Corporate income tax: other; sustainable aviation fuel incentive program; create. Creates new act.
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
Senate Bill 236 creates a sustainable aviation fuel incentive program in Michigan to encourage the production and use of alternative fuels for airplanes. The program offers tax credits to qualified taxpayers who produce or blend sustainable aviation fuel that meets specific criteria, including being derived from biomass or renewable sources and achieving a significant reduction in greenhouse gas emissions compared to traditional jet fuel. The Department of Environment, Great Lakes, and Energy will administer the program and oversee the certification process.
Key provisions
- Establishes a sustainable aviation fuel incentive program.
- Defines ‘sustainable aviation fuel’ based on biomass origin, greenhouse gas reduction, and ASTM standards.
- Requires applicants to submit an application with supporting evidence and purchaser certifications.
- Sets limits on the total amount of tax credits that can be certified annually ($4.5 million in 2025-2026, increasing to $9 million in subsequent years).
- Mandates an annual report to legislative committees on program operation and effectiveness.
- Specifies the process for the Department to review and certify applications, including timelines and notification requirements.
- Defines key terms related to the program, such as ‘aviation fuel,’ ‘biomass,’ and ‘qualified taxpayer.’
- Outlines the process for purchasers to certify that sustainable aviation fuel was used in aircraft departing from Michigan airports.
Who is affected
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