It’s hard to believe that 2025 is here. In the hustle and bustle of this time of year, we thought it best to provide a few reminders for this January.
School Board Elections
School board elections are required to “be held between the second Tuesday in April and the third Tuesday in June between the hours of seven a.m. and seven p.m. of the day of the election.” SDCL 13-7-10. The statute goes on to provide that the school board must “select the date of the election by resolution no later than the first regular meeting after January first of each year.”
Make sure at the first regular meeting in January that election date gets established. Additionally, the 2025 School Board Election Calendar is a helpful starting point to begin to think about the election process for this coming year.
Legislative Session
Nothing dampens the holiday spirit quite like thinking about a few hundred non-educators talking about all the problems with education. With a minimal increase in state funding expected as well as new faces in committees, it is likely to be an eventful session (the last thing schools want to hear). Whether it's vouchers, homeschool, cell phones, or libraries, we will be monitoring each and every bill that affects schools and will provide updates as they come.
Tax Forms
While we’re dampening spirits, it is time to talk taxes. Please be aware that employee W-2s have to be delivered to employees by January 31, 2025. Those W-2s must be filed electronically with the IRS. Furthermore,1099s must be delivered to recipients by January 31, 2025. Now is the time to make sure all your government login information works and that you remember your passwords. Nothing is more tragic than spending six hours on hold with the IRS attempting to retrieve your FIRE password.
Districts also have reporting obligations under the Affordable Care Act, and those deadlines are approaching. KSB has a PPACA webinar, focused on 1094-C and 1095-C reporting, to assist school business officials if needed. Please email sara@ksbschoollaw.com for any questions regarding the webinar or those obligations.
We hope this information will help you prepare for January. If you have any questions, please don’t hesitate to reach out to us at ksb@ksbschoollaw.com or (402) 804-8000.