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SF 2374 Minnesota Senate · 2025-2026 Regular Session

Omnibus Tax bill

SF 2374 creates a $1.50 per gallon tax credit for Minnesota-based producers or blenders of sustainable aviation fuel that meets strict emissions standards (50%+ lower lifecycle greenhouse gas emissions than fossil fuels). This directly affects businesses producing or blending sustainable aviation fuel within Minnesota, requiring certification by the commissioner and proof the fuel is sold for use at Minnesota airports. The bill also allows an additional $0.02 per gallon credit for every whole percentage point beyond 50% emissions reduction, capped at $0.50 per gallon. Other provisions include modifying corporate taxes, expanding sales tax to certain professional services, and repealing some existing tax aids, but the sustainable aviation fuel credit is the most detailed policy change.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill creates $1.50/gal tax credit for sustainable aviation fuel producers, providing direct tax relief and explicitly addressing taxation policy within an omnibus tax bill.95% confidence ✓ EnergySupports EnergyProvides $1.50/gal tax credit for sustainable aviation fuel meeting 50%+ GHG reduction standards, directly promoting renewable energy production and reducing fossil fuel dependence.95% confidence ✓ EnvironmentSupports EnvironmentProvides $1.50/gal tax credit for sustainable aviation fuel meeting 50%+ lower GHG emissions, directly promoting cleaner energy and reducing emissions per bill's strict standards.95% confidence ✓ TransportationSupports TransportationBill incentivizes sustainable aviation fuel production (a transportation fuel) meeting emissions standards, promoting cleaner transportation infrastructure per its tax credit provisions.92% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Mar 2025
Committee Review
Floor Vote
Governor
Introduced Mar 10, 2025 Last action May 13, 2025
Maddy AI version diff · 2 comparisons

What changed between versions

1st Engrossment → 2nd Engrossment · 3 edits · May 13, 2025
MINOR
The bill was updated from the 1st to the 2nd Engrossment, primarily reflecting procedural changes such as a new posting date and version number. The substantive content of the bill remains unchanged, as the line-by-line comparison shows only the renumbering of sections to accommodate new additions and the removal of old section numbers, rather than any modification to the actual policy language.
Scope change
No substantive change to the bill's scope or applicability; changes are limited to version tracking and section renumbering.
TECHNICAL

Updated the bill title and posting date to reflect the 2nd Engrossment version.

Inserted new section numbers to accommodate additional content added in the 2nd Engrossment.

Deleted old section numbers that were superseded by the new numbering sequence.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
8
Key actions
2
Committee
5
Amendments
1
May 13, 2025
Upper · Passed
Comm report: To pass as amended
upper
May 12, 2025
Committee
Referred to Taxes
upper
May 12, 2025
Introduced
Comm report: Amend previous comm report
upper
May 9, 2025
Committee
Rule 21, referred to Rules and Administration
upper
May 9, 2025
Upper · Passed
Comm report: To pass as amended
upper
Mar 10, 2025
Committee
Referred to Taxes
upper
Mar 10, 2025
Introduced
Introduction and first reading
upper
1 primary · 1 co-sponsor

Sponsors

Role
Legislator
Party
State
District
P
Photo of Ann Rest
Ann Rest
DDemocratic-Farmer-Labor
MN
43
Co
Photo of Matt Klein
Matt Klein
DDemocratic-Farmer-Labor
MN
53