South Dakota 2026 Regular Session

South Dakota House Bill HCR6009

Introduced
1/29/26  

Caption

Urging Congress to repeal the estate tax.

Summary

HCR6009 is a concurrent resolution urging Congress to repeal the federal estate tax. The resolution argues that estate taxes can be burdensome because assets passed at death have often already been taxed, and that the tax can be especially difficult for farm and ranch families and other family-owned businesses whose wealth is tied up in land, equipment, or other non-cash assets. It also states that eliminating the estate tax could support economic growth and job creation. The measure does not change South Dakota law directly. Instead, it expresses the Legislature’s position and asks Congress to act, aligning the state with federal tax policy debate. The resolution also references Senator John Thune’s federal legislation to eliminate the estate tax, indicating that it is intended as a statement of support for that broader effort.

Impact

If adopted, HCR6009 would have no direct effect on state statutes, tax administration, or South Dakota residents’ legal obligations. Its practical impact would be political: it would place the Legislature on record opposing the federal estate tax and supporting repeal, particularly on behalf of agricultural families and closely held businesses that may face liquidity problems when transferring assets at death.

Sentiment

The available record suggests generally favorable sentiment toward the resolution among those considering it, but with limited evidence of broader debate because no committee transcript is available. The vote history shows the measure was tabled on a 13-0 vote, which indicates unanimous agreement to set it aside at that stage rather than advance it immediately. That action suggests procedural caution or a decision to delay consideration, not necessarily opposition to the underlying policy.

Contention

The main policy contention reflected in the text is between supporters of estate tax repeal, who emphasize fairness, family farm continuity, and economic growth, and critics who may view the estate tax as an important federal revenue source or a tax affecting only larger estates. The resolution itself highlights the burden on farm and ranch families and generational businesses, suggesting those groups are the primary advocates. Because there are no transcripts, no specific counterarguments from legislators are recorded in the available materials.

Companion Bills

No companion bills found.

Previously Filed As

SD HCR6002

Urging the United States Congress and the President of the United States to remove the requirement of a project labor agreement for federal construction projects.

SD HJR5002

Applying to the United States Congress under Article V of the United States Constitution to call for a convention for proposing an amendment to the constitution establishing congressional term limits.

SD HCR6012

Urging the Supreme Court of the United States to establish marriage as between a man and a woman.

SD HCR6006

Urging the State Investment Council to invest in Bitcoin.

SD HCR6011

Urging the Trump-Vance administration and Office of Management and Budget to uphold the Reagan administration policy of government-to-government relations with tribal nations.

SD SJR502

Applying to the United States Congress for a convention of the states to propose amendments to the United States Constitution regarding the imposition of fiscal restraints on the federal government, further limiting the power and jurisdiction of the federal government, and limiting the terms of office for members of Congress and other federal officials.

SD HCR6004

Affirming the state's rejection of carbon dioxide pipelines and urging President Donald Trump to avoid interfering with the Summit Carbon Solutions carbon dioxide pipeline through exercise of federal eminent domain powers.

SD SCR606

Expressing the Legislature's concern about the potential for a carbon oxide pipeline to become a weapon of mass destruction to be used by terrorists or unfriendly governments and urging the Public Utilities Commission to conduct risk assessments and establish stronger regulatory and security measures for carbon oxide pipelines to ensure adequate state, county, business, and family emergency response planning.

SD SB82

Require an official declaration of war or other Congressional action before the South Dakota National Guard may be deployed by the federal government.

SD SB82

Require an official declaration of war or other Congressional action before the South Dakota National Guard may be deployed by the federal government.

Similar Bills

No similar bills found.