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MN SF4443

MN SF4443
Certain taxpayers exclusion from qualifying for the sustainably aviation credit


summary

Introduced
03/17/2026
In Committee
03/17/2026
Crossed Over
Passed
Dead

Introduced Session

94th Legislature 2025-2026

Bill Summary

A bill for an act relating to taxation; sustainable aviation fuel credit; excluding certain taxpayers from qualifying for the credit; amending Minnesota Statutes 2024, section 41A.30, subdivision 1.

AI Summary

This bill amends Minnesota Statutes to exclude certain taxpayers from qualifying for the sustainable aviation fuel credit, which is a tax incentive for businesses producing or blending sustainable aviation fuel. Specifically, a taxpayer will not be considered a "qualifying taxpayer" if they contract to provide air transportation services for a federal agency involved in immigration enforcement, or if they sell sustainable aviation fuel to such an agency. This exclusion applies to taxable years beginning after December 31, 2025.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Taxes (on 03/17/2026)

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