Conservation & Sustainability

What do farmers need from SAF tax credits?

Delta Airlines toured central Kansas farms to learn how climate smart programs impact farmers.

Jennifer M. Latzke, Editor

November 6, 2024

4 Min View

At first, it sounds like a simple enough plan. Include tax credits in the Inflation Reduction Act for clean fuel production for renewable fuel producers. This incentivizes those fuel producers go back up the supply chain and pay farmers to implement “climate-smart agricultural practices” on their farms that are growing the crops that go into that renewable fuel.

It’s the I.R.C. § 40B sustainable aviation fuel tax credit—the 40B rule. And it’s set to expire Dec. 31 and be replaced by the I.R.C. § 45Z clean fuel production tax credit—the 45Z rule. This new 45Z rule would apply to both sustainable aviation fuel (SAF) and non-aviation sustainable transportation fuel. The challenge is, however, that that new 45Z rule hasn’t quite been finalized yet. And that poses problems for fuel refiners, farmers, and the aviation industry.

That’s why Oct. 8, representatives from Delta Airlines flew to Wichita for a tour of south central Kansas farms with members of Kansas Farm Bureau to see regenerative agriculture practices in action, and gather farmer input into how a climate smart program affects them and the rest of the biofuel chain.

Hear from farmers about what they would prefer in a tax credit program to incentivize their regenerative agriculture methods.

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About the Author

Jennifer M. Latzke

Jennifer M. Latzke

Editor, Kansas Farmer

Through all her travels, Jennifer M. Latzke knows that there is no place like Kansas.

Jennifer grew up on her family’s multigenerational registered Angus seedstock ranch and diversified farm just north of Woodbine, Kan., about 30 minutes south of Junction City on the edge of the Kansas Flint Hills. Rock Springs Ranch State 4-H Center was in her family’s backyard.

While at Kansas State University, Jennifer was a member of the Sigma Kappa Sorority and a national officer for the Agricultural Communicators of Tomorrow. She graduated in May 2000 with a bachelor’s degree in agricultural communications and a minor in animal science. In August 2000 Jennifer started her 20-year agricultural writing career in Dodge City, Kan., on the far southwest corner of the state.

She’s traveled across the U.S. writing on wheat, sorghum, corn, cotton, dairy and beef stories as well as breaking news and policy at the local, state and national levels. Latzke has traveled across Mexico and South America with the U.S. Wheat Associates and toured Vietnam as a member of KARL Class X. She’s traveled to Argentina as one of 10 IFAJ-Alltech Young Leaders in Agricultural Journalism. And she was part of a delegation of AAEA: The Ag Communicators Network members invited to Cuba.

Jennifer’s an award-winning writer, columnist, and podcaster, recognized by the Kansas Professional Communicators, Kansas Press Association, the National Federation of Presswomen, Livestock Publications Council, and AAEA. In 2019, Jennifer reached the pinnacle of achievements, earning the title of “Writer of Merit” from AAEA.

Trips and accolades are lovely, but Jennifer says she is happiest on the road talking to farmers and ranchers and gathering stories and photos to share with readers.

“It’s an honor and a great responsibility to be able to tell someone’s story and bring them recognition for their work on the land,” Jennifer says. “But my role is also evolving to help our more urban neighbors understand the issues our Kansas farmers face in bringing the food and fiber to their store shelves.”

She spends her time gardening, crafting, watching K-State football, and cheering on her nephews and niece in their 4-H projects. She can be found on Twitter at @Latzke.

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