South Dakota § 13-65-3.3 Tax credits--Calculation of maximum allowable.

South Dakota Statutes

§ 13-65-3.3 — Tax credits--Calculation of maximum allowable.

South Dakota § 13-65-3.3

Title 13EDUCATION

Ch. 13-64PARTNERS IN EDUCATION TAX CREDIT PROGRAM

This text of South Dakota § 13-65-3.3 (Tax credits--Calculation of maximum allowable.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 13-65-3.3 (2026).

Text

The division shall calculate the maximum allowable contributions eligible for a premium tax credit for each scholarship granting organization for each fiscal year by:

(1)Dividing the total certified enrollment of all qualifying schools in a participation agreement with the scholarship granting organization in the previous school year by the total certified enrollment of all qualifying schools in participation agreements with all scholarship granting organizations in the previous school year; and (2) Multiplying the result of subdivision (1) by the total available tax credits provided in § 13-65-3 .

Free access — add to your briefcase to read the full text and ask questions with AI

The division shall calculate the maximum allowable contributions eligible for a premium tax credit for each scholarship granting organization for each fiscal year by: (1) Dividing the total certified enrollment of all qualifying schools in a participation agreement with the scholarship granting organization in the previous school year by the total certified enrollment of all qualifying schools in participation agreements with all scholarship granting organizations in the previous school year; and (2) Multiplying the result of subdivision (1) by the total available tax credits provided in § 13-65-3 .