25.263.13 100th Legislative Session 1028
2025 South Dakota Legislature
House Bill 1028
Introduced by: The Chair of the Committee on Taxation at the request of the Department of Revenue
Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to revise certain references to the Internal Revenue Code. 1
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2
Section 1. That § 10-1-47 be AMENDED: 3
10-1-47. The term, terms "United States Internal Revenue Code, or" and "Internal 4
Revenue Code, means" mean the United States Internal Revenue Code as amended and 5
in effect on January 1, 2024 2025. This section applies to §§ 10-4-9.1, 10-4-9.2, 10-4-6
9.3, 10-4-9.4, 10-4-39, 10-6-157, and 10-43-10.1, and subdivisions 10-6A-1(7), 10-6B-7
1(5), 10-18A-1(6), 10-43-10.3(6), and 10-45A-1(5). 8