FOR AN ACT ENTITLED, An Act to make an appropriation to fund tax refunds for elderly persons and persons with a disability, to revise the income eligibility requirements for property and sales tax refunds, and to declare an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. There is hereby appropriated from the general fund the sum of four hundred fifty thousand dollars ($450,000), or so much thereof as may be necessary, to the Department of Revenue to provide refunds for real property tax and sales tax to elderly and disabled persons pursuant to chapters 10-18A and 10-45A. An amount not to exceed twenty thousand dollars may be used for the administrative costs of this Act.
    Section 2. The secretary of the Department of Revenue shall approve vouchers and the state auditor shall draw warrants to pay expenditures authorized by this Act.
    Section 3. Any amounts appropriated in this Act not lawfully expended or obligated by June 30, 2017, shall revert in accordance with the procedures prescribed in chapter 4-8.
    Section 4. That § 10-18A-5 be amended to read:

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    10-18A-5. The amount of refund of real property taxes due or paid for a single-member household made pursuant to this chapter shall be according to the following schedule:

		The refund of real
If household income is		property taxes due
more than:	but less than	or paid shall be
$ 0	$5,420 5,630	35%
5,421 5,631	5,680 5,890	34%
5,681 5,891	5,940 6,150	33%
5,941 6,151	6,200 6,410	32%
6,201 6,411	6,460 6,670	31%
6,461 6,671	6,720 6,930	30%
6,721 6,931	6,980 7,190	29%
6,981 7,191	7,240 7,450	28%
7,241 7,451	7,500 7,710	27%
7,501 7,711	7,760 7,970	26%
7,761 7,971	8,020 8,230	25%
8,021 8,231	8,280 8,490	24%
8,281 8,491	8,540 8,750	23%
8,541 8,751	8,800 9,010	22%
8,801 9,011	9,060 9,270	21%
9,061 9,271	9,320 9,530	20%
9,321 9,531	9,580 9,790	19%
9,581 9,791	9,840 10,050	18%
9,841 10,051	10,100 10,310	17%
10,101 10,311	10,360 10,570	16%
10,361 10,571	10,620 10,830	15%
10,621 10,831	10,880 11,090	14%
10,881 11,091	11,140 11,350	13%
11,141 11,351	11,400 11,610	12%
11,401 11,611	11,670 11,880	11%
over 11,670 11,880		No refund

    Section 5. That § 10-18A-6 be amended to read:
    10-18A-6. The amount of refund of real property taxes due or paid for a multiple-member household made pursuant to this chapter shall be according to the following schedule:

		The refund of real
If household income is		property taxes due
more than:	but not more than	or paid shall be
$ 0	$9,230 9,520	55%
9,231 9,521	9,591 9,881	53%
9,592 9,882	9,952 10,242	51%
9,953 10,243	10,313 10,603	49%
10,314 10,604	10,674 10,964	47%
10,675 10,965	11,035 11,325	45%
11,036 11,326	11,396 11,686	43%
11,397 11,687	11,757 12,047	41%
11,758 12,048	12,118 12,408	39%
12,119 12,409	12,479 12,769	37%
12,480 12,770	12,840 13,130	35%
12,841 13,131	13,201 13,491	33%
13,202 13,492	13,562 13,852	31%
13,563 13,853	13,923 14,213	29%
13,924 14,214	14,284 14,574	27%
14,285 14,575	14,645 14,935	25%
14,646 14,936	15,006 15,296	23%
15,007 15,297	15,367 15,657	21%
15,368 15,658	15,730 16,020	19%
over 15,730 16,020		No refund

    Section 6. That § 10-45A-5 be amended to read:
    10-45A-5. The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person shall be determined as follows:

            (1)    If the claimant's income is five thousand four hundred twenty five thousand six hundred thirty dollars or less, a sum of two hundred fifty-eight dollars;

            (2)    If the claimant's income is five thousand four hundred twenty-one five thousand six hundred thirty dollars and not more than eleven thousand six hundred seventy eleven thousand eight hundred eighty dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between eleven thousand six hundred seventy eleven thousand eight hundred eighty dollars and the income of the claimant; and

            (3)    If the claimant's income is more than eleven thousand six hundred seventy eleven thousand eight hundred eighty dollars, no refund.
    Section 7. That § 10-45A-6 be amended to read:
    10-45A-6. The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one person shall be determined as follows:

            (1)    If household income is nine thousand two hundred thirty nine thousand five hundred twenty dollars or less, the sum of five hundred eighty-one dollars;

            (2)    If household income is nine thousand two hundred thirty-one nine thousand five hundred twenty dollars and not more than fifteen thousand seven hundred thirty sixteen thousand twenty dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between fifteen thousand seven hundred thirty sixteen thousand twenty dollars and total household income; and

            (3)    If household income is more than fifteen thousand seven hundred thirty sixteen thousand twenty dollars, no refund.

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    Section 8. Whereas, this Act is necessary for the support of the state government and its existing public institutions, an emergency is hereby declared to exist, and this Act shall be in full force and effect from and after its passage and approval.