Bill > HF4073

This bill amends Minnesota Statutes to modify the definition of a "qualifying taxpayer" eligible for a sustainable aviation fuel credit. Previously, a qualifying taxpayer was generally defined as a business that produced or blended sustainable aviation fuel, which is a liquid fuel derived from biomass that significantly reduces greenhouse gas emissions compared to traditional jet fuel, as measured by specific scientific models like Argonne National Laboratory's GREET model. However, this bill adds a new exclusion, meaning a taxpayer will *not* qualify for this credit if they have a contract to provide air transportation services for a federal agency involved in immigration enforcement at any point during the tax year, or if they sell sustainable aviation fuel to such a business. This change is effective for tax years beginning after December 31, 2025.

Budget and Finance

https://www.revisor.mn.gov/bills/94/2026/0/HF/4073/