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create the road improvement priority fund, provide for the distribution of the fund, make an appropriation, and to declare an emergency.

Students who fail a course or withdraw after the deadline in South Dakota's subsidized dual credit program will no longer be allowed to continue participating in the program. The bill also clarifies the tuition-sharing arrangement, where students pay about one-third of the reduced tuition rate, school districts can cover some student costs, and the state covers the remaining two-thirds.

authorize counties to impose a temporary voter-approved half-cent sales and use tax and to issue revenue bonds to fund certain county infrastructure construction.

HB 1099 allows South Dakota counties to impose a temporary half-cent sales tax on purchases if voters approve it, and to issue bonds backed by that tax revenue to pay for county infrastructure projects like roads or buildings. The bill repeals two existing sections of law (§2-5-2 and §2-5-3) that previously governed county sales taxes, replacing them with these new voter-approved temporary tax rules.

create a road improvement priority fund and to provide for the distribution of the fund.

South Dakota creates a new Road Improvement Priority Fund to distribute state money for county road repairs based on a formula that considers county population size, road mileage by surface type (gravel, asphalt, concrete, etc.), and bridge conditions. The funding formula adjusts allocations for smaller counties to ensure they receive proportionally more support relative to their population. This new fund provides a structured way to prioritize which county roads get state improvement funding.

revise the distribution of motor fuel tax revenue, create a small structure and large culvert fund, provide for the use and administration of the fund, and to make an appropriation thereof.

SB 90 changes how South Dakota distributes the money collected from motor fuel taxes by creating a new fund specifically for building and maintaining small structures and large culverts. The bill redirects a portion of fuel tax revenue to this new fund and provides rules for how the money will be managed and spent on these infrastructure projects.

increase the annual assessment limits for certain road maintenance and repairs.

This bill doubles the maximum annual assessment that townships and counties can charge property owners for road maintenance and repairs on asphalt roads, from $2 per front foot to $4 per front foot. The assessment limit for non-asphalt roads remains unchanged at $2 per front foot, and property owners within 300 feet of these roads continue to bear the costs based on their property's frontage.

revise provisions for repair, replacement, and construction of sidewalks within a municipality.

This bill clarifies and expands municipal authority over sidewalk management by changing the requirement that cities "shall" prescribe sidewalk specifications to saying they "may" do so, giving them more flexibility. It also allows municipalities to use resolutions (rather than just ordinances) to require property owners to construct sidewalks in locations the city designates near public roads or property.

increase funding for counties and townships by increasing the excise tax rate on motor fuel.

SB 178 increases the state excise tax on motor fuel to generate more money for counties and townships. The higher fuel tax rate will be collected at the pump and distributed to local governments to support their operations and services.

establish the minimum value of the benefit of a street improvement.

This bill sets a minimum floor for how much benefit a property owner receives from a street improvement project—at least the full contract price plus all related costs like engineering and legal fees. Previously, the law didn't specify a minimum benefit value, which could have allowed assessments based on lower benefit amounts. The change ensures that when cities assess property owners for street improvements, the calculated benefit cannot be valued below the actual total cost of the project.

authorize temporary variable speed limits on state highways under certain circumstances.

SB21 allows the state to temporarily adjust speed limits on state highways in response to specific conditions, such as weather or traffic incidents, rather than keeping them fixed year-round. This gives transportation officials more flexibility to increase or decrease speed limits when road conditions warrant changes to improve safety or traffic flow. The bill authorizes these temporary variable speed limits under circumstances determined by the Department of Transportation.