This bill amends Minnesota Statutes 2024, section 41A.30, subdivision 1, to establish a sustainable aviation fuel credit while excluding certain taxpayers from qualifying for this credit. The bill defines "sustainable aviation fuel" and outlines the criteria for its production, emphasizing that it must achieve at least a 50 percent reduction in life cycle greenhouse gas emissions compared to traditional petroleum-based fuels. Additionally, the bill specifies that a qualifying taxpayer does not include those who provide air transportation services for federal immigration enforcement or sell sustainable aviation fuel to such businesses.

The new legal language includes provisions that clarify the definition of qualifying taxpayers and the conditions under which they are excluded from the credit. Specifically, it inserts language that states taxpayers engaged in providing air transportation services for federal immigration enforcement or selling sustainable aviation fuel to these entities are ineligible for the credit. The effective date for these changes is set for taxable years beginning after December 31, 2025.

Statutes affected:
Introduction: 41A.30