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PROPOSEDUPDATEDSouth DakotaLOW IMPACT

Update to South Dakota Retirement System Statutes

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PROPOSED LEGISLATIONThis bill has been introduced but has NOT been signed into law. Legislative proposals may be amended, passed, or fail to advance. This is not current law.

This proposed bill would update references within South Dakota's Retirement System statutes to align with current federal law as outlined in the Internal Revenue Code. Before this change, the state's retirement system statutes may have referenced outdated versions of federal tax laws. This update ensures that the administration of the South Dakota Retirement System is consistent with current federal regulations. Those affected include individuals managing or participating in the South Dakota Retirement System and administrators responsible for its compliance with federal law. The effective date for this change has not been specified.

Published February 17, 2026
WHAT CHANGED
BEFORE

The previous version of the statutes may have referenced outdated sections of the Internal Revenue Code, which could lead to inconsistencies with current federal law.

AFTER

This proposed bill would update references within South Dakota's Retirement System statutes to align with current federal law as outlined in the Internal Revenue Code. Before this change, the state's retirement system statutes may have referenced outdated versions of federal tax laws. This update ensures that the administration of the South Dakota Retirement System is consistent with current federal regulations. Those affected include individuals managing or participating in the South Dakota Retirement System and administrators responsible for its compliance with federal law. The effective date for this change has not been specified.

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