---
type: "Bill"
title: "revise certain references to the Internal Revenue Code."
description: "revise certain references to the Internal Revenue Code."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2021"
identifier: "SB 40"
citation: "South Dakota SB 40 (2021)"
classification: ["bill"]
subjects: ["Executive/Judiciary Request", "Taxation"]
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 14
vote_count: 3
first_action: "2021-01-12"
last_action: "2021-02-01"
source: "openstates"
source_identifier: "ocd-bill/c375ec5a-9a94-4087-a1fd-e0ecfc3b6cd0"
source_url: "https://sdlegislature.gov/Session/Bill/21835"
source_hash: "24fea240ac5115fb8473333cd741a679d09100f784c89decaaa0c016176e04d1"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sd"]
---

# South Dakota SB 40 (2021) — revise certain references to the Internal Revenue Code.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://sdlegislature.gov/Session/Bill/21835/210413)
2. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/21835/214290)

## Votes

- Do Pass — **13–0** (pass) · lower
- Do Pass — **69–1** (pass) · lower
- Do Pass — **7–0** (pass) · upper

## Sponsors

- Taxation — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-12** First read in Senate and referred to S.J. 18 `introduction, reading-1, referral-committee`
- **2021-01-20** Scheduled for hearing S.J. 1
- **2021-01-20** Taxation Do Pass , Passed, YEAS 7, NAYS 0 S.J. 1 `committee-passage`
- **2021-01-20** Certified uncontested, placed on consent , Passed, S.J. 1
- **2021-01-21** Senate Do Pass , Passed, YEAS 34, NAYS 0 S.J. 88 `passage`
- **2021-01-22** First read in House and referred to H.J. 110 `introduction, reading-1, referral-committee`
- **2021-01-26** Scheduled for hearing H.J. 1
- **2021-01-26** Taxation Do Pass , Passed, YEAS 13, NAYS 0 H.J. 1 `committee-passage`
- **2021-01-26** Certified uncontested, placed on consent , Passed, H.J. 1
- **2021-01-27** House of Representatives Do Pass , Passed, YEAS 69, NAYS 1 H.J. 141 `passage`
- **2021-01-28** Signed by the President S.J. 137 `passage`
- **2021-01-28** Signed by the Speaker H.J. 159 `passage`
- **2021-02-01** Delivered to the Governor on 2021-02-01 S.J. 140 `executive-receipt`
- **2021-02-01** Signed by the Governor on 2021-02-01 S.J. 140 `executive-signature, executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c375ec5a-9a94-4087-a1fd-e0ecfc3b6cd0`. Confidence: reported (aggregated from official South Dakota legislature records).