Bill > AB222

This bill creates a tax credit for the production of sustainable aviation fuel (SAF), which is defined as aviation fuel that is at least 90 percent derived from synthetic, renewable, and non-petroleum sources such as energy crops. Beginning in tax year 2028, businesses can claim a credit of $1.50 for each gallon of sustainable aviation fuel produced within the state. To be eligible, any energy crops used in producing the SAF must be grown within the United States. The credit can be claimed against various state taxes, including income and franchise taxes. Importantly, while partnerships, limited liability companies, and tax-option corporations cannot directly claim the credit, they can compute and pass through the credit to their partners, members, or shareholders in proportion to their ownership interests. The bill modifies several sections of Wisconsin's tax statutes to incorporate this new sustainable aviation fuel production credit, ensuring that it can be integrated into existing tax reporting and filing processes. The goal of this legislation appears to be incentivizing the production of more environmentally friendly aviation fuel by providing a financial benefit to producers who meet specific criteria.

Transportation and Infrastructure

https://docs.legis.wisconsin.gov/2025/proposals/reg/asm/bill/ab222