The new bill authored by State Rep. David Armstrong seeks to encourage sustainable aviation fuel production in Wisconsin through a targeted tax credit, according to the Wisconsin State Assembly.
According to the Wisconsin State Legislature’s official website, the bill was described as follows: “a sustainable aviation fuel production tax credit. (FE)”.
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill establishes a tax credit for the production of sustainable aviation fuel in Wisconsin, starting from the 2028 tax year. The credit is set at $1.50 per gallon of sustainable aviation fuel produced. To qualify as “sustainable,” at least 90% of the fuel must be derived from synthetic, renewable, and nonpetroleum sources, such as energy crops, which must be grown within the United States for the credit to apply. Partnerships, limited liability companies, and tax-option corporations cannot claim the credit directly but can distribute the credit among their partners, members, or shareholders based on their ownership stakes.
The bill was co-authored by Senator Romaine Robert Quinn (Republican-25th District), Representative Clinton M. Anderson (Democrat-45th District), Representative Chanz J. Green (Republican-74th District), Representative Brent Jacobson (Republican-87th District), Representative Rob Kreibich (Republican-28th District). It was co-sponsored by Senator Brad Pfaff (Democrat-32nd District), Senator Mark Spreitzer (Democrat-15th District), and Senator Patrick Testin (Republican-24th District), along eight other co-sponsors.
David Armstrong has co-authored or authored another 66 bills since the beginning of the 2025 session, with none of them being enacted.
Armstrong, a Republican, was elected to the Wisconsin State Assembly in 2025 to represent the state’s 67th Assembly district, replacing previous state representative Rob Summerfield.
In Wisconsin, the legislative process starts when a senator, constituent, group, or agency proposes an idea for a bill. After drafting, the bill is introduced, numbered, and referred to a committee for review and public input. If approved, it moves through three readings and votes in both the Senate and Assembly. Once both chambers pass the same version, the bill goes to the governor, who can sign it, veto it, or let it become law without a signature. Only a small share of bills introduced each session ultimately become law. You can learn more about the Wisconsin legislative process here.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| AB222 | 04/23/2025 | A sustainable aviation fuel production tax credit. (FE) |
| AB200 | 04/15/2025 | Applying the motor vehicle fuel tax supplier’s administrative allowance to diesel fuel, a motor vehicle fuel tax refund for evaporation losses, and making an appropriation. (FE) |
| AB194 | 04/15/2025 | Modifications to housing programs under the Wisconsin Housing and Economic Development Authority. (FE) |
| AB182 | 04/15/2025 | Changes to the low-income housing tax credit. (FE) |
| AB181 | 04/15/2025 | County forest administration grant eligibility |
| AB167 | 04/08/2025 | Various changes to the unemployment insurance law and requiring approval by the Joint Committee on Finance of certain federally authorized unemployment benefits. (FE) |
| AB162 | 04/08/2025 | Workforce metrics. (FE) |
| AB158 | 04/02/2025 | Changing the conditions of liability for worker’s compensation benefits for emergency medical responders, emergency medical services practitioners, volunteer firefighters, correctional officers, emergency dispatchers, coroners and coroner staff, and medical examiners and medical examiner staff. (FE) |
| AB153 | 04/02/2025 | Income change notifications for child support or maintenance orders |
| AB151 | 04/02/2025 | A presumption that equalizing physical placement to the highest degree is in the child’s best interest |
| AB146 | 03/17/2025 | Requests for information from employers about unemployment insurance claims |
| AB133 | 03/13/2025 | Investment securities under the Uniform Commercial Code |
| AB107 | 03/11/2025 | Conversion of cooperative associations organized to establish and operate nonprofit plans or programs for health care into service insurance corporations |
| AB82 | 02/28/2025 | Exempting certain conveyances between grandparents and grandchildren from the real estate transfer fee. (FE) |
| AB70 | 02/24/2025 | A disclaimer of parental rights and payments allowed in connection with an adoption |
| AB64 | 02/24/2025 | An income tax subtraction for certain expenses paid by a school teacher. (FE) |
| AB63 | 02/24/2025 | Financing the operating costs and certain out-of-state projects of nonprofit institutions and compensation of employees of the Wisconsin Health and Educational Facilities Authority. (FE) |
| AB59 | 02/24/2025 | The use of federal capitalization grant funds for lead service line replacement. (FE) |
| AB53 | 02/24/2025 | Special circumstances battery to a community service officer and providing a penalty |
| AB41 | 02/17/2025 | Local regulation of vegetable gardens |
| AB35 | 02/17/2025 | Withdrawal of candidacy for certain offices filled at the general election and providing a penalty. (FE) |
| AB21 | 02/06/2025 | Technical colleges’ lease of their facilities to others. (FE) |
| AB12 | 02/06/2025 | State agency status for certain physician assistants and advanced practice nurses who provide services without compensation for local health departments or school districts. (FE) |
