For purposes of this section, the term neat sustainable aviation fuel blending component means unblended liquid fuel— (1) that consists of synthesized hydrocarbons, and (2) that— (A) meets the requirements of a Department of Defense specification for military jet fuel or an American Society of Testing and Materials specification for aviation turbine fuel, (B) is derived from qualified feedstock, and (C) is certified by the Environmental Protection Agency to— (i) either— (I) comply with such standards of the International Civil Aviation Organization for sustainable aviation fuels as have been adopted by the United States, or (II) meet the definition of advanced biofuel under section 211(o)(1)(B) of the Clean Air Act ( 42 U.S.C. 7545(o)(1)(B) ), and (ii) achieve at least a 50-percent reduction in lifecycle greenhouse gas emissions in comparison with conventional jet fuel. (d) Qualified mixture For purposes of this section, the term qualified mixture means a mixture of neat sustainable aviation fuel blending component and kerosene, which— (1) is used by the taxpayer as aircraft fuel in a trade or business, or (2) is sold by the taxpayer to any person for use as aircraft fuel. (e) Definitions For purposes of this section, the terms qualified feedstock , lifecycle greenhouse gas emissions , and induced land-use change emissions have the meanings given such terms in section 3 of the Sustainable Aviation Fuel Act . (f) Sale or use must be in trade or business, etc Neat sustainable aviation fuel blending component used in the production of a qualified mixture shall be taken into account— (1) only if the sale or use described in subsection (d) is in a trade or business of the taxpayer or other person, and (2) for the taxable year in which such sale or use occurs. (g) Application of section This section shall only apply to fuel produced before January 1, 2031. . (b) Credit made part of general business credit Section 38(b) (relating to current year business credit) is amended by striking plus at the end of paragraph (32),