South Dakota 2025 Regular Session

South Dakota Senate Bill SB44 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25.275.20 100th Legislative Session 44
	1	+	25.275.19 100th Legislative Session 44
2	2
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4	4		2025 South Dakota Legislature
5	5		Senate Bill 44
6		-	ENROLLED
7		-
8		-	AN ACT
9	6
10	7
11		-	ENTITLED An Act to modify tax refunds for elderly persons and persons with a
12		-	disability, to make an appropriation therefor, and to declare an emergency.
	8	+
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	11	+
	12	+	Introduced by: The Chair of the Senate Committee on Appropriations at the request of the Department of Revenue
	13	+
	14	+	Underscores indicate new language.
	15	+	Overstrikes indicate deleted language.
	16	+	An Act to modify tax refunds for elderly persons and persons with a disability, to
	17	+	make an appropriation therefor, and to declare an emergency.
13	18		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
14	19		Section 1. That § 10-18A-5 be AMENDED:
15	20		10-18A-5. The amount of refund of real property taxes due or paid for a single-
16	21		member household made pursuant to this chapter is according to the following schedule:
17	22		The refund of real
18	23		If household income is property taxes due
19		-	at least: but not more than or paid is
20		-	$ 0 $10,566 35%
21		-	10,567 10,816 34%
22		-	10,817 11,066 33%
23		-	11,067 11,316 32%
24		-	11,317 11,566 31%
25		-	11,567 11,816 30%
26		-	11,817 12,066 29%
27		-	12,067 12,316 28%
28		-	12,317 12,566 27%
29		-	12,567 12,816 26%
30		-	12,817 13,066 25%
31		-	13,067 13,316 24%
32		-	13,317 13,566 23%
33		-	13,567 13,816 22% 25.275.20 2 44
34		-	SB44 ENROLLED
35		-	13,817 14,066 21%
36		-	14,067 14,316 20%
37		-	14,317 14,566 19%
38		-	14,567 14,816 18%
39		-	14,817 15,066 17%
40		-	15,067 15,316 16%
41		-	15,317 15,566 15%
42		-	15,567 15,816 14%
43		-	15,817 16,066 13%
44		-	16,067 16,316 12%
45		-	16,317 16,566 11%
46		-	over 16,566 No refund
	24	+	at least: but not more than or paid shall be is
	25	+	$ 0 $10,038$10,566 35%
	26	+	10,03910,567 10,28810,816 34%
	27	+	10,28910,817 10,53811,066 33%
	28	+	10,53911,067 10,78811,316 32%
	29	+	10,78911,317 11,03811,566 31%
	30	+	11,03911,567 11,28811,816 30%
	31	+	11,28911,817 11,53812,066 29%
	32	+	11,53912,067 11,78812,316 28%
	33	+	11,78912,317 12,03812,566 27%
	34	+	12,03912,567 12,28812,816 26%
	35	+	12,28912,817 12,53813,066 25%
	36	+	12,53913,067 12,78813,316 24%
	37	+	12,78913,317 13,03813,566 23%
	38	+	13,03913,567 13,28813,816 22%
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	61	+	23 25.275.19 2 44
	62	+	Underscores indicate new language.
	63	+	Overstrikes indicate deleted language.
	64	+	13,28913,817 13,53814,066 21%
	65	+	13,53914,067 13,78814,316 20%
	66	+	13,78914,317 14,03814,566 19%
	67	+	14,03914,567 14,28814,816 18%
	68	+	14,28914,817 14,53815,066 17%
	69	+	14,53915,067 14,78815,316 16%
	70	+	14,78915,317 15,03815,566 15%
	71	+	15,03915,567 15,28815,816 14%
	72	+	15,28915,817 15,53816,066 13%
	73	+	15,53916,067 15,78816,316 12%
	74	+	15,78916,317 16,03816,566 11%
	75	+	over 16,03816,566 No refund
47	76		Section 2. That § 10-18A-6 be AMENDED:
48	77		10-18A-6. The amount of refund of real property taxes due or paid for a multiple-
49	78		member household made pursuant to this chapter is according to the following schedule:
50	79		The refund of real
51	80		If household income is property taxes due
52		-	at least: but not more than or paid is
53		-	$ 0 $16,184 55%
54		-	16,185 16,534 53%
55		-	16,535 16,884 51%
56		-	16,885 17,234 49%
57		-	17,235 17,584 47%
58		-	17,585 17,934 45%
59		-	17,935 18,284 43%
60		-	18,285 18,634 41%
61		-	18,635 18,984 39%
62		-	18,985 19,334 37% 25.275.20 3 44
63		-	SB44 ENROLLED
64		-	19,335 19,684 35%
65		-	19,685 20,034 33%
66		-	20,035 20,384 31%
67		-	20,385 20,734 29%
68		-	20,735 21,084 27%
69		-	21,085 21,434 25%
70		-	21,435 21,784 23%
71		-	21,785 22,134 21%
72		-	22,135 22,484 19%
73		-	over 22,484 No refund
	81	+	at least: but not more than or paid shall be is
	82	+	$ 0 $15,392$16,184 55%
	83	+	15,39316,185 15,74216,534 53%
	84	+	15,74316,535 16,09216,884 51%
	85	+	16,09316,885 16,44217,234 49%
	86	+	16,44317,235 16,79217,584 47%
	87	+	16,79317,585 17,14217,934 45%
	88	+	17,14317,935 17,49218,284 43%
	89	+	17,49318,285 17,84218,634 41%
	90	+	17,84318,635 18,19218,984 39%
	91	+	18,19318,985 18,542 19,334 37%
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	119	+	28 25.275.19 3 44
	120	+	Underscores indicate new language.
	121	+	Overstrikes indicate deleted language.
	122	+	18,54319,335 18,89219,684 35%
	123	+	18,89319,685 19,24220,034 33%
	124	+	19,24320,035 19,59220,384 31%
	125	+	19,59320,385 19,94220,734 29%
	126	+	19,94320,735 20,29221,084 27%
	127	+	20,29321,085 20,64221,434 25%
	128	+	20,64321,435 20,99221,784 23%
	129	+	20,99321,785 21,34222,134 21%
	130	+	21,34322,135 21,69222,484 19%
	131	+	over 21,69222,484 No refund
74	132		Section 3. That § 10-45A-5 be AMENDED:
75	133		10-45A-5. The amount of any claim made pursuant to this chapter by a claimant
76	134		from a household consisting solely of one person is determined as follows:
77		-	(1) If the claimant's income is ten thousand five hundred sixty-six dollars or less, a
78		-	sum of two hundred fifty-eight dollars;
79		-	(2) If the claimant's income is ten thousand five hundred sixty-seven dollars and not
80		-	more than sixteen thousand five hundred sixty-six dollars, a sum of forty-six dollars
81		-	plus three and four-tenths percent of the difference between sixteen thousand five
82		-	hundred sixty-six dollars and the income of the claimant; and
83		-	(3) If the claimant's income is more than sixteen thousand five hundred sixty -six
84		-	dollars, no refund.
	135	+	(1) If the claimant's income is ten thousand thirty-eight ten thousand five hundred
	136	+	sixty-six dollars or less, a sum of two hundred fifty-eight dollars;
	137	+	(2) If the claimant's income is ten thousand thirty-nine ten thousand five hundred
	138	+	sixty-seven dollars and not more than sixteen thousand thirty-eight sixteen
	139	+	thousand five hundred sixty-six dollars, a sum of forty-six dollars plus three and
	140	+	four-tenths percent of the difference between sixteen thousand thirty-eight sixteen
	141	+	thousand five hundred sixty-six dollars and the income of the claimant; and
	142	+	(3) If the claimant's income is more than sixteen thousand thirty-eight sixteen
	143	+	thousand five hundred sixty-six dollars, no refund.
85	144		Section 4. That § 10-45A-6 be AMENDED:
86	145		10-45A-6. The amount of any claim made pursuant to this chapter by a claimant
87	146		from a household consisting of more than one person is determined as follows:
88		-	(1) If household income is sixteen thousand one hundred eighty -four dollars or less,
89		-	the sum of five hundred eighty-one dollars;
90		-	(2) If household income is sixteen thousand one hundred eighty -five dollars and not
91		-	more than twenty-two thousand four hundred eighty -four dollars, a sum of
92		-	seventy-four dollars plus seven and eight-tenths percent of the difference between
93		-	twenty-two thousand four hundred eighty-four dollars and total household income;
94		-	and 25.275.20 4 44
95		-	SB44 ENROLLED
96		-	(3) If household income is more than twenty-two thousand four hundred eighty-four
97		-	dollars, no refund.
	147	+	(1) If household income is fifteen thousand three hundred ninety-two sixteen thousand
	148	+	one hundred eighty-four dollars or less, the sum of five hundred eighty-one dollars;
	149	+	(2) If household income is fifteen thousand three hundred ninety -three sixteen
	150	+	thousand one hundred eighty-five dollars and not more than twenty-one thousand
	151	+	six hundred ninety-two twenty-two thousand four hundred eighty-four dollars, a
	152	+	sum of seventy-four dollars plus seven and eight-tenths percent of the difference
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	183	+	31 25.275.19 4 44
	184	+	Underscores indicate new language.
	185	+	Overstrikes indicate deleted language.
	186	+	between twenty-one thousand six hundred ninety-two twenty-two thousand four
	187	+	hundred eighty-four dollars and total household income; and
	188	+	(3) If household income is more than twenty-one thousand six hundred ninety-two
	189	+	twenty-two thousand four hundred eighty-four dollars, no refund.
98	190		Section 5. There is appropriated $425,000 from the general fund, to the Department of
99	191		Revenue, for providing refunds for real property tax and sales tax to elderly and disabled
100	192		persons pursuant to chapters 10-18A and 10-45A. A portion of the sum, not exceeding twenty
101	193		thousand dollars, may be used for the administrative costs of this Act.
102	194		Section 6. The secretary of the Department of Revenue shall approve vouchers and the state
103	195		auditor shall draw warrants to pay expenditures authorized in this Act.
104	196		Section 7. Any amounts appropriated in this Act not lawfully expended or obligated by June
105	197		30, 2026, shall revert in accordance with the procedures prescribed in chapter 4-8.
106	198		Section 8. Whereas, this Act is necessary for the support of the state government and its
107	199		existing public institutions, an emergency is hereby declared to exist, and this Act shall be in
108		-	full force and effect from and after its passage and approval. 25.275.20 5 44
109		-	SB44 ENROLLED
110		-	An Act to modify tax refunds for elderly persons and persons with a disability, to make an
111		-	appropriation therefor, and to declare an emergency.
112		-
113		-
114		-
115		-
116		-	I certify that the attached Act originated in
117		-	the:
118		-
119		-	Senate as Bill No. 44
120		-
121		-
122		-
123		-	Secretary of the Senate
124		-
125		-
126		-
127		-
128		-	President of the Senate
129		-
130		-	Attest:
131		-
132		-
133		-
134		-
135		-	Secretary of the Senate
136		-
137		-
138		-
139		-
140		-	Speaker of the House
141		-
142		-	Attest:
143		-
144		-
145		-
146		-
147		-
148		-	Chief Clerk
149		-
150		-
151		-
152		-	Senate Bill No. 44
153		-	File No. ____
154		-	Chapter No. ______
155		-
156		-
157		-
158		-	Received at this Executive Office
159		-	this _____ day of _____________,
160		-
161		-	2025 at ____________M.
162		-
163		-
164		-
165		-	By
166		-	for the Governor
167		-
168		-
169		-	The attached Act is hereby
170		-	approved this ________ day of
171		-	______________, A.D., 2025
172		-
173		-
174		-
175		-
176		-
177		-	Governor
178		-
179		-	STATE OF SOUTH DAKOTA ,
180		-	ss.
181		-	Office of the Secretary of State
182		-
183		-
184		-	Filed ____________, 2025
185		-	at _________ o'clock __M.
186		-
187		-
188		-
189		-
190		-
191		-	Secretary of State
192		-
193		-
194		-
195		-	By
196		-	Asst. Secretary of State
197		-
198		-
	200	+	full force and effect from and after its passage and approval.
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