Relating to aviation; prescribing an effective date.

Creates an income tax credit for owners of aircraft that incur qualifying expenses to enable an aircraft that is powered by leaded aviation gasoline to be certified to instead be powered by unleaded aviation gasoline. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Increases State Aviation Board from seven to nine voting members by requiring the appointment of two members who are residents of communities that are affected by general aviation airport traffic or traffic at a commercial airport at which there is significant general aviation activity. Makes the Director of the Department of Environmental Quality, or the director's designee, an ex officio nonvoting member of the board. Provides grants for airport development to allow the sale of unleaded aviation fuel at airports and prevent and mitigate noise around airports. Takes effect on the 91st day following adjournment sine die.