Is a level shifter required for SD power (3.3V) in G27M i.MX8QM SMARC SoM?

3.3V power connected to the SD power does not affect the IO level of the SD signals. The IO level of the SD signals is controlled by the voltage switching IC present in the SOM. By default, SD signals operate at 1.8V IO level.

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i.MX 8QuadMax/QuadPlus SMARC System on Module