South Dakota legislation · 101st Legislature (2026)
South Dakota SB100: revise provisions related to trusts.
Status: Signed into law, March 10, 2026
What the bill says
An Act ENTITLED An Act to revise provisions related to trusts.
From the enrolled text, March 1, 2026:
An Act ENTITLED An Act to revise provisions related to trusts. Be it enacted by the Legislature of the State of South Dakota: Section 1. That a NEW SECTION be added to chapter 55-1: Unless the terms of the governing instrument expressly provide that a trustor may not be reimbursed by a trust for the trustor's personal income tax liability, if the trustor is treated under 26 U.S.C. §§ 671 to 678, inclusive (January 1, 2026), as the owner of all or part of the trust, the trustee, other than a trustee who is the trustor or a person who is a related or subordinate party with respect to the trustor within the meaning of 26 U.S.C. § 672(c) (January 1, 2026), may, in the trustee's sole discretion, or at the direction or with the consent of a trust advisor or trust protector, who, in either case, is not the trustor or a person who is a related or subordinate party with respect to the trustor, pay directly to any taxing authority, or reimburse the person liable for, any tax imposed by a taxing authority on the person by reason of the person being treated as the owner of all or any portion of the trust property pursuant to 26 U.S.C. §§ 671 to 678, inclusive (January 1, 2026). If …
Sponsors
- Casey Crabtree (R, SD-008) · primary sponsor
- Mike Stevens (R, HD-018) · primary sponsor
- Matt Roby (R, HD-005)
- Kyle Schoenfish (R, SD-019)
Latest actions
- : Signed by the Governor
- : Delivered to the Governor
- : Signed by the Speaker
- : Signed by the President
- : Do Pass
- : Do Pass
- : Scheduled for hearing
- : Referred to Judiciary
- : First Reading House
- : Do Pass
Votes
- Do Pass (February 26, 2026): 64 yea, 2 nay, passed
- Do Pass (February 25, 2026): 11 yea, 1 nay, passed
- Do Pass (February 4, 2026): 34 yea, 0 nay, passed
- Do Pass (February 3, 2026): 8 yea, 0 nay, passed
Subjects: Fiduciaries and Trusts
Common questions
- What is SB100?
- SB100 is a bill in the South Dakota Legislature (101st Legislature (2026)): revise provisions related to trusts.
- What does SB100 do?
- In its own words: An Act ENTITLED An Act to revise provisions related to trusts.
- What is the status of SB100?
- Signed into law as of March 10, 2026. Latest action: Signed by the Governor (March 10, 2026).
- Who sponsored SB100?
- Casey Crabtree (R, SD-008), with 3 co-sponsors.
- Where is the official record for SB100?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/26763
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.