SB239

Modify provisions relating to the reinvestment payment program, and relating to the purchasing of goods and services used by projects approved for the reinvestment payment program.

Introduced·2/4/26

Amends reinvestment payment program for approved projects in South Dakota.

The bill modifies the reinvestment payment program in South Dakota, affecting projects approved for such payments. It requires the Department of Revenue to deposit sales and use taxes into a fund for reinvestment payments. The bill mandates that project owners file an affidavit for reinvestment payment with the Governor's Office of Economic Development (GOED) within six months of project completion. It also exempts gross receipts from certain taxes for approved projects.

Included in complete analysis

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

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

Roll Call Votes

16 Yea

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17 Nay

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2 Absent

RR

Calendar

Feb 18

12:00 AM

Senate State Affairs Hearing

History

Feb 24

Senate

Senate Reconsidered, Failed, YEAS 16, NAYS 17. S.J. 373

Feb 23

Senate

Senate Do Pass Amended, Failed, YEAS 17, NAYS 16. S.J. 362

Feb 23

Senate

Intent to reconsider S.J. 363