South Dakota 2026 Regular Session

South Dakota Senate Bill SB102

Introduced
1/20/26  
Refer
1/20/26  
Refer
1/23/26  
Refer
2/6/26  
Report Pass
2/23/26  
Engrossed
2/24/26  
Refer
2/25/26  
Refer
3/4/26  
Report Pass
3/5/26  
Enrolled
3/9/26  

Caption

Modify the distribution of gaming revenues.

Impact

The legislation modifies existing laws to ensure that a portion of the gaming revenue is allocated directly to support local municipalities, particularly those surrounding gaming activities. For instance, 71% of the net proceeds are set to benefit the historic restoration and preservation fund in Deadwood, while also ensuring that a fraction of the revenue supports school districts that lack state aid. This redistribution is intended to enhance local economies, provide educational support, and promote tourism initiatives, which are integral to the region's economic landscape.

Summary

Senate Bill 102 aims to modify the distribution of gaming revenues in South Dakota. The bill proposes specific allocations for the proceeds collected from gaming taxes, license fees, and other revenue streams associated with gaming operations. Notably, it establishes a framework for distributing these funds to various entities, including a significant share to the state general fund and specific amounts directed toward municipalities in Lawrence County, educational institutions, and historical preservation efforts in the City of Deadwood.

Sentiment

The sentiment surrounding SB102 appears to be predominantly positive within legislative discussions, as many members view the bill as a means to enhance funding for local communities and important services. Proponents argue that this strategic financial distribution will stimulate growth in both tourism and educational sectors, bolstering South Dakota’s revenues. However, there may be underlying concerns regarding the effectiveness of such redistributions and whether the allocations meet the evolving needs of different localities.

Contention

Some points of contention may derive from how the funds will be managed and whether the prescribed allocations effectively address the needs of citizens in Lawrence County and beyond. Specific stipulations on how the funds are divided raise questions about the balance of benefits among different entities involved in gaming versus other community needs. Moreover, as revenue forecasts fluctuate, the sustainability of this funding model may also become a topic for debate, particularly regarding its reliance on gaming revenues.

Companion Bills

No companion bills found.

Previously Filed As

SD HB1159

Revise percentages regarding certain municipal proceeds of gaming revenues.

SD HB1203

Authorize the operation of pari-mutuel historical horse racing machines, and to authorize a new tax.

SD SB54

Revise the distribution of revenue from the cigarette tax.

SD HB1109

Prohibit the manufacture, sale, or distribution of cell-cultured meat in this state, and to provide a penalty therefor.

SD SB95

Make an appropriation to the Department of Revenue for distribution to county rural access infrastructure funds and to declare an emergency.

SD HB1230

Revise a provision related to unauthorized distribution of fentanyl and provide a penalty therefor.

SD HB1081

Revise the disposition of revenues from the precious metals severance tax.

SD SB207

Freeze property tax revenues and assessments for two years.

SD HB1088

Enhance the penalty for causing death by distributing a Schedule I or II substance.

SD HB1183

Amend the other revenue base amount available to certain school districts.

Similar Bills

No similar bills found.