---
type: "Bill"
title: "modify tax refunds for elderly persons and persons with a disability."
description: "modify tax refunds for elderly persons and persons with a disability."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2026"
identifier: "SB 21"
citation: "South Dakota SB 21 (2026)"
classification: ["bill"]
subjects: ["Executive/Judiciary Request", "Property Tax", "Retail Sales and Service Tax", "Tax Exemptions and Refunds", "Taxation"]
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 16
vote_count: 6
first_action: "2026-01-13"
last_action: "2026-03-04"
source: "openstates"
source_identifier: "ocd-bill/2d13c57c-587d-4c99-ab96-1aeb54096b3a"
source_url: "https://sdlegislature.gov/Session/Bill/26674"
source_hash: "7e75bd87ef5dfc34bcef44dcdaf978edf9221ba1d026c94dd5941d220e893dd5"
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 21 (2026) — modify tax refunds for elderly persons and persons with a disability.

## 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/26674/292096)
2. **21A** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/299857.pdf)
3. **Senate Engrossed** (committee substitute) — [source](https://sdlegislature.gov/Session/Bill/26674/300181)
4. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/26674/305059)

## Votes

- Do Pass — **15–18** (fail) · upper
- Do Pass — **7–1** (pass) · upper
- Do Pass Amended — **58–7** (pass) · lower
- Reconsidered — **21–13** (pass) · upper
- Do Pass Amended — **18–16** (pass) · upper
- Do Pass — **8–1** (pass) · lower

## Sponsors

- Senate Committee on Appropriations — primary (organization)

## Timeline

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

- **2026-01-13** First read in Senate and referred to Senate Committee on Appropriations S.J. 11 `introduction, reading-1, referral-committee`
- **2026-01-27** Scheduled for hearing S.J. 1
- **2026-01-27** Committee on Appropriations Do Pass , Passed, YEAS 7, NAYS 1 `committee-passage`
- **2026-01-29** Senate Do Pass , Passed, YEAS 15, NAYS 18 S.J. 144 `failure`
- **2026-01-29** Intent to reconsider , Passed, S.J. 145
- **2026-02-02** Senate Reconsidered , Passed, YEAS 21, NAYS 13 S.J. 156
- **2026-02-02** Senate Motion to amend , Passed, S.J. 157 Amendment 21A `amendment-introduction, amendment-passage`
- **2026-02-02** Senate Do Pass Amended , Passed, YEAS 18, NAYS 16 S.J. 157
- **2026-02-03** First read in House and referred to House Taxation H.J. 208 `introduction, reading-1, referral-committee`
- **2026-02-24** Scheduled for hearing
- **2026-02-24** Taxation Do Pass , Passed, YEAS 8, NAYS 1 `committee-passage`
- **2026-02-25** House of Representatives Do Pass Amended , Passed, YEAS 58, NAYS 7 H.J. 447
- **2026-02-26** Signed by the President S.J. 416 `passage`
- **2026-03-02** Signed by the Speaker H.J. 478 `passage`
- **2026-03-03** Delivered to the Governor on 2026-03-03 S.J. 441 `executive-receipt`
- **2026-03-04** Signed by the Governor on 2026-03-04 S.J. 452 `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/2d13c57c-587d-4c99-ab96-1aeb54096b3a`. Confidence: reported (aggregated from official South Dakota legislature records).