Revises references to the Internal Revenue Code in South Dakota statutes.
This bill updates references to the Internal Revenue Code in South Dakota statutes to reflect the code as amended and in effect on January 1, 2026. The changes apply to specific sections and subdivisions within the state's code, ensuring alignment with the most current federal tax regulations.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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