HB 1028 South Dakota House · 2025 Regular Session

revise certain references to the Internal Revenue Code.

HB 1028 updates references to the Internal Revenue Code within South Dakota state laws to align with changes made at the federal level. The bill directly affects state statutes that currently cite specific sections of the federal tax code, ensuring they remain accurate and enforceable. It does not create new tax rules or change tax obligations but serves to maintain consistency between state and federal legal terminology. This procedural update ensures state laws continue to function correctly without requiring future amendments for every federal code revision.
Bill status signed all 4 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2025
House Passage
Feb 2025
Signed into Law
Feb 2025
Introduced Jan 14, 2025 Signed Feb 19, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Introduced Enrolled · 3 edits · Feb 11, 2025
MINOR
This bill transitions from a draft legislative document to its final enrolled version, ready for signing into law. The substantive content remains focused on updating references to the Internal Revenue Code to reflect the version in effect on January 1, 2025. The primary change is the removal of browser compatibility warnings and the addition of official certification language indicating the bill has completed the legislative process.
Scope change
No substantive policy scope change; the bill's applicability to tax code references remains unchanged.
TECHNICAL

Removed browser compatibility warnings and navigation text that were present in the draft version but are not part of the final legislative document.

Added official certification language including signatures, dates, and filing information required for a bill to become law after passing both legislative chambers.

DEFINITION

The core definition of 'United States Internal Revenue Code' and 'Internal Revenue Code' remains unchanged, specifying they mean the code as amended and in effect on January 1, 2025.

Floor votes · House Jan 27, 2025

How they voted

670
Passed · 1 other
Total votes 68
Jan 27, 2025
D Democratic5
5 Yea
100% Yea
R Republican63
62 Yea 1
98% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
17
Key actions
10
Committee
3
Feb 19, 2025
Signed into law
Signed by the Governor on 2025-02-19 H.J. 318
executive
Feb 12, 2025
Lower · Passed
Signed by the President S.J. 244
lower
Feb 11, 2025
Lower · Passed
Signed by the Speaker H.J. 258
lower
Feb 10, 2025
Lower · Passed
Senate Do Pass , Passed, YEAS 34, NAYS 0 S.J. 220
lower
Feb 7, 2025
Lower · Passed
Certified uncontested, placed on consent , Passed, S.J. 5
lower
Feb 7, 2025
Lower · Passed
Taxation Do Pass , Passed, YEAS 7, NAYS 0 S.J. 5
lower
Feb 3, 2025
Committee
Referred to S.J. 153
lower
Jan 27, 2025
Lower · Passed
House of Representatives Do Pass , Passed, YEAS 68, NAYS 0 H.J. 121
lower
Jan 24, 2025
Lower · Passed
House of Representatives Deferred to another day , Passed, H.J. 114
lower
Jan 23, 2025
Lower · Passed
Certified uncontested, placed on consent , Passed,
lower
Jan 23, 2025
Lower · Passed
Taxation Do Pass , Passed, YEAS 13, NAYS 0
lower
Jan 14, 2025
Introduced
First read in House and referred to H.J. 14
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.