Mar 2, 2026

HB 1018: amend the reversion date for moneys appropriated to the Department of Education to improve and renovate the Cultural Heritage Center.

HB 1018 amends the deadline for unused funds allocated to the South Dakota Department of Education for renovating the Cultural Heritage Center. The bill specifies that any money not spent by June 30, 2028, must revert to the state treasury, preventing funds from being carried over indefinitely. This directly affects the Department of Education’s budget management for this specific renovation project. The change clarifies the existing reversion timeline without altering the deadline, ensuring funds are used within the established timeframe.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enforces fiscal responsibility by requiring unspent education renovation funds to revert to treasury by 2028, preventing indefinite carryover.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Dakota · House Feb 25, 2026

HB 1043: make an appropriation to reimburse health care professionals who have complied with the requirements for rural recruitment assistance programs, and to declare an emergency.

HB 1043 allocates $978,294 to reimburse 12 specific rural healthcare professionals (4 family physicians, 2 physician assistants, and 6 nurse practitioners) who met requirements under §34-12G-3 for rural recruitment programs. It also allocates $370,000 to reimburse other eligible healthcare professionals meeting requirements under §34-12G-12. The funds come from the state general fund and are intended to cover costs incurred by providers who participated in designated rural recruitment initiatives. The bill declares an emergency to expedite funding, with unspent funds reverting per standard procedures.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $1.35M from state general fund to reimburse rural healthcare providers, directly funding a public health program through budget appropriation.95% confidence ✓ HealthcareSupports HealthcareAllocates $978,294 + $370,000 to reimburse rural healthcare providers for recruitment program costs, directly funding access to underserved areas per §34-12G-3/12.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes