An Act to make an appropriation to fund tax refunds for elderly persons and persons with a disability 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 $450,000 to the Department of Revenue, for purposes of providing refunds for real property tax and sales tax to elderly and disabled persons pursuant to chapters 10-18A and 10-45A. A portion of the appropriated sum not to exceed twenty thousand dollars may be used for the administrative costs of this Act.

Section 2. The secretary of the Department 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, 2023, shall revert in accordance with the procedures prescribed in chapter 4-8.

Section 4. That § 43-31-37 be AMENDED:

43-31-37. No person is eligible for a refund of property taxes pursuant to chapter 10-18A or for a retail sales and service tax refund pursuant to chapter 10-45A if such person receives property tax relief pursuant to §§ 43-31-31 to 43-31-41, inclusive.

Section 5. That § 10-18A-5 be AMENDED:

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:

Section 6. That § 10-18A-6 be AMENDED:

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:

Section 7. That § 10-45A-5 be AMENDED:

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

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

(2) If the claimant's income is six thousand six hundred thirty-one dollarsseven thousand twenty-nine and not more than twelve thousand eight hundred eightythirteen thousand six hundred fifty-three dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between twelve thousand eight hundred eightythirteen thousand six hundred fifty-three dollars and the income of the claimant; and

(3) If the claimant's income is more than twelve thousand eight hundred eightythirteen thousand six hundred fifty-three dollars, no refund.

Section 8. That § 10-45A-6 be AMENDED:

10-45A-6. The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one person shall be determined as follows:

(1) If household income is ten thousand nine hundred twentyeleven thousand five hundred seventy-five dollars or less, the sum of five hundred eighty-one dollars;

(2) If household income is ten thousand nine hundred twenty-oneeleven thousand five hundred seventy-six dollars and not more than seventeen thousand four hundred twentyeighteen thousand four hundred sixty-five dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between seventeen thousand four hundred twentyeighteen thousand four hundred sixty-five dollars and total household income; and

(3) If household income is more than seventeen thousand four hundred twentyeighteen thousand four hundred sixty-five dollars, no refund.

Section 9. 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.