---
type: "Bill"
title: "increase the annual limit of tax credits that an insurance company may claim through the partners in education tax credit program."
description: "increase the annual limit of tax credits that an insurance company may claim through the partners in education tax credit program."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2024"
identifier: "SB 72"
citation: "South Dakota SB 72 (2024)"
classification: ["bill"]
subjects: ["Education", "Insurance", "Taxation"]
status: "enacted"
primary_sponsors: ["Aylward", "Beal", "Crabtree", "Deutsch", "Duhamel", "Frye-Mueller", "Gross", "Hansen", "Hoffman", "Jensen (Phil)", "May", "Mills", "Novstrup", "Odenbach", "Otten (Ernie)", "Overweg", "Perry", "Peterson (Sue)", "Pischke", "Reimer", "Rohl", "Schoenbeck", "Shorma", "Sjaarda", "Soye", "Stalzer", "Tordsen", "Venhuizen", "Wiik", "Zikmund"]
version_count: 2
action_count: 15
vote_count: 5
first_action: "2024-01-10"
last_action: "2024-03-26"
source: "openstates"
source_identifier: "ocd-bill/b3524cd9-e621-4ce7-a1f1-fafd6d40e44a"
source_url: "https://sdlegislature.gov/Session/Bill/24899"
source_hash: "6b8ff228cc0ed5215a7e91ef6f5532d42c7757be343faf8509485379be2e5dd3"
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 72 (2024) — increase the annual limit of tax credits that an insurance company may claim through the partners in education tax credit program.

## 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/24899/258762)
2. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/24899/266932)

## Votes

- Do Pass — **7–2** (pass) · lower
- Do Pass — **25–7** (pass) · upper
- Do Pass — **56–13** (pass) · lower
- Do Pass — **6–1** (pass) · upper
- Do Pass — **10–5** (pass) · lower

## Sponsors

- Aylward — primary (person)
- Beal — primary (person)
- Crabtree — primary (person)
- Deutsch — primary (person)
- Duhamel — primary (person)
- Frye-Mueller — primary (person)
- Gross — primary (person)
- Hansen — primary (person)
- Hoffman — primary (person)
- Jensen (Phil) — primary (person)
- May — primary (person)
- Mills — primary (person)
- Novstrup — primary (person)
- Odenbach — primary (person)
- Otten (Ernie) — primary (person)
- Overweg — primary (person)
- Perry — primary (person)
- Peterson (Sue) — primary (person)
- Pischke — primary (person)
- Reimer — primary (person)
- Rohl — primary (person)
- Schoenbeck — primary (person)
- Shorma — primary (person)
- Sjaarda — primary (person)
- Soye — primary (person)
- Stalzer — primary (person)
- Tordsen — primary (person)
- Venhuizen — primary (person)
- Wiik — primary (person)
- Zikmund — primary (person)

## Timeline

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

- **2024-01-10** First read in Senate and referred to S.J. 35 `introduction, reading-1, referral-committee`
- **2024-01-12** Scheduled for hearing S.J. 1
- **2024-01-12** Taxation Do Pass , Passed, YEAS 6, NAYS 1 S.J. 2 `committee-passage`
- **2024-01-16** Senate Do Pass , Passed, YEAS 25, NAYS 7 S.J. 88 `passage`
- **2024-01-17** First read in House and referred to H.J. 74 `introduction, reading-1, referral-committee`
- **2024-01-24** Scheduled for hearing
- **2024-01-24** Education Do Pass , Passed, YEAS 10, NAYS 5 `committee-passage`
- **2024-01-24** Referred to , Passed, H.J. 163 `referral-committee`
- **2024-02-27** Scheduled for hearing
- **2024-02-27** Committee on Appropriations Do Pass , Passed, YEAS 7, NAYS 2 `committee-passage`
- **2024-02-28** House of Representatives Do Pass , Passed, YEAS 56, NAYS 13 H.J. 429 `passage`
- **2024-02-29** Signed by the President S.J. 461 `passage`
- **2024-03-04** Signed by the Speaker H.J. 468 `passage`
- **2024-03-05** Delivered to the Governor on 2024-03-05 S.J. 480 `executive-receipt`
- **2024-03-26** Signed by the Governor on 2024-03-26 S.J. 528 `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/b3524cd9-e621-4ce7-a1f1-fafd6d40e44a`. Confidence: reported (aggregated from official South Dakota legislature records).