revise certain references to the Internal Revenue Code.

Summary

The bill amends South Dakota’s § 10‑1‑47 to set a fixed definition for the terms “United States Internal Revenue Code” and “Internal Revenue Code.” This definition applies to a list of tax‑related statutes and subdivisions, ensuring they all refer to the federal code as it existed on January 1 2025. The change was requested by the Department of Revenue and has been signed into law.

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