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South Dakota House Bill HB1028

South Dakota 2025 Regular Session

South Dakota House Bill HB1028 Compare Versions

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1-25.263.14 100th Legislative Session 1028
1+25.263.13 100th Legislative Session 1028
22
33
44 2025 South Dakota Legislature
55 House Bill 1028
6-ENROLLED
7-
8-AN ACT
9-
10-
11-ENTITLED An Act to revise certain references to the Internal Revenue Code.
12-BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
13-Section 1. That § 10-1-47 be AMENDED:
14-10-1-47. The terms "United States Internal Revenue Code" and "Internal Revenue
15-Code" mean the United States Internal Revenue Code as amended and in effect on January
16-1, 2025. This section applies to §§ 10-4-9.1, 10-4-9.2, 10-4-9.3, 10-4-9.4, 10-4-39, 10-
17-6-157, and 10-43-10.1, and subdivisions 10-6A-1(7), 10-6B-1(5), 10-18A-1(6), 10-43-
18-10.3(6), and 10-45A-1(5). 25.263.14 2 1028
19-HB1028 ENROLLED
20-An Act to revise certain references to the Internal Revenue Code.
21-
22-
23-
24-
25-I certify that the attached Act originated in
26-the:
27-
28-House as Bill No. 1028
29-
30-
31-
32-Chief Clerk
33-
34-
35-
36-
37-Speaker of the House
38-
39-Attest:
40-
41-
42-
43-
44-Chief Clerk
45-
46-
47-
48-
49-President of the Senate
50-
51-Attest:
526
537
548
559
5610
57-Secretary of the Senate
5811
12+Introduced by: The Chair of the Committee on Taxation at the request of the Department of Revenue
5913
60-
61-House Bill No. 1028
62-File No. ____
63-Chapter No. ______
64-
65-
66-
67-Received at this Executive Office
68-this _____ day of _____________,
69-
70-2025 at ____________M.
71-
72-
73-
74-By
75-for the Governor
76-
77-
78-The attached Act is hereby
79-approved this ________ day of
80-______________, A.D., 2025
81-
82-
83-
84-
85-
86-Governor
87-
88-STATE OF SOUTH DAKOTA ,
89-ss.
90-Office of the Secretary of State
91-
92-
93-Filed ____________, 2025
94- at _________ o'clock __M.
95-
96-
97-
98-
99-
100-Secretary of State
101-
102-
103-
104-By
105-Asst. Secretary of State
106-
107-
14+ Underscores indicate new language.
15+ Overstrikes indicate deleted language.
16+An Act to revise certain references to the Internal Revenue Code. 1
17+BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2
18+Section 1. That § 10-1-47 be AMENDED: 3
19+10-1-47. The term, terms "United States Internal Revenue Code, or" and "Internal 4
20+Revenue Code, means" mean the United States Internal Revenue Code as amended and 5
21+in effect on January 1, 2024 2025. This section applies to §§ 10-4-9.1, 10-4-9.2, 10-4-6
22+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
23+1(5), 10-18A-1(6), 10-43-10.3(6), and 10-45A-1(5). 8