FOR AN ACT ENTITLED, An Act to make an appropriation to fund tax refunds for elderly persons and persons with a disability, to revise the income eligibility requirements for property tax and sales tax refunds, and to declare an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. There is hereby appropriated from the general fund the sum of five hundred thousand dollars ($500,000), or so much thereof as may be necessary, to the Department of Revenue to provide refunds for real property tax and sales tax to elderly and disabled persons pursuant to chapter 10-18A and 10-45A. The amount not to exceed twenty thousand dollars may be used for the administrative costs of this Act.
    Section 2. The secretary of revenue shall approve vouchers and the state auditor shall draw warrants to pay expenditures authorized by this Act.
    Section 3. Any amounts appropriated in this Act not lawfully expended or obligated by June  30, 2013, shall revert in accordance with the procedures prescribed in chapter 4-8.
    Section 4. That § 10-18A-5 be amended to read as follows:

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    10-18A-5. The amount of refund of real property taxes due or paid for a single-member household made pursuant to this chapter shall be according to the following schedule:

		The refund of real
If household income is		property taxes due
more than:	but less than	or paid shall be
$ 0	$4,000 4,250	35%
4,001 4,251	4,260 4,510	34%
4,261 4,511	4,520 4,770	33%
4,521 4,771	4,780 5,030	32%
4,781 5,031	5,040 5,290	31%
5,041 5,291	5,300 5,550	30%
5,301 5,551	5,560 5,810	29%
5,561 5,811	5,820 6,070	28%
5,821 6,071	6,080 6,330	27%
6,081 6,331	6,340 6,590	26%
6,341 6,591	6,600 6,850	25%
6,601 6,851	6,860 7,110	24%
6,861 7,111	7,120 7,370	23%
7,121 7,371	7,380 7,630	22%
7,381 7,631	7,640 7,890	21%
7,641 7,891	7,900 8,150	20%
7,901 8,151	8,160 8,410	19%
8,161 8,411	8,420 8,670	18%
8,421 8,671	8,680 8,930	17%
8,681 8,931	8,940 9,190	16%
8,941 9,191	9,200 9,450	15%
9,201 9,451	9,460 9,710	14%
9,461 9,711	9,720 9,970	13%
9,721 9,971	9,980 10,230	12%
9,981 10,231	10,250 10,500	11%
over 10,250 10,500		No refund

    Section 5. That § 10-18A-6 be amended to read as follows:
    10-18A-6. The amount of refund of real property taxes due or paid for a multiple-member household made pursuant to this chapter shall be according to the following schedule:

		The refund of real
If household income is		property taxes due
more than:	but not more than	or paid shall be
$ 0	$6,750 7,250	55%
6,751 7,251	7,111 7,611	53%
7,112 7,612	7,472 7,972	51%
7,473 7,973	7,833 8,333	49%
7,834 8,334	8,194 8,694	47%
8,195 8,695	8,555 9,055	45%
8,556 9,056	8,916 9,416	43%
8,917 9,417	9,277 9,777	41%
9,278 9,778	9,638 10,138	39%
9,639 10,139	9,999 10,499	37%
10,000 10,500	10,360 10,860	35%
10,361 10,861	10,721 11,221	33%
10,722 11,222	11,082 11,582	31%
11,083 11,583	11,443 11,943	29%
11,444 11,944	11,804 12,304	27%
11,805 12,305	12,165 12,665	25%
12,166 12,666	12,526 13,026	23%
12,527 13,027	12,887 13,387	21%
12,888 13,388	13,250 13,750	19%
over 13,250 13,750		No refund

    Section 6. That § 10-45A-5 be amended to read as follows:
    10-45A-5. The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one individual person shall be determined as follows:

            (1)    If the claimant's income is four thousand two hundred fifty dollars or less, a sum of two hundred fifty-eight dollars;

            (2)    If the claimant's income is four thousand one four thousand two hundred fifty-one dollars and not more than ten thousand two hundred fifty five hundred dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between ten thousand two hundred fifty five hundred dollars and the income of the claimant; and

            (3)    If the claimant's income is more than ten thousand two hundred fifty five hundred dollars, no refund.
    Section 7. That § 10-45A-6 be amended to read as follows:
    10-45A-6. The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one individual person shall be determined as follows:

            (1)    If household income is six seven thousand seven two hundred fifty dollars or less, the sum of five hundred eighty-one dollars;

            (2)    If household income is six seven thousand seven two hundred fifty-one dollars and not more than thirteen thousand two seven hundred fifty dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between thirteen thousand two seven hundred fifty dollars and total household income; and

            (3)    If household income is more than thirteen thousand two seven hundred fifty dollars, no refund.
    Section 8. Whereas, this Act is necessary for the support of the state government and its existing public institutions, an emergency is hereby declared to exist, and this Act shall be in

full force and effect from and after its passage and approval.