South Dakota 2022 Regular Session

South Dakota House Bill HB1120

Introduced
1/24/22  
Refer
1/24/22  
Report Pass
2/1/22  
Engrossed
2/2/22  
Refer
2/3/22  
Report Pass
2/25/22  
Enrolled
2/28/22  

Caption

Include carbon dioxide and carbon dioxide capture companies in certain provisions regarding pipeline taxation.

Impact

The impact of HB1120 on state laws would be significant, as it modifies the way carbon dioxide and its capture processes are taxed, aligning them with existing regulations for oil and gas pipelines. This change may incentivize investment in carbon capture technologies and infrastructure development while simultaneously generating revenue for local governments, given that companies will have to report and pay taxes based on the newly defined parameters. Furthermore, it could enable South Dakota to strengthen its position in discussions on climate initiatives by creating a fiscal framework that supports carbon capture endeavors.

Summary

House Bill 1120 aims to amend existing statutes concerning the taxation of pipelines to specifically include carbon dioxide and carbon dioxide capture companies. This legislation is intended to ensure that these companies are subject to the same taxation standards as other entities involved in transporting gas and fuels. The bill's introduction reflects a growing focus on carbon management and climate change mitigation efforts within the state, acknowledging the role of carbon dioxide pipelines in broader environmental strategies.

Sentiment

Overall sentiment regarding HB1120 appears to be supportive among legislators who recognize the potential economic and environmental benefits of establishing a regulated framework for carbon capture activities. Those in favor see the bill as a proactive step towards addressing climate challenges and fostering innovation in energy industries. However, there may be concerns from environmental activists and local stakeholders regarding how the implementation of such taxes will be managed and whether they will adequately contribute to environmental health without placing undue financial burdens on capture companies.

Contention

One notable point of contention surrounding HB1120 could stem from the details of tax assessments and the definitions included in the bill. As states navigate the complexities of environmental regulations and energy taxation, ensuring fairness and clarity in how these companies are taxed will be vital. Questions may arise regarding whether this legislation punctuates a genuine commitment to climate change efforts or if it serves more as a financial strategy to broaden the state's tax base in a rapidly evolving energy sector.

Companion Bills

No companion bills found.

Previously Filed As

SD HB1295

The carbon dioxide pipeline exemption, payments in lieu of taxes for certain carbon dioxide pipeline property, and the carbon dioxide capture and injection sales tax exemption; and to provide an effective date.

SD AB1676

Pipeline safety: carbon dioxide.

SD HB0244

Carbon dioxide pipelines-eminent domain prohibition.

SD SB2212

Eminent domain and carbon dioxide pipelines; and to declare an emergency.

SD HB1210

Carbon dioxide pipeline damages.

SD SB2421

CARBON DIOXIDE TRANSPORT

SD SF249

A bill for an act relating to damages incurred due to releases of carbon dioxide from liquefied carbon dioxide pipelines or carbon dioxide facilities and including effective date provisions.

SD HF413

A bill for an act relating to damages incurred due to releases of carbon dioxide from liquefied carbon dioxide pipelines or carbon dioxide facilities and including effective date provisions.

SD HB5814

CARBON DIOXIDE TRANSPORT

SD SB3930

CARBON DIOXIDE TRANSPORT

Similar Bills

No similar bills found.