South DakotaSouth Dakota entities file annual reports on chosen schedules
Starting January 1, 2027, covered South Dakota entities choose when to file annual reports: in their formation anniversary month or by January 31.
What it does
Covered entities file annual reports in their formation anniversary month each year or by January 31 each year, starting the calendar year after formation. They choose a schedule when they form.
Argument forHaving a choice between an anniversary-month deadline and a January deadline may make annual report filing easier for some entities to plan.
Argument againstKeeping track of a chosen deadline and filing a form to switch schedules could add administrative work for entities that change dates.
More detail
The law provides two schedules for covered entities to file annual reports. The schedules apply to entities required by law to file annual reports, except the listed banks and limited partnerships. Banks organized under § 51A-3-1.1 and limited partnerships organized under chapter 48-7 are excluded. At formation, an entity selects its schedule on its formation document. An entity in good standing that has met its current schedule may switch by filing a change-of-filing-date form with the secretary of state. The law takes effect January 1, 2027. The January 31 schedule starts in the calendar year after formation; the anniversary-month schedule starts in the month of the first formation anniversary.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 12Signed by the Governor Larry Rhoden on 2026-03-12 H.J. 571Became Law
- Mar 10Delivered to the Governor on 2026-03-10 H.J. 546To Governor
- Mar 9Signed by the President S.J. 506Passed Senate
- Mar 5Signed by the Speaker H.J. 529Passed House
- Mar 4House of Representatives Concurred in amendments , Passed, YEAS 67, NAYS 0 H.J. 507
- Vote recorded Concurred in amendments. Result: pass.Lower
- Mar 2Senate Do Pass Amended , Passed, YEAS 33, NAYS 0 S.J. 426
- Feb 25Certified uncontested, placed on consent , Passed, S.J. 36
- Vote recorded Do Pass Amended. Result: pass.Upper
- Feb 25State Affairs Do Pass Amended , Passed, YEAS 8, NAYS 0 S.J. 36
- Feb 25State Affairs Motion to amend , Passed, S.J. 35 Amendment 1102IMajor
- Feb 25Scheduled for hearing
- Jan 28First read in Senate and referred to Senate State Affairs S.J. 131Minor
- Jan 27House of Representatives Do Pass Amended , Passed, YEAS 62, NAYS 5 H.J. 153
- Vote recorded Do Pass Amended. Result: pass.Lower
- Jan 27House of Representatives Motion to amend , Passed, H.J. 152 Amendment 1102CMajor
- Jan 23State Affairs Do Pass Amended , Passed, YEAS 13, NAYS 0 H.J. 1
- Vote recorded Do Pass Amended. Result: pass.Lower
- Jan 23State Affairs Motion to amend , Passed, H.J. 1 Amendment 1102AMajor
- Jan 23Scheduled for hearing
- Jan 21First read in House and referred to House State Affairs H.J. 104Introduced
Government & Ethics