SB21

Modify tax refunds for elderly persons and persons with a disability.

Complete·3/4/26

Modifies tax refund eligibility for elderly and disabled individuals in South Dakota.

The bill modifies tax refund eligibility for elderly and disabled individuals in South Dakota. It repeals sections of existing law that previously restricted eligibility for certain tax refunds based on income and other tax refunds received. It also amends provisions to clarify the calculation of refunds and the conditions under which they can be claimed. The changes aim to streamline the process and ensure that eligible individuals can receive the appropriate tax refunds without being penalized for other forms of tax relief they may have received.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
0
Democratic CaucusRepublican Caucus

Roll Call Votes

58 Yea

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7 Nay

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5 Absent

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Calendar

Feb 24

12:00 AM

House Taxation Hearing

Jan 27

12:00 AM

Senate Committee on Appropriations Hearing

History

Mar 4

Senate

Signed by the Governor on March 04, 2026 S.J. 452

Mar 3

Senate

Delivered to the Governor on March 03, 2026 S.J. 441

Mar 2

House

Signed by the Speaker H.J. 478