Indiana 2023 Regular Session

Indiana House Bill HB1539

Introduced
1/19/23  

Caption

Tax credit for aviation fuel.

Impact

The legislation aims to enhance the viability of sustainable aviation fuel production in Indiana by incentivizing local farmers and businesses involved in the necessary grain production. The total amount of tax credits available under this bill is capped at $5 million per state fiscal year, indicating a substantial, yet controlled, financial commitment from the state government to support the growth of this eco-friendly industry. By promoting the use of local grains, the bill could potentially stimulate both the agricultural and renewable energy sectors in the state.

Summary

House Bill 1539 establishes a tax credit for the production of sustainable aviation fuel (SAF) in Indiana, targeting agricultural producers who supply feedstock for fuel production. The bill provides a credit of $3 per bushel of qualifying grain sold to registered production facilities or used directly by producers for creating sustainable aviation fuel, emphasizing support for local agricultural sectors. This initiative is set to take effect on July 1, 2023, and will be available for tax years starting after December 31, 2025.

Contention

While the bill primarily focuses on environmental sustainability and economic development by promoting renewable energy sources, potential points of contention may arise regarding the implications for tax revenue and the agriculture sector's capacity to meet new demands. Critics may voice concerns over the equitable access to these tax credits, particularly for smaller farmers and producers. Additionally, there may be debates surrounding the environmental impacts of increased grain production, such as land use changes and resource consumption, which could undercut some of the sustainability goals associated with the transition to renewable fuels.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1072

Aviation fuel inspection fees.

IN HF3230

Refundable sustainable aviation fuel tax credit and related sales tax exemption established.

IN HF2960

Refundable sustainable aviation fuel tax credit and related sales tax exemption established.

IN SF2753

Refundable sustainable aviation fuel tax credit and related sales tax exemption establishment

IN SB313

AN ACT relating to tax credits for sustainable aviation fuel, making an appropriation therefor, and declaring an emergency.

IN HB1303

To Create The Sustainable Aviation Fuel Incentive Act; And To Create An Income Tax Credit Related To Sustainable Aviation Fuel.

IN HB1080

Biofuel tax credits.

IN HB2747

Sustainable Aviation Fuel Act

IN HB1315

Biofuel tax credits.

IN HB1127

Biofuel tax credits.

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