MN HF4322

Amends Minnesota Statutes section 41A.30, subdivision 1 to expand the definition of sustainable aviation fuel to include fuel derived from gaseous carbon oxides from biomass or direct air capture, and fuel derived from green electrolytic hydrogen.

Sustainable aviation fuel must not be derived from palm fatty acid distillates.

Qualifying sustainable aviation fuel must achieve at least a 50 percent life cycle greenhouse gas emissions reduction compared to petroleum-based aviation gasoline, aviation turbine fuel, and jet fuel.

Emissions reduction can be verified using either the Argonne National Laboratory's GREET model or the International Civil Aviation Organization's life cycle methodology for sustainable aviation fuels.

Defines "qualifying taxpayer" as a taxpayer engaged in producing sustainable aviation fuel or blending sustainable aviation fuel with aviation gasoline or jet fuel.