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SB 19 South Dakota Senate · 2026 Regular Session

revise certain references to the Internal Revenue Code.

This bill updates South Dakota tax law to reference the Internal Revenue Code as it existed on January 1, 2026 (instead of 2025). It specifically revises Section 10-1-47 and applies to several other tax statutes and subdivisions related to income, sales, and business taxes. The change is administrative, ensuring South Dakota's tax references align with the current federal tax code as of the new date. It does not alter tax rates, eligibility, or policy - only the date used for reference in existing laws.
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Feb 2026
Senate Passage
Jan 2026
House Passage
Feb 2026
Signed into Law
Feb 2026
Introduced Jan 13, 2026 Signed Feb 17, 2026
Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Enrolled · 3 edits · Feb 5, 2026
MINOR
The document transitioned from a browser compatibility warning page to the official enrolled text of Senate Bill 19. The bill itself remains substantively unchanged, focusing on updating references to the Internal Revenue Code to reflect the version in effect on January 1, 2026. The primary changes are the addition of the bill's title, the formal enrolled certification, and the removal of website interface elements.
Scope change
The scope of the legislative text remains focused on amending tax code references, but the document now includes the formal certification required for the bill to become law.
TECHNICAL

Added the full text of the enrolled bill, including the act title, the specific amendment to Section 10-1-47, and the official signature and filing certification blocks.

Removed browser compatibility warnings and navigation links that were present on the initial webpage but are not part of the legislative record.

Changed the document format from a web interface display to a formal legal document layout suitable for publication and record-keeping.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
14
Key actions
9
Committee
2
Feb 17, 2026
Signed into law
Signed by the Governor on 2026-02-17 S.J. 266
executive
Feb 6, 2026
Lower · Passed
Signed by the Speaker H.J. 251
lower
Feb 5, 2026
Lower · Passed
Signed by the President S.J. 203
lower
Feb 4, 2026
Lower · Passed
House of Representatives Do Pass , Passed, YEAS 69, NAYS 0 H.J. 223
lower
Feb 3, 2026
Lower · Passed
Certified uncontested, placed on consent , Passed,
lower
Feb 3, 2026
Lower · Passed
Taxation Do Pass , Passed, YEAS 12, NAYS 0
lower
Jan 22, 2026
Introduced
First read in House and referred to House Taxation H.J. 114
lower
Jan 21, 2026
Upper · Passed
Senate Do Pass , Passed, YEAS 33, NAYS 0 S.J. 75
upper
Jan 16, 2026
Upper · Passed
Certified uncontested, placed on consent , Passed, S.J. 1
upper
Jan 16, 2026
Upper · Passed
Taxation Do Pass , Passed, YEAS 5, NAYS 0 S.J. 1
upper
Jan 13, 2026
Introduced
First read in Senate and referred to Senate Taxation S.J. 17
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.