---
type: "Bill"
title: "provide for an E15 fuel tax refund."
description: "provide for an E15 fuel tax refund."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2024"
identifier: "SB 78"
citation: "South Dakota SB 78 (2024)"
classification: ["bill"]
subjects: ["Fund", "Motor Fuel", "Promulgation of Rules", "Tax Exemptions and Refunds", "Taxation"]
status: "enacted"
primary_sponsors: ["Bahmuller", "Chase", "Crabtree", "Davis", "DeGroot", "Hunhoff", "Kolbeck (Steve)", "Koth", "Mehlhaff", "Otten (Herman)", "Peterson (Drew)", "Reed", "Reisch", "Rohl", "Sauder", "Schoenbeck", "Sjaarda", "Stevens", "Teunissen", "Venhuizen", "Wangsness", "Weisgram", "Wheeler", "Wiik"]
version_count: 6
action_count: 19
vote_count: 5
first_action: "2024-01-11"
last_action: "2024-02-20"
source: "openstates"
source_identifier: "ocd-bill/4005cde4-a02a-439d-9d4b-bf6159c17aa6"
source_url: "https://sdlegislature.gov/Session/Bill/24960"
source_hash: "cd39cf3b288d6b9de1b61b2f896cd6daa5d674195e984c4bac6fdbaf879ff3dd"
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 78 (2024) — provide for an E15 fuel tax refund.

## 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/24960/259028)
2. **78B** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/259801.pdf)
3. **78D** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/260206.pdf)
4. **House Agriculture and Natural Resources Engrossed** (committee substitute) — [source](https://sdlegislature.gov/Session/Bill/24960/264255)
5. **Senate Commerce and Energy Engrossed** (committee substitute) — [source](https://sdlegislature.gov/Session/Bill/24960/259918)
6. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/24960/265035)

## Votes

- Do Pass Amended — **13–0** (pass) · lower
- Do Pass Amended — **64–1** (pass) · lower
- Concurred in amendments — **33–0** (pass) · upper
- Do Pass Amended — **33–0** (pass) · upper
- Do Pass Amended — **9–0** (pass) · upper

## Sponsors

- Bahmuller — primary (person)
- Chase — primary (person)
- Crabtree — primary (person)
- Davis — primary (person)
- DeGroot — primary (person)
- Hunhoff — primary (person)
- Kolbeck (Steve) — primary (person)
- Koth — primary (person)
- Mehlhaff — primary (person)
- Otten (Herman) — primary (person)
- Peterson (Drew) — primary (person)
- Reed — primary (person)
- Reisch — primary (person)
- Rohl — primary (person)
- Sauder — primary (person)
- Schoenbeck — primary (person)
- Sjaarda — primary (person)
- Stevens — primary (person)
- Teunissen — primary (person)
- Venhuizen — primary (person)
- Wangsness — primary (person)
- Weisgram — primary (person)
- Wheeler — primary (person)
- Wiik — primary (person)

## Timeline

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

- **2024-01-11** First read in Senate and referred to S.J. 58 `introduction, reading-1, referral-committee`
- **2024-01-12** Referred to , Passed, S.J. 76 `referral-committee`
- **2024-01-16** Scheduled for hearing S.J. 1
- **2024-01-16** Commerce and Energy Motion to amend , Passed, S.J. 1 Amendment 78B `amendment-introduction, amendment-passage`
- **2024-01-16** Commerce and Energy Do Pass Amended , Passed, YEAS 9, NAYS 0 S.J. 2
- **2024-01-18** Senate Deferred to another day , Passed, S.J. 109
- **2024-01-19** Senate Deferred to another day , Passed, S.J. 123
- **2024-01-22** Senate Do Pass Amended , Passed, YEAS 33, NAYS 0 S.J. 132
- **2024-01-23** First read in House and referred to H.J. 155 `introduction, reading-1, referral-committee`
- **2024-01-24** Referred to , Passed, H.J. 163 `referral-committee`
- **2024-02-01** Scheduled for hearing
- **2024-02-01** Agriculture and Natural Resources Motion to amend , Passed, Amendment 78D `amendment-introduction, amendment-passage`
- **2024-02-01** Agriculture and Natural Resources Do Pass Amended , Passed, YEAS 13, NAYS 0
- **2024-02-05** House of Representatives Do Pass Amended , Passed, YEAS 64, NAYS 1 H.J. 253
- **2024-02-07** Senate Concurred in amendments , Passed, YEAS 33, NAYS 0 S.J. 277
- **2024-02-08** Signed by the President S.J. 289 `passage`
- **2024-02-12** Signed by the Speaker H.J. 312 `passage`
- **2024-02-13** Delivered to the Governor on 2024-02-13 S.J. 309 `executive-receipt`
- **2024-02-20** Signed by the Governor on 2024-02-20 S.J. 350 `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/4005cde4-a02a-439d-9d4b-bf6159c17aa6`. Confidence: reported (aggregated from official South Dakota legislature records).