---
type: "Bill"
title: "modify tax refunds for elderly persons and persons with a disability, to make an appropriation therefor, and to declare an emergency."
description: "modify tax refunds for elderly persons and persons with a disability, to make an appropriation therefor, and to declare an emergency."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2024"
identifier: "SB 28"
citation: "South Dakota SB 28 (2024)"
classification: ["bill"]
subjects: ["Appropriation", "Developmentally Disabled Persons", "Emergency Clause", "Executive/Judiciary Request", "Property Tax", "Retail Sales and Service Tax", "Tax Exemptions and Refunds", "Taxation"]
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 12
vote_count: 3
first_action: "2024-01-09"
last_action: "2024-02-28"
source: "openstates"
source_identifier: "ocd-bill/38b79a01-6617-4e71-ac6d-3861f447fd9c"
source_url: "https://sdlegislature.gov/Session/Bill/24924"
source_hash: "0833f2620887a460a965f8a08a676949364d07dfb9a69585ccd8d31ad5938919"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sd"]
---

# South Dakota SB 28 (2024) — modify tax refunds for elderly persons and persons with a disability, to make an appropriation therefor, and to declare an emergency.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://sdlegislature.gov/Session/Bill/24924/257769)
2. **28B** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/263269.pdf)
3. **Joint Appropriations Engrossed** (committee substitute) — [source](https://sdlegislature.gov/Session/Bill/24924/263663)
4. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/24924/264864)

## Votes

- Do Pass Amended — **31–0** (pass) · upper
- Do Pass Amended — **67–0** (pass) · lower
- Do Pass Amended — **16–0** (pass) · legislature

## Sponsors

- Senate Committee on Appropriations — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-01-09** First read in Senate and referred to S.J. 18 `introduction, reading-1, referral-committee`
- **2024-01-16** Referred to , Passed, S.J. 84 `referral-committee`
- **2024-01-30** Scheduled for hearing J.J. 1
- **2024-01-30** Committee on Appropriations Motion to amend , Passed, J.J. 7 Amendment 28B `amendment-introduction, amendment-passage`
- **2024-01-30** Committee on Appropriations Do Pass Amended , Passed, YEAS 16, NAYS 0 J.J. 7
- **2024-02-02** Senate Do Pass Amended , Passed, YEAS 31, NAYS 0 S.J. 250
- **2024-02-05** First read in House and referral to committee waived pursuant to JR 6D-1 H.J. 248 `introduction, reading-1`
- **2024-02-06** House of Representatives Do Pass Amended , Passed, YEAS 67, NAYS 0 H.J. 273
- **2024-02-07** Signed by the President S.J. 281 `passage`
- **2024-02-08** Signed by the Speaker H.J. 300 `passage`
- **2024-02-12** Delivered to the Governor on 2024-02-12 S.J. 292 `executive-receipt`
- **2024-02-28** Signed by the Governor on 2024-02-28 S.J. 438 `executive-signature, executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/38b79a01-6617-4e71-ac6d-3861f447fd9c`. Confidence: reported (aggregated from official South Dakota legislature records).