WI AB222

Creates an income and franchise tax credit of $1.50 per gallon for sustainable aviation fuel produced in Wisconsin, effective for tax years beginning after December 31, 2027

Defines sustainable aviation fuel as aviation fuel where at least 90% is derived from synthetic, renewable, and nonpetroleum sources such as energy crops

Requires that any energy crops used to produce eligible sustainable aviation fuel must be grown within the United States

Allows partners, members of LLCs, and shareholders of tax-option corporations to claim the credit in proportion to their ownership interests, though the entities themselves cannot directly claim the credit