SmB$_6$ exhibits a small (15-20 meV) bandgap at low temperatures due to hybridized $d$ and $f$ electrons, a tiny (3 meV) transport activation energy $(E_{A})$ above 4 K, and surface states accessible to transport below 2 K. We study its magnetoresistance in 60-T pulsed fields between 1.5 K and 4 K. The response of the nearly $T$-independent surface states (which show no Shubnikov-de Haas oscillations) is distinct from that of the activated bulk. $E_{A}$ shrinks by 50% under fields up to 60 T. Data up to 93 T suggest that this trend continues beyond 100 T, in contrast with previous explanations. It rules out emerging theories to explain observed exotic magnetic quantum oscillations.
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