An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in Pennsylvania Economic Development for a Growing Economy (PA EDGE) tax credits, further providing for definitions and for application and approval of tax credit, providing for sustainable aviation fuel and further providing for definitions.

This bill expands Pennsylvania's PA EDGE tax credit program to support the creation of sustainable aviation fuel facilities within the state. It defines a "qualified taxpayer" as an entity that invests at least $400 million in construction, creates 400 permanent jobs, and adheres to local hiring and wage standards. Companies meeting these criteria can receive a tax credit of 75 cents per gallon of sustainable aviation fuel produced at their facility. Additionally, the legislation sets aside up to $30 million of existing unallocated funds specifically for this new initiative.