No direct state program is retained for South Dakota; federal credits available to businesses in South Dakota are shown below.
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Per-metric-ton credit; amount varies by source, capture method, use/storage and...
Per-metric-ton credit; amount varies by source, capture method, use/storage and wage/apprenticeship compliance.
Generally 6% base investment credit and up to 30% with prevailing-wage/apprenticeship...
Generally 6% base investment credit and up to 30% with prevailing-wage/apprenticeship compliance, plus possible statutory bonuses.
Production-based credit beginning at 0.3¢/kWh, with higher rates and bonuses when statutory...
Production-based credit beginning at 0.3¢/kWh, with higher rates and bonuses when statutory conditions are satisfied.
Per-gallon or gallon-equivalent credit based on the applicable amount and lifecycle emissions...
Per-gallon or gallon-equivalent credit based on the applicable amount and lifecycle emissions factor; qualifying fuel must be sold by December 31, 2029.
Regular research-credit method or the alternative simplified method. The latter generally...
Regular research-credit method or the alternative simplified method.
For 2026+: 40% of qualified child-care expenditures (50% for eligible small businesses) plus...
For 2026+: 40% of qualified child-care expenditures (50% for eligible small businesses) plus 10% of referral expenditures; cap generally $500,000 or $600,000 for eligible small...
Generally 20% of qualified rehabilitation expenditures for a certified historic structure...
Generally 20% of qualified rehabilitation expenditures for a certified historic structure, claimed as provided by federal law.