Sustainable Aviation Fuel Credit

A qualifying taxpayer must either:

• Produce sustainable aviation fuel
• Blend sustainable aviation fuel with aviation, gasoline, or jet fuel

Sustainable aviation fuel is all of the following:

• Derived from biomass, as defined in Minnesota Statutes, section 41A.15, subdivision 2e
• Not derived from palm fatty acid distillates
• Reduces at least 50% life cycle greenhouse gas emissions

Your credit amount equals $1.50 for each gallon of sustainable aviation fuel that is both:

• Produced in Minnesota or blended with aviation, gasoline, or jet fuel in Minnesota
• Sold in Minnesota to a purchaser who certifies that the sustainable aviation fuel is for use as fuel in an aircraft departing from an airport in Minnesota

You must apply to the Minnesota Department of Agriculture for a credit certificate within two months after the close of your taxable year.

A credit certificate allows you to claim the Sustainable Aviation Fuel Credit.

Include the credit certificate you received from the Minnesota Department of Agriculture when you file your return.

Note: A qualifying taxpayer may claim a credit for either blending or producing sustainable aviation fuel. If sustainable aviation fuel is blended with aviation, gasoline, or jet fuel, the credit is allowed only for the portion of sustainable aviation fuel that is included in the blended fuel.