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

Sub-Topics Revenue

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

Sub-Topics Appropriations

in committee · South Dakota · House Feb 23, 2026

HB 1168: provide a property tax credit for the payment of nonpublic school tuition.

HB 1168 creates a property tax credit for South Dakota homeowners who pay for qualifying K-12 education expenses for children aged 5-19. The credit covers tuition, school fees (including sports/fine arts), textbooks, tutoring, test fees, transportation, and educational technology. It limits the credit to $1,000 per year or 80% of the school district taxes owed. Homeowners must apply annually by June 1st with documentation from the school or alternative instruction provider.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax credit reducing burden for K-12 education expenses, offering tax relief to homeowners per bill's tax credit structure.95% confidence ✓ EducationSupports EducationProvides property tax credit for K-12 education expenses (tuition, fees, materials), increasing affordability and access for families per bill summary.95% confidence ✓ TechnologySupports TechnologyBill explicitly includes 'educational technology' as a qualifying expense, funding tech use in K-12 education through property tax credits.85% confidence

Sub-Topics Property Tax Tax Credits Higher Education K-12 Education School Choice

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failed · South Dakota · Senate Feb 24, 2026

SB 205: revise registration fees for drones and establish a fund to support drone aviation.

SB 205 revises drone registration fees in South Dakota, charging 1.5% of purchase price for agricultural drones and 2% for all other drones. The collected fees fund a new "drone aviation fund" administered by the Board of Technical Education to support drone training grants at state technical colleges. This bill directly affects drone owners (especially agricultural users) by changing their registration tax rates and creating a dedicated funding source for drone industry workforce development. The fund will receive all drone registration fees and interest, with expenditures requiring annual budget approval. The bill does not apply to small unmanned aircraft systems covered under federal regulations.

Topics ✓ Budget & TaxesSupports Budget & TaxesRevises drone registration fees (tax) to fund drone training grants, directly allocating tax revenue to support workforce development programs.95% confidence ✓ EducationSupports EducationDirectly funds drone training grants at state technical colleges via new aviation fund, supporting higher education workforce development.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill creates a dedicated fund for drone training grants at technical colleges, directly advancing workforce development in a growing industry and supporting employment standards through skill-building.80% confidence ✓ TechnologySupports TechnologyFunds drone training grants for industry workforce development, directly advancing drone technology sector through dedicated fee-based funding.95% confidence

Sub-Topics Workforce Development Emerging Technology

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signed · South Dakota · House Feb 25, 2026

HB 1137: make an appropriation for the design and construction of an athletic facility at the University of South Dakota and to declare an emergency.

HB 1137 allocates $40 million from state funds for the design and construction of a new athletic facility at the University of South Dakota. The facility will include an indoor track, practice areas, seating for 2,000 spectators, and supporting amenities like locker rooms and training spaces. The bill allows for cost adjustments up to 125% of the original estimate to account for inflation or regulatory changes, and declares an emergency to expedite the project. Unspent funds would revert per state procedures, and the project cannot create state debt or liens. The bill directly affects the University of South Dakota's athletic programs and facilities.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $40M state funds for public university facility construction, directly advancing budget appropriation for higher education infrastructure.95% confidence ✓ EducationSupports EducationAllocates $40M for university athletic facility infrastructure, directly funding higher education infrastructure per bill's appropriation for USD.90% confidence

Sub-Topics Appropriations Debt & Bonds Higher Education

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

Sub-Topics Property Tax Revenue

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died · South Dakota · House Feb 2, 2026

HB 1191: provide a sales tax holiday on firearms.

HB 1191 exempts firearm sales from South Dakota's sales tax on or after December 1st each year. The bill directly affects firearm buyers and sellers within South Dakota, applying to all firearms defined under state law (§ 22-1-2). Key provision: it adds a new tax exemption to Chapter 10-45, removing the sales tax obligation for qualifying firearm transactions during this annual period. This is a straightforward tax policy change with no additional requirements or administrative mechanisms.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax exemption for firearms, reducing state sales tax revenue and weakening fiscal management by eliminating a revenue stream.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · South Dakota · House Feb 25, 2026

HB 1150: make an appropriation to increase the rate of payment for federally qualified health centers.

HB 1150 provides $8 million in total funding ($4 million from the general fund and $4 million in federal fund expenditure authority) to the South Dakota Department of Social Services. This funding increases payment rates for federally qualified health centers (FQHCs) in South Dakota, as defined by federal regulations (42 C.F.R. § 405.2401). The bill directly affects FQHCs by raising reimbursement rates for services they provide, improving their funding stability. The funding becomes effective June 30, 2026, and unspent amounts revert per standard state procedures.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $8M (including $4M general fund) to increase FQHC reimbursement rates, directly funding essential public health services per appropriation language.95% confidence ✓ HealthcareSupports HealthcareBill allocates $8M to increase FQHC reimbursement rates, directly strengthening healthcare funding and provider stability per bill summary and subjects.90% confidence

Sub-Topics Appropriations Government Spending State Budget

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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

Sub-Topics Appropriations

passed · South Dakota · Senate Feb 20, 2026

SB 191: remove the authorization to issue grants as part of a tax increment financing district.

SB 191 removes the ability for local governments (counties or municipalities) to issue grants as part of a tax increment financing district. The bill amends South Dakota law by deleting the provision that allowed "payments and grants" to be included in "project costs" for these districts. This change specifically eliminates the authorization for governing bodies to use district funds for grants, restricting allowable uses to direct project costs like construction, bonds, or professional services. The bill affects how local governments can fund redevelopment projects within designated tax increment districts.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRemoves authorization for local governments to issue grants within tax increment districts, restricting allowable spending uses under fiscal management.85% confidence ✗ HousingOpposes HousingRemoves TIF grant authorization, restricting a funding mechanism for housing projects under South Dakota law.90% confidence

Sub-Topics Tax Incentives Community Development

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