summary
Introduced
05/30/2025
05/30/2025
In Committee
01/29/2026
01/29/2026
Crossed Over
Passed
Dead
Introduced Session
Potential new amendment
2025-2026 Regular Session
Bill Summary
This bill creates an income and franchise tax credit for the production of sustainable aviation. XSustainable aviation fuelY is aviation fuel of which at least 90 percent of the aviation fuel is derived from synthetic, renewable, and nonpetroleum sources. Beginning in tax year 2028, the credit is equal to $1.50 for each gallon of sustainable aviation fuel produced by a claimant in this state during a taxable year. For a sustainable aviation fuel derived from energy crops to be eligible for the credit, the energy crops used to produce the sustainable aviation fuel must be grown within the United States. For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
AI Summary
This bill creates a tax credit to incentivize the production of sustainable aviation fuel (SAF) in Wisconsin, which is defined as aviation fuel derived at least 90% from synthetic, renewable, and non-petroleum sources. Beginning in tax year 2028, eligible claimants can receive a $1.50 tax credit for each gallon of SAF produced within the state. To qualify, SAF derived from energy crops (plants grown to produce biomass for renewable energy) must have those crops grown exclusively within the United States. The bill specifies that while partnerships, limited liability companies, and tax-option corporations cannot directly claim the credit, they can calculate and pass through the credit to their partners, members, or shareholders proportional to their ownership interests. The legislation amends multiple sections of Wisconsin's tax statutes to incorporate this new credit, ensuring it can be claimed against various types of state taxes. By providing this financial incentive, the bill aims to encourage the development and production of more environmentally friendly aviation fuel alternatives within the state.
Committee Categories
Budget and Finance
Sponsors (18)
Brad Pfaff (D)*,
Romaine Quinn (R)*,
Mark Spreitzer (D)*,
Patrick Testin (R)*,
Cory Tomczyk (R)*,
Clint Anderson (D),
David Armstrong (R),
Chanz Green (R),
Brent Jacobson (R),
Alex Joers (D),
Rob Kreibich (R),
Vincent Miresse (D),
Jeff Mursau (R),
Amanda Nedweski (R),
Jerry O'Connor (R),
Ann Roe (D),
David Steffen (R),
Randy Udell (D),
Last Action
Representative Arney added as a cosponsor (on 02/17/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb284 |
| Analysis - LC Amendment Memo | https://docs.legis.wisconsin.gov/document/lcamendmentmemos/2025/REG/SB284.pdf |
| SB284 ROCP for Committee on Agriculture and Revenue On 11/6/2025 | https://docs.legis.wisconsin.gov/2025/related/records/senate/agriculture_and_revenue/1952821.pdf |
| Senate Amendment 1 | https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB284-SA1.pdf |
| Fiscal Note - SB284: Fiscal Estimate From DOR | https://docs.legis.wisconsin.gov/2025/related/fe/sb284/sb284_dor.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB284.pdf |
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