South Dakota 2023 Regular Session

South Dakota House Bill HB1004

Introduced
1/10/23  
Refer
1/11/23  
Report Pass
1/13/23  
Engrossed
1/17/23  
Refer
1/18/23  
Report Pass
1/26/23  
Enrolled
1/30/23  

Caption

Update a reference to the Internal Revenue Code for purposes of higher education savings plans.

Impact

The bill has a significant impact on state laws related to higher education savings programs. By aligning state regulations with federal provisions, it enhances the functionality and tax benefits of state-operated education savings accounts. This helps families save for educational expenses in a more streamlined manner, making the programs more attractive and efficient. Additionally, it reinforces the role of financial institutions in managing these accounts, ensuring compliance and adaptation to the latest federal guidelines.

Summary

House Bill 1004 seeks to update references to the Internal Revenue Code concerning higher education savings plans in South Dakota. The legislation aims to improve clarity by ensuring that the state’s code aligns with current federal standards. This update is expected to facilitate better management of educational savings accounts by residents, helping families more effectively save for higher education expenses under the guidelines established by the Internal Revenue Code.

Sentiment

The sentiment surrounding HB 1004 appears to be largely positive, as it aims to simplify and modernize the current legislation. Supporters argue that it will provide much-needed updates to the existing higher education savings framework, making it easier for families to navigate their options. However, as with many legislative changes, there may be concerns about how quickly and effectively these updates can be implemented and whether they will benefit all taxpayers equitably.

Contention

While no significant points of contention have been noted in the discussions, potential concerns could revolve around the implications of changing regulations on existing accounts or how these updates will affect contributions and withdrawals for families already utilizing the savings plans. Stakeholders might debate the adequacy of public outreach and education regarding these changes to ensure all residents can fully leverage the benefits of the updated programs.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.