{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-sd-hb1005-deferred-20261025","kind":"incentive_program","state_codes":["sd"],"subject":"South Dakota HB1005 proposed exemption and recorded deferral","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed.","fields":{"sd_hb1005_proposal_basis":{"value":"Introduced2026HB1005proposal and recorded committee deferral, not an enacted exemption or individual award.","source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"status":{"value":"proposed","source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"recorded_disposition":{"value":"Official index records January13,2026first read and referral; February4HouseStateAffairs deferred to41stlegislative day, motion passed9to3. Passed refers to deferral motion, not enactment. No later action shown in this bill history block.","source_ids":["sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"proposed_term":{"value":"Introduced sections2and4would exempt specified enterprise IT equipment and software for50years after qualifying date. Proposed term is not an approved tax benefit.","source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"proposed_date_gate":{"value":"Introduced definition uses initial construction building permit date between July1,2026andJune30,2036as qualifying date. A building permit is not proof of operating data center or tax certification.","source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"proposed_conditions":{"value":"Introduced section3would require Department of Revenue eligibility review, electric agreement or rate schedule avoiding cost shifting, local water provider notice and annual affidavit beforeJune1. These proposal conditions do not establish current duties.","source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"scope_boundary":{"value":"No inference that all South Dakota incentives are unavailable or that this proposal passed. No individual eligibility, exemption certificate, tax savings or facility operation reviewed.","source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"actual_tax_benefits":{"value":null,"source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed.","unknown_reason":"Proposal and procedural record do not establish individual realized benefit."}}}],"sources":{"sd-hb1005-introduced-20261025":{"url":"https://mylrc.sdlegislature.gov/api/Documents/291571.pdf","title":"South Dakota2026HB1005introduced","publisher":"South Dakota Legislature","published_on":null,"date_note":"January13andFebruary4actions are exact event dates; original file publication date unverified.","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed.","checked_at":"2026-10-25T09:34:07.932139+00:00","sha256":"82dde8c05d160f5466999642ab2f05db003a7c1486afbfbc60e5ff9689b3f445","tier":"A","establishes_status":["proposed"]},"sd-hb1005-index-20261025":{"url":"https://mylrc.sdlegislature.gov/api/Documents/LegislativeIndex/286219.pdf?Year=2026","title":"South Dakota2026index HB1005history","publisher":"South Dakota Legislature","published_on":null,"date_note":"January13andFebruary4actions are exact event dates; original file publication date unverified.","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed.","checked_at":"2026-10-25T09:29:18.185726+00:00","sha256":"2f90cd15729d82b681967a62af2b9408e3001761c54c4be41b51b2fa38c302df","tier":"A","establishes_status":["proposed"]}},"details":[{"id":"incentive-sd-hb1005-deferred-20261025","html":"<article><h3>South Dakota HB1005 proposed exemption and recorded deferral</h3><p class=\"layer-scope\">Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed.</p><dl class=\"layer-fields\"><dt>Sd hb1005 proposal basis</dt><dd>Introduced2026HB1005proposal and recorded committee deferral, not an enacted exemption or individual award.<span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/291571.pdf\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/LegislativeIndex/286219.pdf?Year=2026\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed. Locator: Introduced billpages1to3; indexPDFpage93 printed88 HB1005block.</p></dd><dt>Status</dt><dd>proposed<span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/291571.pdf\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/LegislativeIndex/286219.pdf?Year=2026\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed. Locator: Introduced billpages1to3; indexPDFpage93 printed88 HB1005block.</p></dd><dt>Recorded disposition</dt><dd>Official index records January13,2026first read and referral; February4HouseStateAffairs deferred to41stlegislative day, motion passed9to3. Passed refers to deferral motion, not enactment. No later action shown in this bill history block.<span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/LegislativeIndex/286219.pdf?Year=2026\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed. Locator: Introduced billpages1to3; indexPDFpage93 printed88 HB1005block.</p></dd><dt>Proposed term</dt><dd>Introduced sections2and4would exempt specified enterprise IT equipment and software for50years after qualifying date. Proposed term is not an approved tax benefit.<span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/291571.pdf\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/LegislativeIndex/286219.pdf?Year=2026\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed. Locator: Introduced billpages1to3; indexPDFpage93 printed88 HB1005block.</p></dd><dt>Proposed date gate</dt><dd>Introduced definition uses initial construction building permit date between July1,2026andJune30,2036as qualifying date. A building permit is not proof of operating data center or tax certification.<span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/291571.pdf\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/LegislativeIndex/286219.pdf?Year=2026\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed. Locator: Introduced billpages1to3; indexPDFpage93 printed88 HB1005block.</p></dd><dt>Proposed conditions</dt><dd>Introduced section3would require Department of Revenue eligibility review, electric agreement or rate schedule avoiding cost shifting, local water provider notice and annual affidavit beforeJune1. These proposal conditions do not establish current duties.<span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/291571.pdf\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/LegislativeIndex/286219.pdf?Year=2026\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed. Locator: Introduced billpages1to3; indexPDFpage93 printed88 HB1005block.</p></dd><dt>Scope boundary</dt><dd>No inference that all South Dakota incentives are unavailable or that this proposal passed. No individual eligibility, exemption certificate, tax savings or facility operation reviewed.<span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/291571.pdf\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/LegislativeIndex/286219.pdf?Year=2026\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed. Locator: Introduced billpages1to3; indexPDFpage93 printed88 HB1005block.</p></dd><dt>Actual tax benefits</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/291571.pdf\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://mylrc.sdlegislature.gov/api/Documents/LegislativeIndex/286219.pdf?Year=2026\">South Dakota Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed. Locator: Introduced billpages1to3; indexPDFpage93 printed88 HB1005block.</p></dd></dl></article>"}]}
