Notwithstanding the provisions of § 13-65-2, the total amount of tax credits claimed on annual premium tax returns pursuant to this chapter may not exceed five million dollars in fiscal year 2025 and each year thereafter.
S.D. Codified Laws § 13-65-3
Limit on tax credits
Source: SL 2016, ch 102, § 3; SL 2022, ch 50, § 2; SL 2024, ch 67, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.