South Dakota Statutes

§ 13-65-3 — Limit on tax credits.

South Dakota·Title 13 EDUCATION·Ch. 13-64 PARTNERS IN EDUCATION TAX CREDIT PROGRAM
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.

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Legislative History

SL 2016, ch 102, § 3; SL 2022, ch 50, § 2; SL 2024, ch 67, § 1.

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