Comments: SD SB99 | 2026 | Regular Session

Bill Title: Create the property tax local effort replacement fund, to reduce certain property taxes, and to increase the rates for certain gross receipts taxes and use taxes.

Sponsorship: Partisan Bill (Republican 6)

Status: (Introduced) 2026-01-28 - Taxation Deferred to the 41st legislative day, Passed, YEAS 6, NAYS 1. S.J. 5 [SB99 Detail]

Text: Latest bill text (Introduced) [PDF]

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