MN SF4443

Amends Minnesota's sustainable aviation fuel tax credit to exclude taxpayers who contract with federal agencies to provide air transportation services related to immigration enforcement during the taxable year

Also excludes taxpayers who sell sustainable aviation fuel to air transportation businesses that have immigration enforcement contracts with federal agencies

Sustainable aviation fuel must achieve at least 50% life cycle greenhouse gas emissions reduction compared to petroleum-based aviation fuels, verified through Argonne National Laboratory's GREET model or International Civil Aviation Organization methodology

Qualifying taxpayers are those producing sustainable aviation fuel or blending it with aviation gasoline or jet fuel, subject to the new exclusions

Effective for taxable years beginning after December 31, 2025