---
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: "2026"
identifier: "SB 19"
citation: "South Dakota SB 19 (2026)"
classification: ["bill"]
subjects: ["Executive/Judiciary Request", "Taxation"]
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 14
vote_count: 2
first_action: "2026-01-13"
last_action: "2026-02-17"
source: "openstates"
source_identifier: "ocd-bill/13b474aa-6a64-4141-8851-842d0247f895"
source_url: "https://sdlegislature.gov/Session/Bill/26672"
source_hash: "bdc9dba719c60b1e161f807870225e49339aa9eeb4581b84d305123427e259d1"
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 19 (2026) — 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/26672/292094)
2. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/26672/301401)

## Votes

- Do Pass — **12–0** (pass) · lower
- Do Pass — **5–0** (pass) · upper

## Sponsors

- Taxation — primary (organization)

## Timeline

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

- **2026-01-13** First read in Senate and referred to Senate Taxation S.J. 17 `introduction, reading-1, referral-committee`
- **2026-01-16** Scheduled for hearing
- **2026-01-16** Taxation Do Pass , Passed, YEAS 5, NAYS 0 S.J. 1 `committee-passage`
- **2026-01-16** Certified uncontested, placed on consent , Passed, S.J. 1
- **2026-01-21** Senate Do Pass , Passed, YEAS 33, NAYS 0 S.J. 75 `passage`
- **2026-01-22** First read in House and referred to House Taxation H.J. 114 `introduction, reading-1, referral-committee`
- **2026-02-03** Scheduled for hearing
- **2026-02-03** Taxation Do Pass , Passed, YEAS 12, NAYS 0 `committee-passage`
- **2026-02-03** Certified uncontested, placed on consent , Passed,
- **2026-02-04** House of Representatives Do Pass , Passed, YEAS 69, NAYS 0 H.J. 223 `passage`
- **2026-02-05** Signed by the President S.J. 203 `passage`
- **2026-02-06** Signed by the Speaker H.J. 251 `passage`
- **2026-02-09** Delivered to the Governor on 2026-02-09 S.J. 219 `executive-receipt`
- **2026-02-17** Signed by the Governor on 2026-02-17 S.J. 266 `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/13b474aa-6a64-4141-8851-842d0247f895`. Confidence: reported (aggregated from official South Dakota legislature records).