Notwithstanding the provisions of § 13-65-2 , the total amount of tax credits claimed on annual premium tax returns pursuant to this chapter may not exceed five million dollars in fiscal year 2025 and each year thereafter. Source: SL 2016, ch 102 , § 3; SL 2022, ch 50 , § 2; SL 2024, ch 67 , § 1.
Limit on tax credits
SDCL § 13-65-3 — under PARTNERS IN EDUCATION TAX CREDIT PROGRAM.
SDCL § 13-65-3