# South Dakota SB 100: revise provisions related to trusts. South Dakota SB 100, revise provisions related to trusts., is a 101st South Dakota Legislature (2026) Senate bill sponsored by Crabtree, Casey (Republican), Stevens, Mike (Republican); status signed, last action 2026-03-10 (Signed by the Governor); PRIA reads it as touching household money (as of 2026-10-12). - Canonical: https://policyrisk.com/state-bill/SD-SB100-2026 - As of: 2026-10-12 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: South Dakota SB 100 - State: South Dakota - Session: 101st South Dakota Legislature (2026) - Title: revise provisions related to trusts. - Status: signed - Chamber: Senate - Introduced: 2026-01-20 - Last action: 2026-03-10, Signed by the Governor - Sponsors: Crabtree, Casey (Republican), Stevens, Mike (Republican) - Cosponsors: 2 - Subjects: Fiduciaries and Trusts - Touches household money: yes - Roll calls: 4 (117 yes, 3 no in all) - Economic provisions PRIA read: 7 ## Summary No summary available. ## Bill overview: provisions PRIA read - Rule-breaking trustees face removal and penalties: benefit, low. Trustees who violate the trust-law chapter can be removed and denied some or all compensation. A beneficiary, co-trustee, or successor trustee can treat the violation as a breach of trust. Trustees remain entitled to fees and expenses until a court orders compensation to stop. - Community property rules for spousal trusts: benefit, low. Effective January 1, 2026, South Dakota special spousal trusts are treated as community-property trusts for federal inherited-property tax-basis rules. The law defines special spousal property as community property. Property classified as community property elsewhere keeps that status while held in… - Trustees can pay owners’ tax bills: benefit, low. Beginning July 1, 2026, trustees can pay or reimburse income taxes tied to trust property for its federal tax owner. This covers trusts created, or whose main administration moves to South Dakota, on or after that date. The trust document must not expressly forbid reimbursement. The deciding truste… - Trust changes gain flexibility and safeguards: mixed, medium. Trustees can move some or all discretionary trust income or principal into another trust, or change the original to create one. The trust document must not prohibit this, and trustees must consider both trusts’ purposes, terms, and consequences. They must find the move necessary or desirable. The n… - Trust transfers require filings, limit challenges: mixed, medium. People transferring personal property to covered trusts must publicly file the bill of sale or other transfer document. Individual South Dakota residents file in their home county; others file where the trustee has a main residence or business. Creditors with claims arising after a transfer must ch… - Trust lawyers’ duties and privacy clarified: mixed, low. A lawyer representing a trustee or other fiduciary does not owe duties to beneficiaries or other interested people by default. An express written agreement can create those duties. Lawyer-client communications remain privileged unless the fiduciary waives that protection. Paying the lawyer with tru… - Written rules govern later trust shares: mixed, low. Lifetime trust transfers count against a beneficiary’s later share only when the law’s written rules allow it. For revocable trusts, the creator must declare it in writing, the beneficiary must acknowledge it, or another writing must say it counts. For discretionary payments from irrevocable trusts… ## Sponsors and cosponsors - Sponsor: Crabtree, Casey (Republican), Senate - Sponsor: Stevens, Mike (Republican), House - Cosponsor: Roby, Matt (Republican), House - Cosponsor: Schoenfish, Kyle (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-02-26 | House | Do Pass | pass | 64 | 2 | | | 2026-02-25 | House | Do Pass | pass | 11 | 1 | | | 2026-02-04 | Senate | Do Pass | pass | 34 | 0 | | | 2026-02-03 | Senate | Do Pass | pass | 8 | 0 | | ## Actions (14) - 2026-03-10: Signed by the Governor (Senate) - 2026-03-04: Delivered to the Governor (Senate) - 2026-03-03: Signed by the Speaker (House) - 2026-03-02: Signed by the President (Senate) - 2026-02-26: Do Pass (House) - 2026-02-25: Do Pass (House) - 2026-02-25: Scheduled for hearing (House) - 2026-02-09: Referred to (House) - 2026-02-05: First Reading House (House) - 2026-02-04: Do Pass (Senate) - 2026-02-03: Certified uncontested, placed on consent (Senate) - 2026-02-03: Do Pass (Senate) - 2026-02-03: Scheduled for hearing (Senate) - 2026-01-20: First read in Senate and referred to (Senate) ## Bill text - Introduced, 2026-01-19: [PDF](https://mylrc.sdlegislature.gov/api/Documents/305248.pdf) ## Related bills - HB 1245: authorize municipalities to establish a local funding mechanism for capital improvement projects. (signed) - HB 1193: modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs. (signed) - HB 1148: adopt the respiratory care interstate compact. (signed) - HB 1149: adopt the athletic trainer licensure compact. (signed) - HB 1051: revise property tax levies for school districts and to revise the state aid to general and special education formulas. (signed) - HB 1082: establish parameters for the reimbursement of school districts that provide free or reduced-price meals to students. (signed) ## Sources - [Introduced (PDF)](https://mylrc.sdlegislature.gov/api/Documents/305248.pdf) ## Related - [HB 1245: authorize municipalities to establish a local funding mechanism for capital imp…](https://policyrisk.com/state-bill/SD-HB1245-2026) - [HB 1193: modify the provisions for a refund of taxes to disabled veterans and surviving…](https://policyrisk.com/state-bill/SD-HB1193-2026) - [HB 1148: adopt the respiratory care interstate compact.](https://policyrisk.com/state-bill/SD-HB1148-2026) - [HB 1149: adopt the athletic trainer licensure compact.](https://policyrisk.com/state-bill/SD-HB1149-2026) - [HB 1051: revise property tax levies for school districts and to revise the state aid to…](https://policyrisk.com/state-bill/SD-HB1051-2026) - [HB 1082: establish parameters for the reimbursement of school districts that provide fre…](https://policyrisk.com/state-bill/SD-HB1082-2026) - [South Dakota bills](https://policyrisk.com/states/south-dakota/bills) - [South Dakota state hub](https://policyrisk.com/states/south-dakota) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/SD-SB100-2026 (as of 2026-10-12).