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Wisconsin Legislature: SB284: Bill Text
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SB284: Bill Text
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2025 - 2026 LEGISLATURE
LRB-2717/1
KP:skw
2025 SENATE BILL 284
May 30, 2025 - Introduced by Senators
Quinn
,
Testin
,
Pfaff
,
Spreitzer
and
Tomczyk
, cosponsored by Representatives
Steffen
,
Armstrong
,
Anderson
,
Green
,
B. Jacobson
,
Kreibich
,
Miresse
,
Mursau
,
Nedweski
,
O'Connor
,
Roe
,
Udell
and
Joers
. Referred to Committee on Agriculture and Revenue.
SB284,1,4
1
An Act
to amend
71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g)
2
and 71.45 (2) (a) 10.;
to create
71.07 (12), 71.10 (4) (gm), 71.28 (12), 71.30 (3)
3
(dw), 71.47 (12) and 71.49 (1) (dw) of the statutes;
relating to:
a sustainable
4
aviation fuel production tax credit.
Analysis by the Legislative Reference Bureau
This bill creates an income and franchise tax credit for the production of sustainable aviation. “Sustainable aviation fuel” is aviation fuel of which at least 90 percent of the aviation fuel is derived from synthetic, renewable, and nonpetroleum sources. Beginning in tax year 2028, the credit is equal to $1.50 for each gallon of sustainable aviation fuel produced by a claimant in this state during a taxable year. For a sustainable aviation fuel derived from energy crops to be eligible for the credit, the energy crops used to produce the sustainable aviation fuel must be grown within the United States.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SB284,1
1
Section
1
.
71.05 (6) (a) 15. of the statutes is amended to read:
SB284,2,7
2
71.05
(6)
(a) 15. The amount of the credits computed under s. 71.07 (2dm),
3
(2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5i), (5j), (5k),
4
(5r), (5rm), (6n),
and
(10)
, and (12)
and not passed through by a partnership, limited
5
liability company, or tax-option corporation that has added that amount to the
6
partnership’s, company’s, or tax-option corporation’s income under s. 71.21 (4) or
7
71.34 (1k) (g).
SB284,2
8
Section
2
.
71.07 (12) of the statutes is created to read:
SB284,2,10
9
71.07
(12)
Sustainable aviation fuel production credit.
(a)
Definitions.
10
In this subsection:
SB284,2,11
11
1. “Claimant” means a person who files a claim under this subsection.
SB284,2,13
12
2. “Energy crop” means a plant grown to produce biomass that can be
13
converted into renewable energy.
SB284,2,16
14
3. “Sustainable aviation fuel” means aviation fuel of which at least 90 percent
15
of the aviation fuel is derived from synthetic, renewable, and nonpetroleum sources,
16
such as energy crops.
SB284,2,20
17
(b)
Filing claims.
For taxable years beginning after December 31, 2027, a
18
claimant may claim as a credit against the tax imposed under s. 71.02, up to the
19
amount of the tax, an amount equal to $1.50 for each gallon of sustainable aviation
20
fuel produced by the claimant in this state during the taxable year.
SB284,2,23
21
(c)
Limitations.
1. No credit under this subsection may be claimed for the
22
production of a sustainable aviation fuel derived at least in part from energy crops
23
unless the energy crops were grown within the United States.
SB284,3,7
24
2. Partnerships, limited liability companies, and tax-option corporations may
1
not claim the credit under this subsection, but the eligibility for, and the amount of,
2
the credit are based on their investment of amounts under par. (b). A partnership,
3
limited liability company, or tax-option corporation shall compute the amount of
4
credit that each of its partners, members, or shareholders may claim and shall
5
provide that information to each of them. Partners, members of limited liability
6
companies, and shareholders of tax-option corporations may claim the credit in
7
proportion to their ownership interests.
SB284,3,9
8
(d)
Administration.
Section 71.28 (4) (e) to (h), as it applies to the credit under
9
s. 71.28 (4), applies to the credit under this subsection.
SB284,3
10
Section
3
.
71.10 (4) (gm) of the statutes is created to read:
SB284,3,11
11
71.10
(4)
(gm) Sustainable aviation fuel production credit under s. 71.07 (12).
SB284,4
12
Section
4
.
71.21 (4) (a) of the statutes is amended to read:
SB284,3,16
13
71.21
(4)
(a) The amount of the credits computed by a partnership under s.
14
71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n),
15
(5g), (5i), (5j), (5k), (5r), (5rm), (6n),
and
(10)
, and (12)
and passed through to
16
partners shall be added to the partnership’s income.
SB284,5
17
Section
5
.
71.26 (2) (a) 4. of the statutes is amended to read:
SB284,3,23
18
71.26
(2)
(a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
19
(1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5g), (5i), (5j), (5k), (5r),
20
(5rm), (6n),
and
(10)
, and (12)
and not passed through by a partnership, limited
21
liability company, or tax-option corporation that has added that amount to the
22
partnership’s, limited liability company’s, or tax-option corporation’s income under
23
s. 71.21 (4) or 71.34 (1k) (g).
SB284,6
24
Section
6
.
71.28 (12) of the statutes is created to read:
SB284,4,2
1
71.28
(12)
Sustainable aviation fuel production credit.
(a)
Definitions.
2
In this subsection:
SB284,4,3
3
1. “Claimant” means a person who files a claim under this subsection.
SB284,4,5
4
2. “Energy crop” means a plant grown to produce biomass that can be
5
converted into renewable energy.
SB284,4,8
6
3. “Sustainable aviation fuel” means aviation fuel of which at least 90 percent
7
of the aviation fuel is derived from synthetic, renewable, and nonpetroleum sources,
8
such as energy crops.
SB284,4,12
9
(b)
Filing claims.
For taxable years beginning after December 31, 2027, a
10
claimant may claim as a credit against the tax imposed under s. 71.23, up to the
11
amount of the tax, an amount equal to $1.50 for each gallon of sustainable aviation
12
fuel produced by the claimant in this state during the taxable year.
SB284,4,15
13
(c)
Limitations.
1. No credit under this subsection may be claimed for the
14
production of a sustainable aviation fuel derived at least in part from energy crops
15
unless the energy crops were grown within the United States.
SB284,4,23
16
2. Partnerships, limited liability companies, and tax-option corporations may
17
not claim the credit under this subsection, but the eligibility for, and the amount of,
18
the credit are based on their investment of amounts under par. (b). A partnership,
19
limited liability company, or tax-option corporation shall compute the amount of
20
credit that each of its partners, members, or shareholders may claim and shall
21
provide that information to each of them. Partners, members of limited liability
22
companies, and shareholders of tax-option corporations may claim the credit in
23
proportion to their ownership interests.
SB284,5,2
1
(d)
Administration.
Subsection (4) (e) to (h), as it applies to the credit under
2
sub. (4), applies to the credit under this subsection.
SB284,7
3
Section
7
.
71.30 (3) (dw) of the statutes is created to read:
SB284,5,4
4
71.30
(3)
(dw) Sustainable aviation fuel production credit under s. 71.28 (12).
SB284,8
5
Section
8
.
71.34 (1k) (g) of the statutes is amended to read:
SB284,5,9
6
71.34
(1k)
(g) An addition shall be made for credits computed by a tax-option
7
corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
8
(3wm), (3y), (4), (5), (5g), (5i), (5j), (5k), (5r), (5rm), (6n),
and
(10)
, and (12)
and
9
passed through to shareholders.
SB284,9
10
Section
9
.
71.45 (2) (a) 10. of the statutes is amended to read:
SB284,5,17
11
71.45
(2)
(a) 10. By adding to federal taxable income the amount of credit
12
computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5g), (5i),
13
(5j), (5k), (5r), (5rm), (6n),
and
(10)
, and (12)
and not passed through by a
14
partnership, limited liability company, or tax-option corporation that has added
15
that amount to the partnership’s, limited liability company’s, or tax-option
16
corporation’s income under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit
17
computed under s. 71.47 (3), (3t), (4), (4m), and (5).
SB284,10
18
Section
10
.
71.47 (12) of the statutes is created to read:
SB284,5,20
19
71.47
(12)
Sustainable aviation fuel production credit.
(a)
Definitions.
20
In this subsection:
SB284,5,21
21
1. “Claimant” means a person who files a claim under this subsection.
SB284,5,23
22
2. “Energy crop” means a plant grown to produce biomass that can be
23
converted into renewable energy.
SB284,6,2
24
3. “Sustainable aviation fuel” means aviation fuel of which at least 90 percent
1
of the aviation fuel is derived from synthetic, renewable, and nonpetroleum sources,
2
such as energy crops.
SB284,6,6
3
(b)
Filing claims.
For taxable years beginning after December 31, 2027, a
4
claimant may claim as a credit against the tax imposed under s. 71.43, up to the
5
amount of the tax, an amount equal to $1.50 for each gallon of sustainable aviation
6
fuel produced by the claimant in this state during the taxable year.
SB284,6,9
7
(c)
Limitations.
1. No credit under this subsection may be claimed for the
8
production of a sustainable aviation fuel derived at least in part from energy crops
9
unless the energy crops were grown within the United States.
SB284,6,17
10
2. Partnerships, limited liability companies, and tax-option corporations may
11
not claim the credit under this subsection, but the eligibility for, and the amount of,
12
the credit are based on their investment of amounts under par. (b). A partnership,
13
limited liability company, or tax-option corporation shall compute the amount of
14
credit that each of its partners, members, or shareholders may claim and shall
15
provide that information to each of them. Partners, members of limited liability
16
companies, and shareholders of tax-option corporations may claim the credit in
17
proportion to their ownership interests.
SB284,6,19
18
(d)
Administration.
Section 71.28 (4) (e) to (h), as it applies to the credit under
19
s. 71.28 (4), applies to the credit under this subsection.
SB284,11
20
Section
11
.
71.49 (1) (dw) of the statutes is created to read:
SB284,6,21
21
71.49
(1)
(dw) Sustainable aviation fuel production credit under s. 71.47 (12).
SB284,6,22
22
(end)
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