S.D. Codified Laws § 9-14-35.1 (2026)
Any health insurance plan or policy provided pursuant to §§ 9-14-30 and 9-14-35 may include the use of flexible spending accounts that may be paid or reimbursed through the use of debit cards, direct deposit to financial institutions, check, or a combination of these.
Source: SL 2010, ch 43 , § 1; SL 2026, ch 33 , § 25.