<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s14ed9f6a-51af-4e02-bf83-8680cb95cb51P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: Times; font-size: 12pt; line-height: 108%; } span.s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0 { color: black; background: white; font-family: Times; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0-000000 { color: #0000FF; background: white; font-family: Times; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0-000001 { color: black; background: white; font-family: Times; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s14ed9f6a-51af-4e02-bf83-8680cb95cb51000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51P0"><span xml:space="preserve" class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:15:05"><span class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0-000000">67:12:15:05</span></a><span class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0-000001">.  Computing disregarded dependent care cost.</span><span xml:space="preserve" class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0"> </span><span class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0">Repealed</span><span class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0">.</span></p><p dir="ltr" class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51P0"><span xml:space="preserve" class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51000002"> </span></p><p dir="ltr" class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51P0"><span xml:space="preserve" class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0">    </span><span class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0-000001">Source:</span><span xml:space="preserve" class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0"> 9 SDR 24, effective September 2, 1982; 9 SDR 46, effective October 1, 1982; 13 SDR 141, effective April 5, 1987; 14 SDR 40, effective September 24, 1987; 15 SDR 67, effective November 6, 1988; 16 SDR 99, effective December 7, 1989; 17 SDR 8, effective July 23, 1990; 19 SDR 68, effective November 9, 1992; 22 SDR 70, effective November 19, 1995</span><span class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0">; 52 SDR 55, effective December 2, 2025</span><span class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51C0">.</span></p><p dir="ltr" class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51P0"><span xml:space="preserve" class="s14ed9f6a-51af-4e02-bf83-8680cb95cb51000002"> </span></p></div></body></html>