Minnesota HF4073 modifies the sustainable aviation fuel credit to exclude certain taxpayers.

Minnesota HF4073 amends the sustainable aviation fuel credit to exclude taxpayers involved in immigration enforcement from qualifying. The credit applies to those producing or blending sustainable aviation fuel, defined as liquid fuel derived from biomass achieving at least a 50 percent reduction in life cycle greenhouse gas emissions compared to petroleum-based fuels. Effective for taxable years beginning after December 31, 2025.

Minnesota HF4073 modifies the sustainable aviation fuel credit to exclude certain taxpayers.

Minnesota HF4073 amends the sustainable aviation fuel credit to exclude taxpayers involved in immigration enforcement from qualifying. The credit applies to those producing or blending sustainable aviation fuel, defined as liquid fuel derived from biomass achieving at least a 50 percent reduction in life cycle greenhouse gas emissions compared to petroleum-based fuels. Effective for taxable years beginning after December 31, 2025.