SF1312

SF1312 (Legislative Session 94 (2025-2026))

Allocation increase for the credit for sustainable aviation fuel

Related bill: HF1669

AI Generated Summary

The bill SF 1312 proposes modifications to Minnesota's tax credit for sustainable aviation fuel. Key aspects of the bill include:

Expanding the Tax Credit – The bill increases and extends the available tax credit for sustainable aviation fuel production and blending.
Definitions Update – The bill updates Minnesota Statutes 2024, section 41A.30, refining definitions related to:
- "Aircraft"
- "Aviation gasoline"
- "Jet fuel"
- "Qualifying taxpayer" (entities producing or blending sustainable aviation fuel)
- "Sustainable aviation fuel" (derived from biomass or gaseous carbon oxides, provided it reduces life cycle greenhouse gas emissions by at least 50% compared to petroleum-based fuels).
Environmental Standards – The bill sets specific environmental benchmarks using:
- The Argonne National Laboratory's GREET Model or
- The International Civil Aviation Organization's life cycle methodology, ensuring that only fuels meeting strict sustainability criteria qualify for the tax credit.

This bill aims to encourage the production and use of sustainable aviation fuel in Minnesota, supporting emission reductions and economic growth in the renewable fuels industry.

Bill text versions

Introduction PDF file
1st Engrossment PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 12, 2025	Senate	Floor	Action	Introduction and first reading
February 12, 2025	House	Floor	Action	Introduction and first reading
February 12, 2025	Senate	Floor	Action	Referred to	Taxes
February 12, 2025	Senate	Floor	Action	Referred to	Taxes
February 12, 2025	House	Floor	Action	Referred to	Taxes
February 12, 2025	Senate	Floor	Action	Referred to	Taxes
March 02, 2025	House	Floor	Action	Comm report: To pass as amended
March 02, 2025	Senate	Floor	Action	Comm report: To pass as amended
March 02, 2025	Senate	Floor	Action	Comm report: To pass as amended
March 02, 2025	Senate	Floor	Action	Comm report: To pass as amended
March 02, 2025	Senate	Floor	Action	Second reading
March 02, 2025	House	Floor	Action	Second reading
March 02, 2025	Senate	Floor	Action	Second reading

Citations

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  {
    "analysis": {
      "added": [
        "New definitions related to sustainable aviation fuel."
      ],
      "removed": [
        ""
      ],
      "summary": "The bill modifies definitions related to the credit for sustainable aviation fuel under section 41A.30.",
      "modified": [
        "Clarifies the definition of qualifying taxpayer and sustainable aviation fuel."
      ]
    },
    "citation": "41A.30",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [
        ""
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      ],
      "summary": "Section references the definition of 'aircraft' under section 296A.01, subdivision 3.",
      "modified": [
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      ]
    },
    "citation": "296A.01",
    "subdivision": "subdivision 3"
  },
  {
    "analysis": {
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      ],
      "summary": "Section references the definition of 'aviation gasoline' under section 296A.01, subdivision 7.",
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    },
    "citation": "296A.01",
    "subdivision": "subdivision 7"
  },
  {
    "analysis": {
      "added": [
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      "summary": "Section references the definition of 'jet fuel' under section 296A.01, subdivision 8.",
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    },
    "citation": "296A.01",
    "subdivision": "subdivision 8"
  },
  {
    "analysis": {
      "added": [
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      "removed": [
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      ],
      "summary": "Section references the definition of 'taxpayer' under section 290.01, subdivision 6.",
      "modified": [
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      ]
    },
    "citation": "290.01",
    "subdivision": "subdivision 6"
  },
  {
    "analysis": {
      "added": [
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      ],
      "summary": "Section references the definition of 'biomass' under section 41A.15, subdivision 2e.",
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      ]
    },
    "citation": "41A.15",
    "subdivision": "subdivision 2e"
  }
]