S.D. Codified Laws § 13-65-4.1
Current through the 2024 Legislative Session
A qualifying school electing to accept scholarships from a scholarship granting organization may only enter into a participation agreement with one scholarship granting organization each school year. A participation agreement for the next school year must be completed each year by November fifteenth.
To be eligible for a premium tax credit for contributions to a scholarship granting program pursuant to this chapter, the scholarship granting organization must have entered into a participation agreement with at least twenty percent of the qualifying schools in the state.
SDCL 13-65-4.1