# South Dakota SB 182: address the tax situation in South Dakota.

South Dakota SB 182, address the tax situation in South Dakota., is a 101st South Dakota Legislature (2026) Senate bill sponsored by Larson, Liz (Democratic); status failed, last action 2026-02-17 (Withdrawn at the Request of the Prime Sponsor) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/SD-SB182-2026
- 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 182
- State: South Dakota
- Session: 101st South Dakota Legislature (2026)
- Title: address the tax situation in South Dakota.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-29
- Last action: 2026-02-17, Withdrawn at the Request of the Prime Sponsor
- Sponsor: Larson, Liz (Democratic)
- Cosponsors: 0
- Subjects: Hoghouse-Vehicle Bill, Taxation
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Larson, Liz (Democratic), Senate

## Actions (2)

- 2026-02-17: Withdrawn at the Request of the Prime Sponsor (Senate)
- 2026-01-29: First read in Senate and referred to (Senate)

## Bill text

- Introduced, 2026-01-29: [PDF](https://mylrc.sdlegislature.gov/api/Documents/299373.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 1149: adopt the athletic trainer licensure compact. (signed)
- HB 1148: adopt the respiratory care interstate 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/299373.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 1149: adopt the athletic trainer licensure compact.](https://policyrisk.com/state-bill/SD-HB1149-2026)
- [HB 1148: adopt the respiratory care interstate compact.](https://policyrisk.com/state-bill/SD-HB1148-2026)
- [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-SB182-2026 (as of 2026-10-12).