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. The amendment introduces a new provision that specifies qualifying taxpayers do not include those who provide air transportation services for federal immigration enforcement or sell sustainable aviation fuel to such businesses.

Additionally, the bill includes a new effective date, stating that the changes will apply to taxable years beginning after December 31, 2025. This legislative change aims to promote the use of sustainable aviation fuel while ensuring that specific entities involved in immigration enforcement activities are excluded from benefiting from the tax credit.

Statutes affected:
Introduction: 41A.30