25.263.14 100th Legislative Session 1028
2025 South Dakota Legislature
House Bill 1028
ENROLLED
AN ACT
ENTITLED An Act to revise certain references to the Internal Revenue Code.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-1-47 be AMENDED:
10-1-47. The terms "United States Internal Revenue Code" and "Internal Revenue
Code" mean the United States Internal Revenue Code as amended and in effect on January
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-
6-157, and 10-43-10.1, and subdivisions 10-6A-1(7), 10-6B-1(5), 10-18A-1(6), 10-43-
10.3(6), and 10-45A-1(5). 25.263.14 2 1028
HB1028 ENROLLED
An Act to revise certain references to the Internal Revenue Code.
I certify that the attached Act originated in
the:
House as Bill No. 1028
Chief Clerk
Speaker of the House
Attest:
Chief Clerk
President of the Senate
Attest:
Secretary of the Senate
House Bill No. 1028
File No. ____
Chapter No. ______
Received at this Executive Office
this _____ day of _____________,
2025 at ____________M.
By
for the Governor
The attached Act is hereby
approved this ________ day of
______________, A.D., 2025
Governor
STATE OF SOUTH DAKOTA ,
ss.
Office of the Secretary of State
Filed ____________, 2025
at _________ o'clock __M.
Secretary of State
By
Asst. Secretary of State