Relating to: a sustainable aviation fuel production tax credit. (FE)

AB 222 establishes a $1.50 per gallon tax credit for producers of sustainable aviation fuel (SAF) in the state. The credit applies to SAF meeting a 90% renewable source requirement (from synthetic, renewable, and nonpetroleum sources like energy crops grown in the U.S.) and is available for taxable years beginning after December 31, 2027. Producers can claim the credit against state tax liability, but partnerships and similar entities cannot claim it directly - they must distribute credit eligibility to owners based on ownership shares. The bill also clarifies administrative rules and integrates the credit into existing tax code sections for consistency.