Certain taxpayers exclusion from qualifying for the sustainably aviation credit

This bill excludes certain taxpayers from qualifying for Minnesota's sustainable aviation fuel credit. It directly affects businesses involved in producing or blending sustainable aviation fuel, as well as those providing air transportation services for immigration enforcement. The legislation defines sustainable aviation fuel as liquid fuel derived from biomass that reduces greenhouse gas emissions by at least 50% compared to petroleum-based fuels, while prohibiting palm fatty acid distillates. Taxpayers who contract to provide air transportation for federal immigration enforcement activities or sell sustainable aviation fuel to such businesses would be ineligible for the credit. The changes apply to taxable years beginning after December 31, 2025.